Results 231 to 240 of about 26,163 (289)

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

Accounting Perspectives, Volume 25, Issue 2, Page 289-311, June 2026.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum, Patricia Jackson Farrell   +1 more
wiley   +1 more source

Bridging technology and sustainability: examining the role of green AI adoption in Indian banking sector. [PDF]

Front Artif Intell
Chandran M C S, Chandran R, Achuthan K.
europepmc   +1 more source

Policy Learning and Policy Development in Innovation Policy: Canada's Global Innovation Clusters Initiative

Canadian Public Administration, Volume 69, Issue 2, Page 167-188, June 2026.
Abstract This article argues that policy learning is essential for effective innovation policy. The ability to learn from past experiments in a reflexive fashion is a prerequisite for effective policy design. The article responds to the call for more applied research to compliment the theoretical framing of policy learning in the literature.
David A. Wolfe, Travis Southin
wiley   +1 more source

The special collection for sustainable development and climate governance in the age of digital intelligence. [PDF]

Sci Prog
Zhao Y, Zhao J, Gao D.
europepmc   +1 more source

The Role of ESG in Shaping the Impact of Financial Development on Banks' Performance

European Financial Management, Volume 32, Issue 3, Page 932-945, June 2026.
ABSTRACT This study investigates how financial development, divided into financial markets and financial institutions, affects banks' performance across 93 financially developed countries during the period between 2008 and 2023. The analysis highlights the role of environmental, social and governance readiness as core determinants that reshape ...
Noman Arshed, Yassine Bakkar, Marco De Sisto, Mubasher Iqbal, Shajara Ul‐Durar   +4 more
wiley   +1 more source

Big data in financial risk management: evidence, advances, and open questions: a systematic review. [PDF]

Front Artif Intell
Theodorakopoulos L, Theodoropoulou A, Bakalis A.   +2 more
europepmc   +1 more source

Can Central Bank Digital Currencies Promote the Internationalization of Currencies?

European Financial Management, Volume 32, Issue 3, Page 994-1004, June 2026.
ABSTRACT Using multinational data (2000–2023), this study employed system GMM and fixed‐effects models to examine CBDC's impact on currency internationalization through a framework measuring ‘market acceptance’ and ‘policy drive.’ The results indicated that CBDC advancement significantly promotes currency internationalization.
Haodong Gu
wiley   +1 more source

Digital governance leveraging urbanization and fintech synergies for sustainable development in BRICS. [PDF]

Sci Rep
Zhang C.
europepmc   +1 more source

FinTech, Financial Inclusion, and Environmental Outcomes: Evidence From the European Transition Towards Sustainability

European Financial Management, Volume 32, Issue 3, Page 1041-1055, June 2026.
ABSTRACT This paper aims to investigate Europe's transition towards sustainability. We explore the role of FinTech, financial inclusion, green innovation, renewable energy, and natural resource rents on carbon dioxide emissions, greenhouse gas emissions, and the ecological footprint. This paper applies a panel dataset of 31 European countries from 2004
Aisha K. Almuhailan, Sarosh Shabi, Ramzi Benkraiem, Mohammad Zoynul Abedin   +3 more
wiley   +1 more source

Factors influencing intentions to use Apple Pay: A behavioral perspective. [PDF]

PLoS One
Abdo KW, Hidayat-Ur-Rehman I, Aljehani SB, Aloufi EM, Alshehri A.   +4 more
europepmc   +1 more source