The attenuating effect of intelligent agents and agent autonomy on managers' ability to diffuse responsibility for and engage in earnings management
Year of publication: |
2020
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Authors: | Kipp, Peter C. ; Curtis, Mary B. ; Li, Ziyin |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 34.2020, 4, p. 143-164
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Subject: | intelligent agents | earnings management | diffusion of responsibility | artificial intelligence | manager decision making | Künstliche Intelligenz | Artificial intelligence | Bilanzpolitik | Accounting policy | Prinzipal-Agent-Theorie | Agency theory | Agentenbasierte Modellierung | Agent-based modeling | Management-Informationssystem | Management information system | Entscheidung | Decision |
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