Inroads have been made in our understanding of the risks posed to human health and the environment by nanoparticles (NPs) but this area requires continuous research and monitoring. Machine learning techniques have been ...

Our social relations are changing, we are now not just talking to each other, but we are now also talking to artificial intelligence (AI) assistants. We claim AI assistants present a new form of digital connectivity risk ...

With the advent of autonomous vehicles society will need to confront a new set of risks which, for the first time, includes the ability of socially embedded forms of artificial intelligence to make complex risk mitigation ...

The proliferation of technologies embedded in connected and autonomous vehicles (CAVs) increases the potential of cyber-attacks. The communication systems between vehicles and infrastructure present remote attack access ...

Road traffic accidents are largely driven by human error; therefore, the development of connected automated vehicles (CAV) is expected to signiicantly reduce accident risk. However, these changes are by no means proven and ...

                           Purpose: This paper presents an exploratory study of speaking up in international auditing firms. We examine two key questions: (i) what is the propensity of employees in training to ...

An environmental levy recently introduced in Ireland imposes a tax at the point of retail sale on lightweight plastic bags used by shoppers, previously supplied free of charge by retailers. This paper assesses the measure ...

In this study, I empirically examine the determinants of firms’ derivatives usage. Theory suggests that market exposure, manager-shareholder agency conflicts, and the threats of financial distress and underinvestment can ...

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners work, most typically deontology and ...

The objective of this thesis is to explore the under-researched area of corporate governance in small firms with an explicit focus on the potential value of a nonexecutive director (NED) on the small firm board and ...