Big Data and Global Trade Law

This multidisciplinary collection provides expert analyses on the state of global trade law in the era of Big Data and AI. It explores all areas of international economic law and includes multiple country and stakeholder perspectives. This title is also available as Open Access on Cambridge Core

Auditing Symposium X: Proceedings of the 1990 Deloitte & Touche/University of Kansas Symposium on Auditing Problems

Discussant\u27s response to Analytical procedure results as substantive evidence / Abraham D. Akresh; Assessing control risk: Effects of procedural differences on auditor consensus / Jane E. Morton, William L. Felix; Discussant\u27s response to Assessing control risk: Effects of procedural differences on auditor consensus / Richard W. Kruetzfeldt; Illegal acts: What is the auditor\u27s responsibility? / Dan M. Guy, Ray O. Whittington, Donald L. Neebes; Discussants\u27 response no 1 to Illegal acts: What is the auditor\u27s responsibility? / Tim Damewood, Susan Harshberger, Russ Jones; Discussant\u27s response no 2 to Illegal acts: What is the auditor\u27s responsibility? / Frances M. McNair; Panel discussion on The impact of mergers of accounting firms on the auditing profession / Stephen J. Aldersley, David W. Hunerberg, Jonathan E. Kilner, Julia A. Lelik, Roger R. Nelson; New global realities and their impact on the accounting profession / Edward A. Kangas; Discussant\u27s response to With firmness in the right / Theodore F. Bluey; Neural nets versus logistic regression: A comparison of each model\u27s ability to predict commercial bank failures / Timothy B. Bell, Gary S. Ribar, Jennifer Verichio; Discussant\u27s response to Neural nets versus logistic regression: A comparison of each model\u27s ability to predict commercial bank failures / Miklos A. Vasarhelyi; Expert systems and AI-based decision support in auditing: Progress and perspectives / William E. McCarth, Eric Denna, Graham Gal; Discussant\u27s response to Expert systems and AI-based decision support in auditing: Progress and perspectives / Dana A. Madalon, Frederick W. Rook; Analytical procedure results as substantive evidence / William R. Kinney, Christine M. Hanes; With firmness in the right / Frederick L. Neumannhttps://egrove.olemiss.edu/dl_proceedings/1009/thumbnail.jp

The Turn to Artificial Intelligence in Governing Communication Online

Presently, we are witnessing an intense debate about technological advancements in artificial intelligence (AI) research and its deployment in various societal domains and contexts. In this context, media and communications is one of the most prominent and contested fields. Bots, voice assistants, automated (fake) news generation, content moderation and filtering – all of these are examples of how AI and machine learning are transforming the dynamics and order of digital communication. On 20 March 2018 the Alexander von Humboldt Institute for Internet and Society together with the non-governmental organisation Access Now hosted the one-day expert workshop “The turn to AI in governing communication online”. International experts from academia, politics, civil society and business gathered in Berlin to discuss the complex socio-technical questions and issues concerning subjects such as artificial intelligence technologies, machine learning systems, the extent of their deployment in content moderation and the range of approaches to understanding the status and future impact of AI systems for governing social communication on the internet. This workshop report summarises and documents the authors’ main takeaways from the discussions. The discussions, comments and questions raised and responses from experts also fed into the report. The report has been distributed among workshop participants. It is intended to contribute current perspectives to the discourse on AI and the governance of communication

Auditing Symposium XIII: Proceedings of the 1996 Deloitte & Touche/University of Kansas Symposium on Auditing Problems

