A Longitudinal Examination of AI Fairness on Online Labor Markets

2023 | Americas Conference on Information Systems | Citations: 0

Authors: Green, Brittany; Ahuja, Manju; Sundrup, Rui

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Topics: artificial intelligence IT career online labor market software developer electronic market

Methods: agent based simulation simulation longitudinal research experiment regression analysis method

Theories: organizational justice theory contingency theory

What Makes AI Different? Exploring Affordances and Constraints - The Case of Auditing

2023 | European Conference On Information Systems | Citations: 0

Authors: Yang, Jiaqi; Marrone, Mauricio; Amrollahi, Alireza

Abstract: This study aims to gain a comprehensive understanding of the differences betwee ... Expand

Abstract: This study aims to gain a comprehensive understanding of the differences between classic IT and AI artefacts. To achieve this objective, the study employs a grounded theory literature review approach and analyses 81 papers related to the application of classic IT and AI artefacts in the auditing industry. Drawing on the Technology Affordances and Constraints Theory, we examine the actions that can be potentially enabled or restricted by using classic IT and AI artefacts. This analysis allows us to conceptualise and compare the affordances and constraints associated with these two types of artefacts. The study addresses the need for more research on AI from both social and technical perspectives. Our findings may facilitate practitioners in improving their business processes and promoting effective collaboration between humans and AI. Collapse

Topics: artificial intelligence affordance auditing information system artificial general intelligence weak AI

Methods: machine learning literature study image processing business process modeling design artifact

Theories: theory of affordance

Enabling Efficient Deduplication and Secure Decentralized Public Auditing for Cloud Storage: A Redactable Blockchain Approach

2023 | ACM Transactions on Management Information Systems | Citations: 0

Authors: Mishra, Rahul; Ramesh, Dharavath; Kanhere, Salil S.; Edla, Damodar Reddy

Abstract: Public auditing and data deduplication are integral considerations in providing ... Expand

Abstract: Public auditing and data deduplication are integral considerations in providing efficient and secure cloud storage services. Nevertheless, the traditional data deduplication models that support public auditing can endure the enormous waste of storage and computation resources induced through data redundancy and repeated audit work by multiple tenants on trusted third-party auditor (TPA). In this work, we introduce blockchain-based secure decentralized public auditing in a decentralized cloud storage with an efficient deduplication model. We employ blockchain to take on the task of centralized TPA, which also mitigates the implications of malicious blockchain miners by using the concept of a decentralized autonomous organization (DAO). Specifically, we employ the idea of redactability for blockchain to handle often neglected security issues that would adversely affect the integrity of stored auditing records on blockchain in decentralized auditing models. However, the proposed model also employs an efficient deduplication scheme to attain adequate storage savings while preserving the users from data loss due to duplicate faking attacks. Moreover, the detailed concrete security analysis demonstrates the computational infeasibility of the proposed model against proof-of-ownership, duplicate faking attack (DFA), collusion attack, storage free-riding attack, data privacy, and forgery attack with high efficiency. Finally, the comprehensive performance analysis shows the scalability and feasibility of the proposed model. Collapse

Topics: blockchain data encryption outsourcing cloud computing cloud storage

Methods: experiment computational algorithm mixed method business process modeling

Introduction to the Critical and Ethical Studies of Digital and Social Media Minitrack

2022 | HICSS | Citations: 0

Authors: Gillespie, Tarleton; Gray, Mary L.; Mason, Robert M.

