Large language models (LLMs) represent a major advance in artificial intelligence (AI) research. However, the widespread use of LLMs is also coupled with significant ethical and …
AI provides many transformational benefits to organisations across all industries and sectors (Alshahrani et al., 2021; Dennehy et al., 2022; Dwivedi et al., 2021; Elbanna et al., 2020; …
The development of processes and tools for ethical, trustworthy, and legal AI is only beginning. At the same time, legal requirements are emerging in various jurisdictions …
AI auditing is a rapidly growing field of research and practice. This review article, which doubles as an editorial to Digital Society's topical collection on 'Auditing of AI', provides an …
Increased delegation of commercial, scientific, governmental, and personal activities to AI agents—systems capable of pursuing complex goals with limited supervision—may …
The organizational use of artificial intelligence (AI) has rapidly spread across various sectors. Alongside the awareness of the benefits brought by AI, there is a growing …
Building artificial intelligence (AI) systems that adhere to ethical standards is a complex problem. Even though a multitude of guidelines for the design and development of such …
The rapidly evolving field of artificial intelligence (AI) continues to witness the introduction of innovative open-source pre-trained models, fostering advancements in various applications …
Purpose The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical …