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 1488

Special Issue Editors


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Guest Editor
Sogang Business School, Sogang University, Seoul 04107, Republic of Korea
Interests: corporate governance; business ethics; investment policy; board structure; ownership structure; ESG

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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

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Keywords

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

Published Papers (1 paper)

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Research

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 1128
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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