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"... compares two industries where legislative requirements differ, but it finds the same pattern: the ideals of enterprise risk management are being not implemented in practice."
"... blockchain networks are vulnerable to anomalies and frauds that can have serious consequences for the integrity and security of these networks. In this primer, we provide an overview of the definition and properties of blockchain technology, and discuss the types and examples of anomalies and frauds that occur in these networks."
"... this study experimentally examines whether using an artificial intelligence system with interactive and structured information processing features augments auditor judgment when performing a fraud risk assessment."
"This paper explores to what extent the regulatory strategies that were developed in ‘traditional’ financial law to support confidence in ratings and benchmarks can be exported to the ‘new’ world of ESG finance."
"The EU, France, and Germany, among other jurisdictions, have recently adopted laws requiring large businesses to conduct human rights due diligence (HRDD) in their supply chains."
"... banks with shorter employee tenures and higher fractions of MBAs, top school graduates, and job jumpers performed more poorly during the Great Recession. This relation is driven by the predisposition of these banks to take on greater risk."
"By identifying research gaps and conceptualizing a research agenda, this paper continues to serve the academia to broaden the research field of risk disclosure, esp. for banks."
"... the AI Act risks delivering insufficient levels of both product safety or fundamental rights protection."
"... we develop a framework based on a combination of a neural network together with a dimensionality reduction technique t-SNE (t-distributed stochastic neighbour embedding)... The obtained results, which are based on real insurance data, reveal a clear contrast between the high and low risk policy holders, and indeed improve upon the actual risk estimation performed by the insurer."
"... if enacted as foreseen, AI liability in the EU will primarily rest on disclosure of evidence mechanisms and a set of narrowly defined presumptions concerning fault, defectiveness and causality."