...Anas Azenzoul; Nacer Mahouat; Khalil Mokhlis Purpose This study aims to explore the contribution of artificial intelligence ( AI ) on strengthening corporate governance mechanisms to mitigate corporate tax avoidance, with implications for transparency, accountability and ethical corporate conduct...

...Nicola Cucari; Francesco Laviola; Salvatore Esposito De Falco Purpose This paper aims to examine the academic literature on artificial intelligence ( AI ) in corporate governance ( CG ), defined as research at the intersection of AI techniques and governance domains, encompassing applications...

...Tomasz Braun Purpose This paper aims to contribute to the discussion around the liability consequences of artificial intelligence (AI) in the context of its reasoning capabilities. Various liability regimes have been discussed so far. Depending on the liability regime, character and severance...

...Paolo Agnese; Francesca Romana Arduino; Domenico Di Prisco Purpose Artificial intelligence (AI) is a cutting-edge new reality already having an unprecedented impact on society, the economy and businesses. Its future developments and long-term influence are still largely unknown. This article aims...