Results 131 to 140 of about 20,005 (219)

Tales of Cyberspace and Artificial Intelligence: Diverging Stakeholderships?

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article traces the evolution of the Internet from the 1990s to the 2020s and compares it with the development of Artificial Intelligence (AI), particularly following the public launch of ChatGPT in late 2022. It identifies both parallels and divergencies between these two overlapping technological domains, focusing on the growing ...
Johan Eriksson, Giampiero Giacomello
wiley   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew   +3 more
wiley   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

A systematic review of school‐based interventions to promote digital resilience in children

open access: yesBritish Journal of Developmental Psychology, EarlyView.
As demonstrated through the graphical abstract, this systematic review provides insight into schoo‐based online safety interventions and the components that make these interventions effective. There was a specific focus on digital resilience and how this was identified in each intervention. Abstract This systematic review investigates the novel concept
Georgina C. Halliwell   +3 more
wiley   +1 more source

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