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  1. The Ethical Implications of Using Artificial Intelligence in Auditing.Ivy Munoko, Helen L. Brown-Liburd & Miklos Vasarhelyi - 2020 - Journal of Business Ethics 167 (2):209-234.
    Accounting firms are reporting the use of Artificial Intelligence in their auditing and advisory functions, citing benefits such as time savings, faster data analysis, increased levels of accuracy, more in-depth insight into business processes, and enhanced client service. AI, an emerging technology that aims to mimic the cognitive skills and judgment of humans, promises competitive advantages to the adopter. As a result, all the Big 4 firms are reporting its use and their plans to continue with this innovation in areas (...)
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  • What ethics can say on artificial intelligence: Insights from a systematic literature review.Francesco Vincenzo Giarmoleo, Ignacio Ferrero, Marta Rocchi & Massimiliano Matteo Pellegrini - 2024 - Business and Society Review 129 (2):258-292.
    The abundance of literature on ethical concerns regarding artificial intelligence (AI) highlights the need to systematize, integrate, and categorize existing efforts through a systematic literature review. The article aims to investigate prevalent concerns, proposed solutions, and prominent ethical approaches within the field. Considering 309 articles from the beginning of the publications in this field up until December 2021, this systematic literature review clarifies what the ethical concerns regarding AI are, and it charts them into two groups: (i) ethical concerns that (...)
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  • 3D online environments: ethical challenges for marketing research.Ioannis Krasonikolakis & Nancy Pouloudi - 2015 - Journal of Information, Communication and Ethics in Society 13 (3/4):218-234.
    Purpose– The purpose of this paper is twofold: to provide an overview of related studies and to highlight research gaps and questions that need to be addressed. Research conducted in three-dimensional (3D) online environments constitutes a different research context, not least because it involves the recruitment of avatars in the research process. Researchers need to appreciate better the ethical concerns that arise in this novel, fast-evolving context and how these concern different stakeholders.Design/methodology/approach– The paper employs an interdisciplinary desk-research approach. It (...)
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