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 (...) such as audit planning risk assessments, tests of transactions, analytics, and the preparation of audit work-papers, among other uses. As the uses and benefits of AI continue to emerge within the auditing profession, there is a gradual awakening to the fact that unintended consequences may also arise. Thus, we heed to the call of numerous researchers to not only explore the benefits of AI but also investigate the ethical implications of the use of this emerging technology. By combining two futuristic ethical frameworks, we forecast the ethical implications of the use of AI in auditing, given its inherent features, nature, and intended functions. We provide a conceptual analysis of the practical ethical and social issues surrounding AI, using past studies as well as our inferences based on the reported use of the technology by auditing firms. Beyond the exploration of these issues, we also discuss the responsibility for the policy and governance of emerging technology. (shrink)

This paper provides a systematic literature review, analysis and discussion of methods that are proposed to practise ethics in research and innovation. Ethical considerations concerning the impacts of R&I are increasingly important, due to the quickening pace of technological innovation and the ubiquitous use of the outcomes of R&I processes in society. For this reason, several methods for practising ethics have been developed in different fields of R&I. The paper first of all presents a systematic search of academic sources that (...) present and discuss such methods. Secondly, it provides a categorisation of these methods according to three main kinds: ex ante methods, dealing with emerging technologies, intra methods, dealing with technology design, and ex post methods, dealing with ethical analysis of existing technologies. Thirdly, it discusses the methods by considering problems in the way they deal with the uncertainty of technological change, ethical technology design, the identification, analysis and resolving of ethical impacts of technologies and stakeholder participation. The results and discussion of our literature review are valuable for gaining an overview of the state of the art and serve as an outline of a future research agenda of methods for practising ethics in R&I. (shrink)

This paper has two distinct but related goals: (1) to identify some of the potential consequences of the Internet for our cognitive abilities and (2) to suggest an approach to evaluate these consequences. I begin by outlining the Google effect, which (allegedly) shows that when we know information is available online, we put less effort into storing that information in the brain. Some argue that this strategy is adaptive because it frees up internal resources which can then be used for (...) other cognitive tasks, whereas others argue that this is maladaptive because it makes us less knowledgeable. I argue that the currently available empirical evidence in cognitive psychology does not support strong conclusions about the negative effects of the Internet on memory. Before we can make value-judgements about the cognitive effects of the Internet, we need more robust and ecologically-valid evidence. Having sketched a more nuanced picture of the Google effect, I then argue that the value of our cognitive abilities is in part intrinsic and in part instrumental, that is, they are both valuable in themselves and determined by the socio-cultural context in which these cognitive abilities are utilised. Focussing on instrumental value, I argue that, in an information society such as ours, having the skills to efficiently navigate, evaluate, compare, and synthesize online information are (under most circumstances) more valuable than having a lot of facts stored in biological memory. This is so, partly because using the Internet as an external memory system has overall benefits for education, navigation, journalism, and academic scholarship. (shrink)

Abstract In this essay, a new approach for the ethical study of emerging technology ethics will be presented, called anticipatory technology ethics (ATE). The ethics of emerging technology is the study of ethical issues at the R&D and introduction stage of technology development through anticipation of possible future devices, applications, and social consequences. I will argue that a major problem for its development is the problem of uncertainty, which can only be overcome through methodologically sound forecasting and futures studies. I (...) will then consider three contemporary approaches to the ethics of emerging technologies that use forecasting: ethical technology assessment, the techno-ethical scenarios approach and the ETICA approach, and I considered their strengths and weaknesses. Based on this critical study, I then present my own approach: ATE. ATE is a conceptually and methodologically rich approach for the ethical analysis of emerging technologies that incorporates a large variety of ethical principles, issues, objects and levels of analysis, and research aims. It is ready to be applied to contemporary and future emerging technologies. Content Type Journal Article Category Original Paper Pages 1-13 DOI 10.1007/s11569-012-0141-7 Authors Philip A. E. Brey, Department of Philosophy, School of Behavioral Sciences, University of Twente, P.O. Box 217, 7500 AE Enschede, The Netherlands Journal NanoEthics Online ISSN 1871-4765 Print ISSN 1871-4757. (shrink)

This paper presents the first bibliometric mapping analysis of the field of computer and information ethics (C&IE). It provides a map of the relations between 400 key terms in the field. This term map can be used to get an overview of concepts and topics in the field and to identify relations between information and communication technology concepts on the one hand and ethical concepts on the other hand. To produce the term map, a data set of over thousand articles (...) published in leading journals and conference proceedings in the C&IE field was constructed. With the help of various computer algorithms, key terms were identified in the titles and abstracts of the articles and co-occurrence frequencies of these key terms were calculated. Based on the co-occurrence frequencies, the term map was constructed. This was done using a computer program called VOSviewer. The term map provides a visual representation of the C&IE field and, more specifically, of the organization of the field around three main concepts, namely privacy, ethics, and the Internet. (shrink)

PurposeThe paper aims to explore future and emerging information and communication technologies. It gives a general overview of the social consequences and ethical issues arising from technologies that can currently be reasonably expected. This overview is used to present recommendations and integrate these in a framework of responsible innovation.Design/methodology/approachThe identification of emerging ICTs and their ethical consequences is based on the review and analysis if several different bodies of literature. The individual features of the ICTs and the ethical issues identified (...) this way are then aggregated and analysed.FindingsThe paper outlines the 11 ICTs identified. Some of the shared features that are likely to have social relevance include an increase in natural interaction, the invisibility of technology, direct links between humans and technology, detailed models and data of humans and an increasing autonomy of technology that may lead to power over the user. Ethical issues include several current topics such as privacy, data protection, intellectual property and digital divides. New problems may include changes to the way humans are perceived and the role of humans and technology in society. This includes changing power structures and different ways of treating humans.Research limitations/implicationsThe paper presents a piece of foresight research which cannot claim exact knowledge of the future. However, by developing a detailed understanding of possible futures it provides an important basis for current decisions relating to future technology development and governance.Practical implicationsThe paper spells out a range of recommendations for both policy makers and researchers/industry. These refer to the framework within which technology is developed and how such a framework could be designed to allow the development of ethical reflexivity.Social implicationsThe work described here is likely to influence EU policy on ICT research and technology research and innovation more broadly. This may have implications for the type of technologies funded and broad implications for the social use of emerging technologies.Originality/valueThe paper presents a novel and important broad view of the future of ICTs that is required in order to inform current policy decisions. (shrink)