Meeting the challenge of technological change -- A standard setter\u27s perspective / James M. Sylph, Gregory P. Shields; Technological change -- A glass half empty or a glass half full: Discussion of Meeting the challenge of technological change, and Business and auditing impacts of new technologies / Urton Anderson; Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services / Richard Lea; Model of errors and irregularities as a general framework for risk-based audit planning / Jere R. Francis, Richard A. Grimlund; Discussion of A Model of errors and irregularities as a general framework for risk-based audit planning / Timothy B. Bell; Framing effects and output interference in a concurring partner review context: Theory and exploratory analysis / Karla M. Johnstone, Stanley F. Biggs, Jean C. Bedard; Discussant\u27s comments on Framing effects and output interference in a concurring partner review context: Theory and exploratory analysis / David Plumlee; Implementation and acceptance of expert systems by auditors / Maureen McGowan; Discussion of Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services / Katherine Schipper; CPAS/CCM experiences: Perspectives for AI/ES research in accounting / Miklos A. Vasarhelyi; Discussant comments on The CPAS/CCM experiences: Perspectives for AI/ES research in accounting / Eric Denna; Digital analysis and the reduction of auditor litigation risk / Mark Nigrini; Discussion of Digital analysis and the reduction of auditor litigation risk / James E. Searing; Institute of Internal Auditors: Business and auditing impacts of new technologies / Charles H. Le Grandhttps://egrove.olemiss.edu/dl_proceedings/1012/thumbnail.jp

Cognitive Science, artificial intelligence, new technologies: how to cooperate for a computer-assisted learning to read system

Through the presentation of an initial version of a computer-aided system for the learning of reading, SIAAL, we show how new perspectives on this task are opened up by considering it collaboratively from the point of view of aspects of cognitive science, AI and new information technologies. For a number of reasons, the stage of learning chosen corresponds to the very early experiences in the classroom. SIAAL1 plays the role of a multi-expert coach who helps the student with the learning task by managing the multiple knowledge resources in a collaborative way. These knowledge resources are viewed as projections of those that could be used by the teacher. Representations of pedagogical situations are built from every interaction with the learner. They are used to update the learner model, and, with different psycho-pedagogic factors taken into account, for guiding the conduct of a session

Rethinking the Roles of English Lecturers in the Digital Era

Along the era of rapid technology advancement on the performance of Artificial IAlong with the era of rapid technology advancement on the performance of Artificial Intelligence (henceforth AI), there have been intense discussions and debates among educationists about the future of human teachers and AI teachers. When information can be accessed easily amidst the rapid development of online learning, it is intriguing to listen to students’ perspectives on the roles they expect from their teachers, especially in learning English subjects, when abundant resources are available and accessible online within their fingertips in social media platforms and online learning websites. In short, to identify what cannot be fulfilled online. To serve that purpose, 160 students from a private university in Indonesia were recruited as research participants. They are from 16 different study programs recruited as participants through a purposive sampling method to see if findings are bound to study program types. Data were collected through an online questionnaire and an interview. The results indicated that the students perceive their teachers as someone to guide their learning by providing good online resources and immediate feedback rather than expecting their teachers to be a content expert or to have a linguistic performance like native teachers

South American Expert Roundtable : increasing adaptive governance capacity for coping with unintended side effects of digital transformation

This paper presents the main messages of a South American expert roundtable (ERT) on the unintended side effects (unseens) of digital transformation. The input of the ERT comprised 39 propositions from 20 experts representing 11 different perspectives. The two-day ERT discussed the main drivers and challenges as well as vulnerabilities or unseens and provided suggestions for: (i) the mechanisms underlying major unseens; (ii) understanding possible ways in which rebound effects of digital transformation may become the subject of overarching research in three main categories of impact: development factors, society, and individuals; and (iii) a set of potential action domains for transdisciplinary follow-up processes, including a case study in Brazil. A content analysis of the propositions and related mechanisms provided insights in the genesis of unseens by identifying 15 interrelated causal mechanisms related to critical issues/concerns. Additionally, a cluster analysis (CLA) was applied to structure the challenges and critical developments in South America. The discussion elaborated the genesis, dynamics, and impacts of (groups of) unseens such as the digital divide (that affects most countries that are not included in the development of digital business, management, production, etc. tools) or the challenge of restructuring small- and medium-sized enterprises (whose service is digitally substituted by digital devices). We identify specific issues and effects (for most South American countries) such as lack of governmental structure, challenging geographical structures (e.g., inclusion in high-performance transmission power), or the digital readiness of (wide parts) of society. One scientific contribution of the paper is related to the presented methodology that provides insights into the phenomena, the causal chains underlying “wanted/positive” and “unwanted/negative” effects, and the processes and mechanisms of societal changes caused by digitalization