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Administrative Sciences
Special Issues
AI, Tokenization, and FinTech: Implications of Governance Issues
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AI, Tokenization, and FinTech: Implications of Governance Issues

A special issue of Administrative Sciences (ISSN 2076-3387).

Deadline for manuscript submissions: 31 December 2024 | Viewed by 3113

Special Issue Editors

Prof. Dr. Seoungpil Ahn

E-Mail Website
Guest Editor
Sogang Business School, Sogang University, Seoul 04107, Republic of Korea
Interests: corporate governance; business ethics; investment policy; board structure; ownership structure; ESG
Prof. Dr. Young Kim

E-Mail Website
Guest Editor
Department of Accounting, Economics & Finance, Northern Kentucky University, Highland Heights, OH 41099, USA
Interests: agency theory; corporate diversification; merger and acquisitions; corporate governance; risk management

Special Issue Information

Dear Colleagues,

This Special Issue aims to provide additional insights into the implications of the development of new technologies in finance. Machine learning techniques and AI applications have an impetuous influence on finance practice and academic research in corporate governance, sustainability, social responsibility, and environmental issues. Under enormous pressure to catch up with the recent technology shock, finance researchers explore the new research area that incorporates the governance implications of technology innovation led by ChatGPT, tokenization, and FinTech. Yet, the main theme of corporate governance remains intact: achieving both goals of shareholder value maximization and corporate sustainability. There is only a subtle twist, though, in that whether public funds are allowed to invest in cryptocurrency ETFs, corporate governance and investor protection issues with the tokenization of finance products, whether public companies permit the use of ChatGpts for employees, how to protect customers when personal information is used for machine learnings and AI services, and so on. While pursuing sustainable growth with AI innovation is readily accepted, it is less clear which business models make sustainability benefit the corporation's and society's key objectives. Again, the main research theme in corporate governance under the recent technology AI revolution continues to represent an opportunity to enhance our understanding of corporate accountability and transparency benefits to stakeholders.

The Special Issue allows contributors to spotlight their contributions to the broad topics in recent technology innovation in the finance area and its implications for corporate governance practices. Contributions from the sub-fields of accounting, finance, economics, law, international business and venture capital are welcome in business and economics.

In this Special Issue, original research articles and reviews are welcome. Research areas may include (but are not limited to) the following:

  • The role of Board and shareholder activism to the acceptance of tech innovation;
  • Tech innovation and the role of institutional investors;
  • Corporate sustainability and climate change;
  • Environmental issues and new business venturing;
  • Sustainable growth with tech innovation and its relation with corporate government;
  • Capital market responses to tech innovation;
  • Managerial incentives for tech innovation;
  • Fintech and governance issues in emerging markets;
  • Measuring the acceptance of tech innovation and its relation to firm performance.

We look forward to receiving your contributions.

Prof. Dr. Seoungpil Ahn
Prof. Dr. Young Kim
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a double-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Administrative Sciences is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • corporate governance
  • Fintech
  • tokenization
  • cryptocurrency
  • machine learning
  • AI finance
  • board structure
  • shareholder activism
  • capital market

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Published Papers (3 papers)

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17 pages, 294 KiB  
Article
Unveiling the Influence of Big Data Disclosure on Audit Quality: Evidence from Omani Financial Firms
by Hidaya Al Lawati, Zakeya Sanad and Mohammed Al Farsi
Adm. Sci. 2024, 14(9), 216; https://doi.org/10.3390/admsci14090216 - 12 Sep 2024
Viewed by 625
Abstract
Purpose: This study aims to investigate the impact of big data disclosure on audit quality in the Omani context. Design/methodology/approach: This study used data extracted from annual reports for a sample from financial companies listed on the Muscat Stock Exchange over the period [...] Read more.
Purpose: This study aims to investigate the impact of big data disclosure on audit quality in the Omani context. Design/methodology/approach: This study used data extracted from annual reports for a sample from financial companies listed on the Muscat Stock Exchange over the period from 2014 to 2020. We applied a content analysis approach to measure the level of big data disclosure in these firms. This study used ordinary least squares and panel data regression analysis to investigate the relationship between big data disclosure and audit quality. Moreover, we moderated the relationship between big data disclosure and audit quality with family members who are serving on the board of directors and with royal membership. Findings: The findings of the study indicated that big data disclosure played a vital role in enhancing the audit quality of the financial firms in the Omani context. In addition, family memberships positively moderated the association between big data disclosure and audit quality in these firms. However, royal members negatively moderated such relationship. Research limitations/implications: We included only financial institutions in the sample. Practical implications: The study offers practical implications for investors, managers, and policymakers. It will raise awareness on the importance of implementing regulations necessary for disclosing such information in annual reports, thereby enhancing the audit quality of firms and increasing the reliability and validity of financial reports. Originality/value: The study is considered the first, to the best of our knowledge, to examine the impact of big data disclosure on the audit quality in the Omani context. It contributes to the existing knowledge of digital transformation in the Omani financial firms. Full article
(This article belongs to the Special Issue AI, Tokenization, and FinTech: Implications of Governance Issues)
17 pages, 291 KiB  
Article
Gender-Specific Implications of Foreign Direct Investments on Wage Dynamics in Croatia: A Comprehensive Management Perspective
by Ionel Sergiu Pirju, Gina Ioan, Carmen Sirbu, Dragoș Huru and Alina Florentina Săracu
Adm. Sci. 2024, 14(9), 198; https://doi.org/10.3390/admsci14090198 - 30 Aug 2024
Viewed by 419
Abstract
This study investigates the nuanced influence of Foreign Direct Investments (FDIs) on wage dynamics among Croatian workers, specifically examining the differential effects on male and female salaried employees. The authors employed statistical indicators and regression analysis, utilizing data from reputable sources, such as [...] Read more.
This study investigates the nuanced influence of Foreign Direct Investments (FDIs) on wage dynamics among Croatian workers, specifically examining the differential effects on male and female salaried employees. The authors employed statistical indicators and regression analysis, utilizing data from reputable sources, such as UNCTAD and the World Bank, to assess the dependency of wages on FDIs at time periods n and n − 1. By focusing on these temporal dynamics, the study aims to capture potential changes in the relationship between wages and FDIs, aligning with the total quality management (TQM) principle of systematic analysis. The findings highlighted the differential impact of FDIs on wage evolution for male and female workers, underscoring the importance of integrating gender-sensitive strategies within quality management frameworks. Full article
(This article belongs to the Special Issue AI, Tokenization, and FinTech: Implications of Governance Issues)
13 pages, 1209 KiB  
Article
Whistleblowing Based on the Three Lines Model
by Paschalis Kagias, Alexandros Garefalakis, Ioannis Passas, Panagiotis Kyriakogkonas and Nikolaos Sariannidis
Adm. Sci. 2024, 14(5), 83; https://doi.org/10.3390/admsci14050083 - 25 Apr 2024
Viewed by 1555
Abstract
Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of whistleblowing and whistleblowing [...] Read more.
Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of whistleblowing and whistleblowing frameworks that is appropriate for internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and whistleblowing framework appropriate for internal auditing and to guide the roles and responsibilities within an organization to apply and maintain a robust whistleblowing framework. To this effect, the Three Lines Model is used, one of the most recognized theoretical models in effective risk governance and internal audit. Full article
(This article belongs to the Special Issue AI, Tokenization, and FinTech: Implications of Governance Issues)
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