Abstract: This minitrack focuses on two themes: a) studies that critically interrogate how ... Expand

Abstract: This minitrack focuses on two themes: a) studies that critically interrogate how and when digital and social media (DSM) support and/or challenge existing power structures or realign power structures—including power structures internal to organizational cultures—that affect underrepresented or marginalized groups, and b) the ethical issues associated with studying digital and social media content and practices, or associated with the design, engineering, deployment, and use of such technologies. Collapse

Topics: human computer interaction internet technology advertising management usability Tinder

Methods: personal interview mixed method case study design methodology

Factors that Influence the Adoption of Artificial Intelligence by Auditing Firms

2021 | International Conference on Information Systems | Citations: 0

Authors: Yang, Jiaqi; Blount, Yvette; Amrollahi, Ali

Abstract: This paper explores and explains key factors affecting the adoption of Artifici ... Expand

Abstract: This paper explores and explains key factors affecting the adoption of Artificial Intelligence (AI) by auditing firms through the lens of the Technology-Organisation-Environment (TOE) framework. Using the multiple-case study method, the primary data collection was through semistructured interviews with decision-makers of auditing firms, complemented by secondary data. The preliminary data analysis identified anomalies to existing theories, revealing the specificity of the AI adoption compared to other technology adoption processes. The findings show that firms' adoption process is affected by the affordance of AI, barriers to adoption, communication process, staff's AI-expertise, auditing regulation and client's acceptance. This study contributes to the literature by providing a better understanding of AI adoption at the firm level, thus filling the gaps in the extant research. The findings strengthen the theories that underpin our understanding of the technology adoption by firms, revising, extending, and elaborating the TOE framework with more empirical evidence. Collapse

Topics: artificial intelligence technology adoption user experience auditing information system marketing management

Methods: qualitative interview qualitative coding personal interview case study multiple case study

Theories: theory of everything theory of affordance organizational theory

Towards Secure, Decentralized, and Automatic Audits With Blockchain

2020 | European Conference On Information Systems | Citations: 0

Authors: Belchior, Rafael; Correia, Miguel; Vasconcelos, André

Abstract: Organizations are testing the potential of blockchain technology in different a ... Expand

Abstract: Organizations are testing the potential of blockchain technology in different areas, bringing implications to record-keeping and the associated business processes, namely audits. Permissioned, private blockchain frameworks can contribute to the processes behind audits by (i) alleviating auditor's work, (ii) hindering fraud and collusion between organizations and auditors, (iii) promote synergies between organizations and their stakeholders, and (iv) protecting access to sensitive information. This paper studies the use of blockchain technology as an enhancer of secure, distributed, and more automatized audits. The proposed solution uses a permissioned, consortium, blockchain to store audit logs. The blockchain is then leveraged to perform distributed and automatic audits over the recorded logs, aiming to reduce costs associated with audits. In particular, the solution is based on a 4-layer architecture: data acquisition, data transfer, data audit, and data analysis & storage layers. The evaluation shows that the proposed solution is secure and can save and analyse up to around 30 audit log entries per second. Collapse

Topics: blockchain Hyperledger data integrity privacy database system

Methods: design principle data modeling

Catching Them Red-Handed: Optimizing the Nursing Homes’ Rating System

2019 | ACM Transactions on Management Information Systems | Citations: 0

Authors: Han, Xu; Yaraghi, Niam; Gopal, Ram

Abstract: The Centers for Medicare 8 Medicaid Services (CMS) launched its nursing home rat ... Expand

Abstract: The Centers for Medicare 8 Medicaid Services (CMS) launched its nursing home rating system in 2008, which has been widely used among patients, doctors, and insurance companies since then. The system rates nursing homes based on a combination of CMS's inspection results and nursing homes’ self-reported measures. Prior research has shown that the rating system is subject to inflation in the self-reporting procedure, leading to biased overall ratings. Given the limited resources CMS has, it is important to optimize the inspection process and develop an effective audit process to detect and deter inflation. We first examine if the domain that CMS currently inspects is the best choice in terms of minimizing the population of nursing homes that can inflate and minimizing the difficulty of detecting such inflators. To do this, we formulate the problem mathematically and test the model by using publicly available CMS data on nursing home ratings. We show that CMS's current choice of inspection domain is not optimal if it intends to minimize the number of nursing homes that can inflate their reports, and CMS will be better off if it inspects the staffing domain instead. We also show that CMS's current choice of inspection domain is only optimal had there been an audit system in place to complement it. We then design an audit system for CMS which will be coupled with its current inspection strategy to either minimize the initial budget required to conduct the audits or to maximize the efficiency of the audit process. To design the audit system, we consider nursing homes’ reactions to different audit policies, and conduct a detailed simulation study on the optimal audit parameter settings. Our result suggests that CMS should use a moderate audit policy in order to carefully balance the tradeoff between audit net budget and audit efficiency. Collapse

