Conditional Conservatism, Regulation, and Insolvency Risk
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Voir toutThis study explores how AI affects auditors' judgments on complex estimates. It finds that when clients use AI for estimates, auditors' planned responses don't match their risk assessments. Auditors t
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Determining liability for AI-caused harm lacks clear answers. In cases involving Tesla autopilot accidents, unfair discrimination by AI in HR, or medical procedures, responsibility is blurry. The EU's
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"An adverse development cover (ADC) is a form of an excess of loss reinsurance contract that provides coverage for future loss payments relating to claims incurred prior to a specified date… A framewo
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