"... we disentangle GPR into its two components: geopolitical threats and geopolitical acts. We document that the effect of threats is greater than that of acts, indicating that unrealized risk is more detrimental than realized risk."
This 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
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
"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