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Societies go through complex challenges in the face of the vertiginous increase in disasters, mostly produced by the effects of extreme events. The lack of capacity to deal with disasters is evident, especially in developing countries, as in the case of Peru. Under such a premise, this paper contributes to strengthening the country’s capacities, through an evaluation of national disaster resilience to the El Niño-Southern Oscillation-driven hazards caused by the El Niño disaster event between 2016 and 2017 on the Peruvian coast.

By reviewing the literature, various hazards were identified, such as heavy rainfalls and cascading hazards, such as floods and landslides. Even though risk assessments were carried out, 169 people died and essential infrastructure was severely impacted and lost. Through a 12-criteria resilience assessment framework sub-divided into sustainable development and disaster risk reduction, a diagnosis of national disaster resilience was carried out, along with a disaster risk management evaluation. Under such assessments, strategic recommendations were proposed to enhance the resilience of the country.

The lack of resilience of the country is reflected in the evaluated criteria, the most negative being the built environment due to infrastructure system’s vulnerability to hazards, and the lack of social development, despite national economic growth in Peru.

The research is extremely valuable because it bridges the knowledge gap on disaster resilience in Peru. In addition, the methodology, as well as the multi-topic assessment framework, can be used for other analyses, which are key to building greater capacity in nations around the globe.

The integration of artificial intelligence (AI) technologies like conversational AI and HR chatbots in international human resource development (HRD) presents both productivity benefits and ethical challenges. This study aims to examine the ethical dimensions of AI-driven HR chatbots, emphasizing the need for fairness, autonomy and nondiscrimination. It discusses inherent biases in AI systems and addresses linguistic, cultural and accessibility issues. The paper advocates for a comprehensive risk assessment approach to guide ethical integration, proposing a “risk management by design” framework. By embracing ethical principles and robust risk management strategies, organizations can navigate AI-driven HR technologies while upholding fairness and equity in global workforce management.

Systematic literature review.

The paper advocates for a comprehensive risk assessment approach to guide ethical integration, proposing a “risk management by design” framework.

By embracing ethical principles and robust risk management strategies, organizations can navigate AI-driven HR technologies while upholding fairness and equity in global workforce management.

This study explores the intricate ethical landscape surrounding AI-driven HR chatbots, spotlighting the imperatives of fairness, autonomy, and nondiscrimination. Uncovering biases inherent in AI systems, it addresses linguistic, cultural, and accessibility concerns. Proposing a pioneering “risk management by design” framework, the study advocates for a holistic approach to ethical integration, ensuring organizations navigate the complexities of AI-driven HR technologies while prioritizing fairness and equity in global workforce management.

The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to conduct the work remotely.

Five in-depth semi-structured interviews of internal audit experts that work in German retail and manufacturing industry were conducted between February and April 2021.

The authors find that the importance of audit technologies did not change significantly due to the pandemic, as audit technologies were already an integral part of internal audits. Interestingly, the transition to remote audits occurred with remarkable speed and efficiency. The presence of well-functioning information and communication technologies emerges as a critical facilitator for effective remote communication, collaboration and data exchange. However, audit technologies can only partially replace physical on-site examinations and human interaction. The main challenges of remote audits are related to the auditing of non-digitalized processes and the inherent limitations of auditee interviews and interactions.

The authors' interview approach does not allow to cover variations between industries and between countries. While internal audit experts provided notably consistent responses during the interviews, acknowledging that the sample size is very small is important.

The COVID-19 pandemic serves as a catalyst for increased digitalization and technology adoption within the realm of internal auditing. A hybrid approach combining the benefits of on-site and remote audits is expected to prevail in the future.

The paper is among the first to document the effects of the COVID-19 pandemic on the work of internal auditing using field-based research methods.

There are limited risk assessment tools validated for use with the internet child abuse material (I/CAM) offender cohort. Developed through a multi-stage process, the purpose of this paper is to present the “Estimated Risk for Internet Child Sexual Offending” (ERICSO), a new tool for I/CAM offender assessment, including demographic, collection, nature of engagement and social domains, plus a structured professional judgement section. Validation studies remain ongoing.

This paper presents a case series analysis of six Australian men, including two Aboriginal men, convicted of I/CAM offences to pilot proposed ERICSO domains and commence validation against the short self-esteem scale, University of California Los Angles loneliness scale, internet sex screening test and the sexual violence risk-20 V2.

Participants of all ages generally reported histories of mental health diagnosis and/or treatment and substance abuse. Two participants reported prior sexual offending, one for I/CAM offences. Participants expressed sexual preferences for female child victims and were convicted of possessing thousands of I/CAM files. Two participants reported accessing I/CAM for over six and 10 years, respectively, before detection by law enforcement.

Preliminary implications indicate ERICSO higher scores are consistent with I/CAM offenders having more online sexual behaviour diversity and more areas of risk/treatment need. For example, participants with problematic self-esteem and loneliness in our data set have higher ERICSO scores. Social connectedness may be a relevant factor though definitive conclusions cannot be drawn from the small sample size.

The ERICSO presents novel assessment of factors in considering treatment targets in addressing both illegal I/CAM and problematic legal sexual behaviours.

Research and development (R&D) projects are often pursued through a project portfolio (PP). R&D PPs involve many stakeholders, and without proactive management, their interactions may lead to conflict risks. These conflict risks change dynamically with different stages of the PP life cycle, increasing the challenge of PP risk management. Existing conflict risk research mainly focuses on source identification but lacks risk assessment work. To better manage the stakeholder conflict risks (SCRs) of R&D PPs, this study employs the dynamic Bayesian network (DBN) to construct its dynamic assessment model.

This study constructs a DBN model to assess the SCRs in R&D PP. First, an indicator system of SCRs is constructed from the life cycle perspective. Then, the risk relationships within each R&D PPs life cycle stage are identified via interpretative structural modeling (ISM). The prior and conditional probabilities of risks are obtained by expert judgment and Monte Carlo simulation (MCS). Finally, crucial SCRs at each stage are identified utilizing propagation analysis, and the corresponding risk responses are proposed.

The results of the study identify the crucial risks at each stage. Also, for the crucial risks, this study suggests appropriate risk response strategies to help managers better perform risk response activities.

This study dynamically assesses the stakeholder conflict risks in R&D PPs from a life-cycle perspective, extending the stakeholder risk management research. Meanwhile, the crucial risks are identified at each stage accordingly, providing managerial insights for R&D PPs.

Behavioral economics poses a challenge for the welfare evaluation of choices, particularly those that involve risk. It demands that we recognize that the descriptive account of behavior toward those choices might not be the ones we were all taught, and still teach, and that subjective risk perceptions might not accord with expert assessments of probabilities. In addition to these challenges, we are faced with the need to jettison naive notions of revealed preferences, according to which every choice by a subject expresses her objective function, as behavioral evidence forces us to confront pervasive inconsistencies and noise in a typical individual’s choice data. A principled account of errant choice must be built into models used for identification and estimation. These challenges demand close attention to the methodological claims often used to justify policy interventions. They also require, we argue, closer attention by economists to relevant contributions from cognitive science. We propose that a quantitative application of the “intentional stance” of Dennett provides a coherent, attractive and general approach to behavioral welfare economics.

Self-efficacy is the bridge between theoretical knowledge of counselling and practical application of effective techniques (Akinlolu and Chukwudi, 2019). Furthermore, risk-assessment and management are fundamental components of counselling training and self-efficacy in these areas is central to ethical practice. Gamification represents an opportunity to increase motivation encouraging users to engage with serious content via an entertaining medium. This study aims to present two studies concerning an outline of the development process and an initial evaluation of “Perspective: Counselling Simulator”, a gamified training tool for developing and enhancing self-efficacy in risk-assessment skills in trainee counselling students in the UK.

This paper presents the development and initial user-evaluation of “Perspective”, as well as an initial evaluation of the game’s capacity to deliver risk-assessment education in a group of UK-based trainee counsellors to British Association for Counselling and Psychology (BACP) standards.

Firstly, mid-development assessment of a prototype-version of the game produced a good system usability score and positive user-feedback, while identifying areas for further improvement. Secondly, data relating to an initial evaluation of the efficacy of the game suggest that the game in its current form is significantly improved in terms of system usability and produces descriptive, albeit not statistically significant improvements to self-reported self-efficacy. Additional feedback was provided by users and further development and evaluation is planned.

This paper represents, to the best of the authors’ knowledge, the first of its kind in developing and evaluating a gamified tool with accessibility and scalability for teaching and consolidating risk-assessment skills of UK counselling students in-line with BACP standards.

Protection motivation theory (PMT) explains that the intention to cope with information security risks is based on informed threat and coping appraisals. However, people cannot always make appropriate assessments due to possible ignorance and cognitive biases. This study proposes a research model that introduces four antecedent factors from ignorance and bias perspectives into the PMT model and empirically tests this model with data from a survey of electronic waste (e-waste) handling.

