Why Does China Allow Freer Social Media? Protests versus Surveillance and Propaganda

The Journal of Economic Perspectives, Год журнала: 2017, Номер 31(1), С. 117 - 140

Опубликована: Янв. 30, 2017

In this paper, we document basic facts regarding public debates about controversial political issues on Chinese social media. Our documentation is based a dataset of 13.2 billion blog posts published Sina Weibo—the most prominent microblogging platform—during the 2009–2013 period. primary finding that shockingly large number highly sensitive topics were and circulated For instance, find millions discussing protests, these are informative in predicting occurrence specific events. We an even larger with explicit corruption allegations, predict future charges individuals. findings challenge popular view authoritarian regime would relentlessly censor or ban Instead, interaction government media seems more complex.

Язык: Английский

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Riding the Waves of Artificial Intelligence in Advancing Accounting and Its Implications for Sustainable Development Goals

Sustainability, Год журнала: 2023, Номер 15(19), С. 14165 - 14165

Опубликована: Сен. 25, 2023

Artificial intelligence (AI) is emerging as a disruptive force in many sectors, and using it accounting isn’t an exception. This conceptual paper explores the role of AI accounting, for financial reporting, auditing, decision-making provides accountants opportunity to improve efficiency, accuracy, decision support. AI, through data analytics, algorithms, automation, etc. has important field with some challenges also. The study also highlights implications achieving several Sustainable Development Goals (SDGs). Firstly, AI-driven automation can restructure activities, reducing time resource consumption, contributing SDG 8 (Decent Work Economic Growth). In addition, by providing real-time analysis, empowers businesses make sustainable decisions based on data, aligning 9 (Industry, Innovation, Infrastructure) SDG-16 (Peace, Justice, Strong Institutions) 17 (Partnerships Goals). policy makers, technology developers, institutions business firms.

Язык: Английский

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Ethical issues in the development of artificial intelligence: recognizing the risks

International Journal of Ethics and Systems, Год журнала: 2023, Номер unknown

Опубликована: Июль 4, 2023

Purpose This study aims to analyse the ethical implications associated with development of artificial intelligence (AI) technologies and examine potential ramifications AI technologies. Design/methodology/approach undertakes a thorough examination existing academic literature pertaining considerations surrounding AI. Additionally, it conducts in-depth interviews individuals explore benefits drawbacks technology operating as autonomous agents. A total 20 semi-structured were conducted, data transcribed using grounded theory methodology. Findings The asserts importance fostering an environment in progress suggests avenues for further investigation field ethics. finds privacy security, bias fairness, trust reliability, transparency human–AI interactions major concerns. Research limitations/implications are far-reaching span across various domains, including policy development, design systems, establishment trust, education training, public awareness research. Notwithstanding biases inherent purposive sampling, constantly evolving landscape ethics challenge extrapolating findings all applications contexts, limitations may still manifest. Originality/value novelty is attributed its comprehensive methodology, which encompasses wide range stakeholder perspectives on corporate sector. ultimate goal promote systems that exhibit responsibility, accountability.

Язык: Английский

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Challenges and opportunities for artificial intelligence in auditing: Evidence from the field

International Journal of Accounting Information Systems, Год журнала: 2025, Номер 56, С. 100734 - 100734

Опубликована: Янв. 21, 2025

Язык: Английский

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Testing accountants' perceptions of the digitization of the profession and profiling the future professional

Technological Forecasting and Social Change, Год журнала: 2023, Номер 193, С. 122630 - 122630

Опубликована: Май 29, 2023

In the context of businesses shifting into virtual environment, increasing importance IT skills as a result acceleration digitalization accounting on one hand, and overlapping crises other, profession was forced to rapidly adopt innovative digital measures meet these challenges. Through empirical research based questionnaire structured four categories influencing factors, we investigated professional accountants' perceptions their readiness for further training in light new labor market trends. Our analysis reveals that adherence digitization are influenced by several factors. First, it is respondents' ease using tools, level performance achieved, expected effort situational factors such organizational culture regulatory policies. Second, concerns about digitalization, perceived threats associated with potential job losses from replacement humans artificial intelligence well accidental exposure data due loss control therefore causing errors measurement reporting.

Язык: Английский

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Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda

Journal of Applied Accounting Research, Год журнала: 2023, Номер 25(1), С. 81 - 104

Опубликована: Май 9, 2023

Purpose Accounting information systems are mainly rule-based, and data usually available well-structured. However, many accounting yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial is often applied only pilot projects. Using AI-based forecasts enables proactive management detailed analysis. thus far, there little knowledge about which prediction models have already been evaluated for problems. Given this lack of research, our study aims summarize existing findings on how AI used forecasting purposes accounting. Therefore, the authors aim provide a comprehensive overview agenda future researchers gain more generalizable knowledge. Design/methodology/approach The identify research by conducting systematic literature review. For purpose, Scopus Web Science as scientific databases. collection resulted final sample size 47 studies. These studies were analyzed regarding their size, period machine learning algorithms. Findings identified three application areas presented details accuracy methods used. Our show that sociotechnical still missing. also develop an open can address enable frequent efficient use Research limitations/implications Owing rapid development algorithms, results state research. it likely new algorithms will be applied, not covered interested field further. Practical implications high relevance accounting, several potential benefits practitioners. First, different cases. Based overview, companies evaluate most suitable practical needs. Second, practitioners benchmark what achievable should strive for. Finally, blind spots such ensuring employee acceptance companies. consider implement successfully. Originality/value To best knowledge, no has conducted provided aimed bridge gap. Moreover, cross-application view provides general insights into superiority specific

