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 …

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 …

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 …

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 …

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 …

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 …

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 …

The controversies surrounding the heavily redacted contracts between the European
Commission and Covid-19 vaccine producers have highlighted 'transparency'as a hotly …

This research examines gatekeepers' categorization work to assess and sort audience
members. Using a multi-sited ethnography and interpretivist qualitative lens, we explore how …

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 …