Topics: systems design service quality auditing information system human resource management

Methods: self reported survey simulation optimization model

Three different ways to skin a cat: financialization in the emergence of national e-ID solutions

2018 | Journal of Information Technology | Citations: 0

Authors: Eaton, Ben; Hedman, Jonas; Medaglia, Rony

Abstract: The growing phenomenon of financialization influences an array of societal dimen ... Expand

Abstract: The growing phenomenon of financialization influences an array of societal dimensions that go beyond the economic realm, to include public policy-making and information technology (IT). This study presents a cross-country analysis of the emergence of national electronic identification (e-ID) solutions as the result of interaction between the financial and the public sector in Denmark, Norway, and Sweden. Drawing on on-line sources, documents, and interviews with key actors in the three cases, we adopt a cross-disciplinary perspective by applying the lens of collective action theory to identify the role of interests, resources, and governance in the emergence of national e-ID solutions. Findings show that different governance solutions can emerge as the result of the convergence of interests and of interdependency of resources between the actors over time. We contribute to research on financialization and IT by proposing a dialectic process model and identifying five mechanisms that drive the process forward. Collapse

Topics: information technology infrastructure electronic authentication biometric information technology capability mobile payment

Methods: business process modeling theory development case study synthesis longitudinal research

Theories: action theory theory of collective action

Audit Cloud Adoption by German Audit Firms

2018 | International Conference on Information Systems | Citations: 0

Authors: Langhein, Johannes; Thomas, Oliver

Abstract: A profound transition from manual to digital audit procedures entails extensive ... Expand

Abstract: A profound transition from manual to digital audit procedures entails extensive reevaluation of requirements for audit firm organization, IT infrastructures, and expertise. Currently, many audit firms lack sufficient human and technical resources to master this transformation. Therefore, the audit domain is considering introducing a third party to the audit process, in which IT resources and skills are pooled. However, it is uncertain to what extent these so-called audit clouds can contribute to the future of auditing. So far, findings regarding audit cloud acceptance, a prerequisite for their establishment, could not be identified. To fill this research gap, this article describes the development of a research model based on the Unified Theory of Acceptance and Use of Technology. Due to a recent German law change regarding the recognition of legal certainty in cloud computing, the initial data collection is completed in Germany, with the goal of performing future studies in other jurisdictions. Collapse

Topics: cloud computing social influence usability technology adoption behavioral intention

Methods: survey qualitative interview mixed method

Theories: unified theory of acceptance and use of technology

The Internal Audit Performance: The Effectiveness of ERM and IT Environments

2017 | HICSS | Citations: 0

Authors: Tsai, Wen-Hsien; Chen, Hui-Chiao; Chang, Jui-Chu; Lee, Hsiu-Li

Abstract: The purpose of this study is to examine the factors determining the performance ... Expand

Abstract: The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors’ work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors’ IT (information technology) competence. Although a number of recent studies have reported tremendous changes in the roles of the IA, there is still little research on the influential factors of IA implementation and its effectiveness from a contextual perspective. This paper develops and tests a theoretical framework with samples from Taiwan. Data were analyzed using the structural equation model (SEM). This research confirms that the complete ERM implementation and effectiveness of ERP implementation have significant impacts on the performance of IA. It also highlights the importance of internal auditors’ IT competence in improving the performance of IA. Collapse

Topics: enterprise resource planning enterprise resource planning implementation user satisfaction IS success individual productivity

Methods: structural equation modeling survey data transformation path analysis factor analysis