Язык: Английский

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The consequences of artificial intelligence: an investigation into the impact of AI on job displacement in accounting

Journal of Science and Technology Policy Management, Год журнала: 2023, Номер unknown

Опубликована: Ноя. 24, 2023

Purpose The advent of artificial intelligence (AI) in the accounting landscape marks a significant shift, promising gains efficiency and accuracy but also eliciting concerns about job displacement (JD) broader socio-economic implications. This study aims to provide an in-depth understanding how AI’s integration contributes JD, reshapes decision-making processes reverberates across economic social dimensions. It offers evidence-based policy recommendations mitigate adverse outcomes. Design/methodology/approach Leveraging cross-sectional survey disseminated through Facebook, this research used snowball sampling target diverse cohort professionals. collected data were subjected meticulous analysis descriptive regression models, facilitated by SmartPLS 4 software. Findings revealed correlation between increasing role heightened rate JD. found that is not isolated; it has tangible repercussions on paradigms, well-being, professional work dynamics structures. These insights corroborate existing frameworks, including, limited to, theories technological unemployment behavioural adjustments. Research limitations/implications Although providing valuable insights, acknowledges limitations such as restricted sample size, nature inherent biases self-reported data. Future could aim extend these initial findings adopting longitudinal approach potentially integrating external sources. Practical implications As AI technology becomes increasingly ingrained practices, there urgent need for coordinated action among stakeholders. Policy include focused efforts talent retention, investment upskilling programs establishment support mechanisms those adversely affected adoption. Originality/value By synthesising range theoretical perspectives, comprehensive exploration multi-dimensional impacts profession. stands out its nuanced examination JD implications, thereby contributing both academic discourse formulation. serves call action, highlighting strategies exploit potential benefits protect workforce from disruptive impact.

Язык: Английский

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A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process

SSRN Electronic Journal, Год журнала: 2023, Номер unknown

Опубликована: Янв. 1, 2023

For the past several years, internal audit functions (IAFs) have been significantly increasing their digitization efforts to enhance efficiency and effectiveness of IAF. The introduction ChatGPT has increased potential for IAFs a more significant impact; however, there is little guidance on how can influence day-to-day work auditors. This paper demonstrates with specific examples be used all aspects process. While not comprehensive in nature, detailed, illustrative should help auditors see actionable steps they take efficient effective thus add value organizations. Finally, it helps researchers identify avenues future research.

Язык: Английский

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ANALYZING THE ROLE OF ARTIFICIAL INTELLIGENCE IN IT AUDIT: CURRENT PRACTICES AND FUTURE PROSPECTS

Computer Science & IT Research Journal, Год журнала: 2023, Номер 4(2), С. 54 - 68

Опубликована: Ноя. 25, 2023

This research paper explores the integration of Artificial Intelligence (AI) into Information Technology (IT) audits, analyzing current practices, training requirements, and prospects. The literature review traces historical evolution IT emphasizing transformative impact AI. discussion on skill requirements outlines evolving role auditors strategies for equipping them with essential competencies. Recommendations emphasize continuous learning, ethical considerations, collaboration, envisioning a future where adeptly leverage AI to enhance efficiency strategic value audits within organizations Keywords: Intelligence, Audits, Governance, Machine Learning, Auditing Practices, Skill Development

Язык: Английский

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Artificial intelligence and the future of the internal audit function

Humanities and Social Sciences Communications, Год журнала: 2024, Номер 11(1)

Опубликована: Март 11, 2024

Abstract Artificial intelligence (AI) can support the company’s internal audit function (IAF) by delivering substantial strategic oversight, minimizing manual procedures, and making possible additional value-added auditing service. Currently, there are research gaps in literature, such as limited studies on topic, low AI adoption rates IAF across different countries regions, a shortage of comprehensive frameworks for effectively using IAF. Hence, this review work aims to fill gap offering an outline avenues topic literature suggesting new compressive framework effective use This paper undertakes systematic (SLR) approach aspires highlight state IAF, deliver insight scholars industry experts issue, reveal implications technology. Moreover, quickly make artificial functions, CACS was recommended with attributes commitment, access, capability, skills development (CACS). provides significant contributions guiding future directions theoretical foundations field. On practical level, will help auditors assess understand potential advantages risks implementing their organization’s For regulators, should prove useful updating regulations context advanced technology ensuring compliance practices evolving Organizations also benefit from decide whether investments justified. made initial extensive SLR basis developing accounting.

Язык: Английский

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