AI governance: themes, knowledge gaps and future agendas

T Birkstedt, M Minkkinen, A Tandon, M Mäntymäki - Internet Research, 2023 - emerald.com
Purpose Following the surge of documents laying out organizations' ethical principles for
their use of artificial intelligence (AI), there is a growing demand for translating ethical …

Auditing large language models: a three-layered approach

J Mökander, J Schuett, HR Kirk, L Floridi - AI and Ethics, 2023 - Springer
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 …

Artificial intelligence (AI) and information systems: perspectives to responsible AI

D Dennehy, A Griva, N Pouloudi, YK Dwivedi… - Information Systems …, 2023 - Springer
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; …

Ai regulation is (not) all you need

L Lucaj, P Van Der Smagt, D Benbouzid - Proceedings of the 2023 ACM …, 2023 - dl.acm.org
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 …

Auditing of AI: Legal, ethical and technical approaches

J Mökander - Digital Society, 2023 - Springer
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 …

Visibility into AI Agents

A Chan, C Ezell, M Kaufmann, K Wei… - The 2024 ACM …, 2024 - dl.acm.org
Increased delegation of commercial, scientific, governmental, and personal activities to AI
agents—systems capable of pursuing complex goals with limited supervision—may …

Putting AI ethics into practice: The hourglass model of organizational AI governance

M Mäntymäki, M Minkkinen, T Birkstedt… - arXiv preprint arXiv …, 2022 - arxiv.org
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 …

Lessons learned from assessing trustworthy AI in practice

D Vetter, J Amann, F Bruneault, M Coffee, B Düdder… - Digital Society, 2023 - Springer
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 …

Llama 2: Early Adopters' Utilization of Meta's New Open-Source Pretrained Model

KI Roumeliotis, ND Tselikas, DK Nasiopoulos - 2023 - preprints.org
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 …

Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance

N Abhishek, N Suraj, HU Rahiman, N Nawaz… - Journal of Accounting …, 2024 - emerald.com
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 …