Results 151 to 160 of about 29,230 (286)

Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI   +4 more
wiley   +1 more source

AI, Uncertainty and Unethical Pro-Organizational Behavior (UPOB) [PDF]

open access: yes
Uncertainty, unlike risk, cannot be analyzed using informed probabilities for alternative outcomes. Many pre-deployment technology outcomes are inherently uncertain, as is the case with generative AI. Such innovative developments are non-monotonic due to
Aamodt, Adrian   +2 more
core   +1 more source

PUMAA: Establishing a protocol for utilizing machine learning in forensic anthropological analyses

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract The use of machine learning (ML) models in forensic anthropology (FA) has increased in the last half decade; however, there is a lack of a standardized protocol on how to curate, use, and assess ML models. We introduce PUMAA (A Protocol for Utilizing Machine Learning in Forensic Anthropological Analyses), which includes a flowchart and a ...
Eman Faisal, Tracy L. Rogers
wiley   +1 more source

From bias awareness to governance control: Regulating human factors across the forensic science evidence lifecycle

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract Cognitive bias is widely recognized as a persistent source of error in forensic science, yet mitigation efforts continue to emphasize examiner awareness, ethical vigilance, and training‐based interventions. Empirical evidence from cognitive science demonstrates that such approaches are insufficient to reliably control bias under real‐world ...
Michael P. Kessler
wiley   +1 more source

Correctional officers and drug smuggling: Boundary work, horizontal surveillance, and cultural responses to drug entry

open access: yesCriminology, EarlyView.
Abstract Drug entry into prisons represents a serious issue for both incarcerated people and prison staff. Although substances enter prisons in many ways, staff drug smuggling represents a consistent problem facing correctional institutions globally. We draw on 131 interviews with correctional officers (COs) working in four Western Canadian prisons to ...
William J. Schultz   +2 more
wiley   +1 more source

Lying in Business: Insights from Hannah Arendt’s ‘Lying in Politics’ [PDF]

open access: yes
The famous political philosopher Hannah Arendt develops several arguments why truthfulness cannot be counted among the political virtues. This article shows that similar arguments apply to lying in business.
Eenkhoorn, P., Graafland, J.J.
core   +1 more source

Does AI Affect the Democratic Conduct of War? Analyzing US and Israeli Military AI Deployment

open access: yesGlobal Policy, EarlyView.
ABSTRACT This study examines how the use of decision‐support military Artificial Intelligence (AI) systems can affect the democratic conduct of warfare. AI can challenge the democratic conduct of warfare by introducing systemic risks such as reduced oversight, opacity, and automation bias.
Alessandra Russo
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

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