Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking
Purpose This paper aims to identify ethical challenges of using artificial intelligence (AI)-
based accounting systems for decision-making and discusses its findings based on Rest's …
based accounting systems for decision-making and discusses its findings based on Rest's …
Analyses of rhetorical moves and linguistic realizations in accounting research article abstracts published in international and Thai-based journals
W Amnuai - Sage open, 2019 - journals.sagepub.com
There has been a growing interest in the rhetorical move structure of research articles (RAs).
Research studies reveal that articles written by native and nonnative English speakers show …
Research studies reveal that articles written by native and nonnative English speakers show …
Modern slavery disclosure regulation and global supply chains: Insights from stakeholder narratives on the UK Modern Slavery Act
MA Islam, CJ Van Staden - Journal of Business Ethics, 2022 - Springer
The purpose of this article is to problematise a particular social transparency and disclosure
regulation in the UK, that transcend national boundaries in order to control (modern) slavery …
regulation in the UK, that transcend national boundaries in order to control (modern) slavery …
Firm's value and ESG: the moderating role of ownership concentration and corporate disclosures
Purpose The study intends to determine the environment, social and governance (ESG)'s
impact on the firm's value. In addition, how ownership concentration (OC) and transparency …
impact on the firm's value. In addition, how ownership concentration (OC) and transparency …
Art markets in crisis: how personal bonds and market subcultures mediate the effects of COVID-19
We examine how the contemporary art market has changed as a result of the disruptions
caused by the novel coronavirus. Based on interviews with artists, collectors, a dealer, and …
caused by the novel coronavirus. Based on interviews with artists, collectors, a dealer, and …
Making artworks valuable: Categorisation and modes of valuation work
Abstract Art represents one of the world's most sacred cultural resources, with the total value
of artworks currently in circulation worldwide estimated to exceed $1.5 trillion. Despite its …
of artworks currently in circulation worldwide estimated to exceed $1.5 trillion. Despite its …
The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts
PL Nappert, M Plante - Accounting, Organizations and Society, 2023 - Elsevier
The idea that humans can be assets because their skills and work are resources that create
value has been at the core of a long-standing concern among accounting scholars. This …
value has been at the core of a long-standing concern among accounting scholars. This …
In the Name of Transparency: Organizing European pharmaceutical markets through struggles over transparency devices
S Geiger, T Bourgeron - Organization Studies, 2023 - journals.sagepub.com
The controversies surrounding the heavily redacted contracts between the European
Commission and Covid-19 vaccine producers have highlighted 'transparency'as a hotly …
Commission and Covid-19 vaccine producers have highlighted 'transparency'as a hotly …
Collectors, investors and speculators: Gatekeeper use of audience categories in the art market
This research examines gatekeepers' categorization work to assess and sort audience
members. Using a multi-sited ethnography and interpretivist qualitative lens, we explore how …
members. Using a multi-sited ethnography and interpretivist qualitative lens, we explore how …
How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices
S Hayoun - Accounting, Organizations and Society, 2019 - Elsevier
The objective of this paper is to problematise the fundamental assumption, shared by
standard-setters and extant literature, and one that is taken-for-granted in the recent debate …
standard-setters and extant literature, and one that is taken-for-granted in the recent debate …