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In spite of the merits of artificial intelligence (AI) in marketing and social media, harm to consumers has prompted calls for AI auditing/certification. Understanding consumers’ approval of AI certification entities is vital for its effectiveness and companies’ choice of certification. This study aims to generate important insights into the consumer perspective of AI certifications and stimulate future research.

A literature and status-quo-driven search of the AI certification landscape identifies entities and related concepts. This study empirically explores consumer approval of the most discussed entities in four AI decision domains using an online experiment and outline a research agenda for AI certification in marketing/social media.

Trust in AI certification is complex. The empirical findings show that consumers seem to approve more of non-profit entities than for-profit entities, with the government approving the most.

The introduction of AI certification to marketing/social media contributes to work on consumer trust and AI acceptance and structures AI certification research from outside marketing to facilitate future research on AI certification for marketing/social media scholars.

For businesses, the authors provide a first insight into consumer preferences for AI-certifying entities, guiding the choice of which entity to use. For policymakers, this work guides their ongoing discussion on “who should certify AI” from a consumer perspective.

To the best of the authors’ knowledge, this work is the first to introduce the topic of AI certification to the marketing/social media literature, provide a novel guideline to scholars and offer the first set of empirical studies examining consumer approval of AI certifications.

The transition to omnichannel retail is the recognized future of retail, which uses digital technologies (e.g. augmented reality shopping assistants) to enhance the customer shopping experience. However, retailers struggle with the implementation of such technologies in brick-and-mortar stores. Against this background, the present study investigates the impact of a smartphone-based augmented reality shopping assistant application, which uses personalized recommendations and explainable artificial intelligence features on customer shopping experiences.

The authors follow a design science research approach to develop a shopping assistant application artifact, evaluated by means of an online experiment (n = 252), providing both qualitative and quantitative data.

Results indicate a positive impact of the augmented reality shopping assistant application on customers' perception of brick-and-mortar shopping experiences. Based on the empirical insights this study also identifies possible improvements of the artifact.

This study's assessment is limited to an online evaluation approach. Therefore, future studies should test actual usage of the technology in brick-and-mortar stores. Contrary to the suggestions of established theories (i.e. technology acceptance model, uses and gratification theory), this study shows that an increase of shopping experience does not always convert into an increase in the intention to purchase or to visit a brick-and-mortar store. Additionally, this study provides novel design principles and ideas for crafting augmented reality shopping assistant applications that can be used by future researchers to create advanced versions of such applications.

This paper demonstrates that a shopping assistant artifact provides a good opportunity to enhance users' shopping experience on their path-to-purchase, as it can support customers by providing rich information (e.g. explainable recommendations) for decision-making along the customer shopping journey.

This paper shows that smartphone-based augmented reality shopping assistant applications have the potential to increase the competitive power of brick-and-mortar retailers.

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research.

This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis.

Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain.

The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners.

This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

Gender bias in artificial intelligence (AI) should be solved as a priority before AI algorithms become ubiquitous, perpetuating and accentuating the bias. While the problem has been identified as an established research and policy agenda, a cohesive review of existing research specifically addressing gender bias from a socio-technical viewpoint is lacking. Thus, the purpose of this study is to determine the social causes and consequences of, and proposed solutions to, gender bias in AI algorithms.

A comprehensive systematic review followed established protocols to ensure accurate and verifiable identification of suitable articles. The process revealed 177 articles in the socio-technical framework, with 64 articles selected for in-depth analysis.

Most previous research has focused on technical rather than social causes, consequences and solutions to AI bias. From a social perspective, gender bias in AI algorithms can be attributed equally to algorithmic design and training datasets. Social consequences are wide-ranging, with amplification of existing bias the most common at 28%. Social solutions were concentrated on algorithmic design, specifically improving diversity in AI development teams (30%), increasing awareness (23%), human-in-the-loop (23%) and integrating ethics into the design process (21%).

This systematic review is the first of its kind to focus on gender bias in AI algorithms from a social perspective within a socio-technical framework. Identification of key causes and consequences of bias and the breakdown of potential solutions provides direction for future research and policy within the growing field of AI ethics.

