Organizations are rapidly deploying artificial intelligence (AI) systems to manage their workers. However, AI has been found at times to be unfair to workers. Unfairness toward workers has been associated with decreased worker effort and increased worker turnover. To avoid such problems, AI...

We examine the impact of IFRS adoption on enforcement costs for financial statement preparers. Regulators argue that the flexibility of IFRS makes proving accounting violations more difficult, while practitioners believe that more detailed GAAP standards provide a better safeguard against...