Publication Type

Conference Proceeding Article

Version

acceptedVersion

Publication Date

8-2024

Abstract

With rapid integration of AI technologies into business operation, ethical issues associated with AI development, implementation, and deployment, has become increasingly conspicuous. An effective measure of firm-level AI Ethical Awareness (FAIEA) is crucial for both academics and practitioners to assess FAIEA efficiently. In this study, based on qualitative information in earning conference call, we construct and validate a firm specific measure of FAIEA. Upon establishing a reliable measure, we explore the determinants and consequence of FAIEA. We find Corporate Social Responsibility (CSR) engagement and the presence of a Chief Information Officer (CIO) as key determinants of higher FAIEA, suggesting the responsible business practices and CIOs with AI expertise and business knowledge play a critical role in perceiving AI ethical challenges. Furthermore, firms with higher FAIEA in turn restrict firms’ real earnings management and increase voluntary disclosure to enhance firm transparency and stakeholder relations.

Keywords

AI ethical awareness, Firm-level AI Ethical Awareness efficiency, FAIEA, AI ethical determinants, AI ethical validation, AI ethical consequences

Discipline

Databases and Information Systems | Industrial and Organizational Psychology

Publication

Proceedings of the Americas Conference on Information Systems (AMCIS 2024) : Salt Lake City, Utah, USA, August 15-17

First Page

1764

Last Page

1773

Publisher

AIS Electronic Library

City or Country

Salt Lake City, USA

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