The peer review history for this article is available at https://publons.com/publon/10.1108/OIR-08-2021-0452

Along with the various beneficial uses of artificial intelligence (AI), there are various unsavory concomitants including the inscrutability of AI tools (and the opaqueness of their mechanisms), the fragility of AI models under adversarial settings, the vulnerability of AI models to bias throughout their pipeline, the high planetary cost of running large AI models and the emergence of exploitative surveillance capitalism-based economic logic built on AI technology. This study aims to document these harms of AI technology and study how these technologies and their developers and users can be made more accountable.

Due to the nature of the problem, a holistic, multi-pronged approach is required to understand and counter these potential harms. This paper identifies the rationale for urgently focusing on human-centered AI and provide an outlook of promising directions including technical proposals.

AI has the potential to benefit the entire society, but there remains an increased risk for vulnerable segments of society. This paper provides a general survey of the various approaches proposed in the literature to make AI technology more accountable. This paper reports that the development of ethical accountable AI design requires the confluence and collaboration of many fields (ethical, philosophical, legal, political and technical) and that lack of diversity is a problem plaguing the state of the art in AI.

This paper provides a timely synthesis of the various technosocial proposals in the literature spanning technical areas such as interpretable and explainable AI; algorithmic auditability; as well as policy-making challenges and efforts that can operationalize ethical AI and help in making AI accountable. This paper also identifies and shares promising future directions of research.

The goal of this research is to analyse the obstacles to the implementation of mobile health (mHealth) in India and to gain an understanding of the contextual inter-relationships that exist amongst those obstacles.

Potential barriers and their interrelationships in their respective contexts have been uncovered. Using MICMAC analysis, the categorization of these barriers was done based on their degree of reliance and driving power (DP). Furthermore, an interpretive structural modeling (ISM) framework for the barriers to mHealth activities in India has been proposed.

The study explores a total of 15 factors that reduce the efficiency of mHealth adoption in India. The findings of the Matrix Cross-Reference Multiplication Applied to a Classification (MICMAC) investigation show that the economic situation of the government, concerns regarding the safety of intellectual technologies and privacy issues are the primary obstacles because of the significant driving power they have in mHealth applications.

Promoters of mHealth practices may be able to make better plans if they understand the social barriers and how they affect each other; this leads to easier adoption of these practices. The findings of this study might be helpful for governments of developing nations to produce standards relating to the deployment of mHealth; this will increase the efficiency with which it is adopted.

At this time, there is no comprehensive analysis of the factors that influence the adoption of mobile health care with social cognitive theory in developing nations like India. In addition, there is a lack of research in investigating how each of these elements affects the success of mHealth activities and how the others interact with them. Because developed nations learnt the value of mHealth practices during the recent pandemic, this study, by investigating the obstacles to the adoption of mHealth and their inter-relationships, makes an important addition to both theory and practice.

The purpose of this paper is to analyse the influence of audit committee characteristics and external audit quality on the performance of non-financial public limited companies listed on the National Stock Exchange 100.

One-way random effect panel data regression was applied to 74 non-financial firms in the Nifty 100 from 2014 until 2019. The overall audit committee index and external audit index were built based on the new Indian Companies Act, 2013 and on a review of the literature to capture the impact of the new Act on firm financial performance.

The outcome of the study revealed that there is lack of evidence to show that audit committee characteristics improve the performance of top Indian non-financial listed firms. However, external audit quality was found to have a significant positive impact on the financial performance of firms as measured by Tobin’s Q, while firm size and leverage were found to have a significant impact on the financial performance of firms as measured by return on assets and return on equity.

This paper will be greatly beneficial for financial practitioners and policymakers because it provides practical suggestions and recommendations about the types of external audit that are indispensable for the overall effectiveness and performance of firms. The study findings may also aid strategic policy formulation and execution for better corporate governance practices for the purpose of profit and wealth maximisation.

To the best of the authors’ knowledge, to date, no previous research has evaluated the effects of audit committee features and external audit quality on the financial performance of firms in India after the implementation of the new Companies Act, 2013. Hence, this study fills this void in the present literature by examining the overall features of the audit committee and external audit and their impact on firm performance in the setting of India.