Are Companies Taking AI Risks Seriously? A Systematic Analysis of Companies’ AI Risk Disclosures in SEC 10-K Forms

Communications in computer and information science 2026 Open access

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Authors: Lucas Giovanni Uberti-Bona Marin, Bram Rijsbosch, Gerasimos Spanakis, Konrad Kollnig
DOI: 10.1007/978-3-032-19096-3_6
Cited by: 3
References: 12

Fields of Study & Subjects

Auditing Earnings Management Governance Impact of AI and Big Data on Business and Society Financial Distress and Bankruptcy Prediction

Publication details

Journal / source
Communications in computer and information science
Publisher
Springer Nature Switzerland
Pages
86–106
Publication date
1 January 2026
Language
EN