The importance of ethical behavior to an organization has never been more apparent, and in
recent years researchers have generated a great deal of knowledge about the management …

Although increased board independence is a commonly offered solution to curbing
corporate misconduct, scholars have expressed skepticism about its effectiveness, and …

External audits of AI systems are increasingly recognized as a key mechanism for AI
governance. The effectiveness of an audit, however, depends on the degree of access …

Independent evaluation and red teaming are critical for identifying the risks posed by
generative AI systems. However, the terms of service and enforcement strategies used by …

Financial statement fraud has been serious concern for investors, audit firms, government
regulators, and other capital market stakeholders. Intelligent financial statement fraud …

With the emergence of artificial intelligence, related technologies have gradually been
deployed for the management of corporate financial risk, which is one of the utmost …

There is a gap between morality as experienced and morality as studied. In our personal
and professional lives, moral judgments are embedded within a specific context. We know …

Behavioral decision research provides many important insights into managerial behavior.
From negotiation to investment decisions, the authors weave behavioral decision research …

Although research on organizational misconduct has a long history and a recent increase in
popularity, important questions are still unexplored. We review and critique research on …

A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
Practice & Theory | American Accounting Association Skip to Main Content American Accounting …