The data collected from 356 Chinese samples are analyzed via structural equation modeling (SEM).

The results revealed that for threat appraisal, optimistic bias leads to a lower perception of risks. However, factual ignorance (lack of knowledge of risks) does not significantly affect the perceived threat. For coping appraisal, practical ignorance (lack of knowledge of coping with risks) leads to low response efficacy and self-efficacy and high perceptions of coping cost, but the illusion of control overestimates response efficacy and self-efficacy.

First, this study addresses a new type of information security problem in e-waste handling. Second, this study extends the PMT model by exploring the roles of ignorance and bias as antecedents. Finally, the authors reinvestigate the basic constructs of PMT to identify how rational threat and coping assessments affect user intentions to cope with data security risks.

The authors examine the role of CEO political ideology in the credit rating process.

This study adopts a quantitative method with panel data regressions using a sample of 5,211 observations from S&P 500 firms from 2001 to 2012.

The authors find that firms run by Republican-leaning CEOs, who tend to have conservative political ideologies, enjoy more favorable credit ratings than firms run by Democratic-leaning CEOs. In addition, the association between CEO political ideology and credit ratings is more pronounced for firms with high operating uncertainty, low capital intensity, high growth potential, weak corporate governance and low financial reporting quality. Finally, the authors find that CEO political ideology affects a firm's cost of debt incremental to credit ratings, consistent with debt investors incorporating CEO political ideology in their pricing decisions.

Leveraging CEO political ideology, the authors document that credit rating agencies incorporate managerial conservatism in their credit rating decisions. This finding suggests that CEO political ideology serves as a meaningful signal for managerial conservatism.

The study suggests that credit rating agencies incorporate CEO political ideology in their credit rating process. Other capital market participants such as auditors and retail investors can also use CEO political ideology as a proxy for managerial conservatism when evaluating firms.

The paper carries practical implications for practitioners, firm executives and regulators. The results on the association between CEO political ideology and credit ratings suggest that other financial institutions could also incorporate CEO political ideology in their evaluation in their evaluation of firms. For example, when evaluating audit risk and determining audit pricing, auditors may add CEO political ideology as a risk factor. For firms, especially those that have Democratic-leaning CEOs, the authors suggest that they could reduce the unfavorable effect of CEO political ideology on credit ratings by improving their corporate governance and financial reporting quality, as demonstrated in the cross-sectional analyses. Finally, this study shows that CEO political ideology, as measured by CEOs' political contributions, is closely related to a firm's credit ratings. This finding may inform regulators that greater transparency for CEOs' political contributions is needed as information on contributions could help capital market participants perform risk analyses for firms.

Credit rating agencies release their research methodologies for determining corporate credit ratings and identify managerial conservatism as an important factor that affects their risk assessments. The extant literature, however, has not empirically investigated the relation between credit ratings and managerial conservatism, which, according to behavioral consistency theory, can be proxied by CEO political ideology. This study provides novel empirical evidence that identifies CEO political ideology as an important input factor in the credit rating process.

The purpose of this paper is to consider the role of the Mental Health Act (MHA) 1983 in safeguarding adults at risk of abuse and neglect. The author has undertaken a thematic review of Safeguarding Adults Reviews (SARs) commissioned in England and Adult Practice Reviews (APRs) commissioned in Wales where the MHA 1983 was a central aspect to the review.

Reviews were included based on specific determinants, following analysis of SARs, APRs and executive summaries. This should not affect the credibility of the research, as themes were identified in conjunction with analysis of literature regarding use of the MHA in the context of adult safeguarding. Consequently, this review has been underpinned by evidence-based research in the area of study.

The interaction between statutes, such as the MHA 1983 and Care Act 2014, signify challenges to professionals, with variable application of mental health legislation in practice.

Lack of a complete national repository for review reports means that it is likely that the data set analysis is incomplete. It was noted that limitations to this research include the fact that Safeguarding Adults Boards in England may not publish SAR reports or may choose to publish an executive summary or practice brief instead of the full SAR report, therefore limiting the scope of disseminating learning from SARs, as this is difficult to achieve where the full report has not been published. The author aimed to mitigate this by undertaking comprehensive searches of Local Authority and SAB websites, in addition to submitting Information requests to ensure that this research encompassed as many relevant review reports as possible.

This is an important and timely topic for debate, given that the UK Government is proposing reform of the MHA 1983. In addition, existing thematic reviews of SARS tend to be generalised, rather than specifically focused on the MHA.