Taming the machine: Managing GenAI's hallucination risk in audit
Generative AI promises to transform audit, but its tendency to hallucinate poses unique risks. How should auditors manage this new technology?
Op-eds, commentary, and public writing on sustainability, corporate governance, financial crime, and technology.
Generative AI promises to transform audit, but its tendency to hallucinate poses unique risks. How should auditors manage this new technology?
Mandatory Scope 3 emission reporting is only a matter of time. But will it drive companies away from Singapore's exchange?
AI is a co-pilot, not an auto-pilot. Our research shows that AI adoption leads to more auditor hiring, not less.
Silent directors cannot keep silent when seeing red flags. Singapore must crack down on nominee directors who turn a blind eye to suspicious activity.
The global IT outage exposed how our digital infrastructure depends on a handful of security providers. What happens when the guardians fail?
When every ticket price is a negotiation, the joy of spontaneity disappears.
Biofuels sound green, but the reality is more complicated. Land use, food security, and carbon accounting all raise questions.
Some companies are using inflation as cover to raise prices beyond what costs justify. How can consumers and regulators respond?
Businesses making environmental claims must be transparent and accountable. The current state of emissions reporting invites manipulation.
Banks face a fundamental tradeoff. Every convenience feature creates a potential attack surface for fraudsters.
A new metric based on job postings can help investors identify which companies are genuinely committed to environmental goals.
Singapore talks about sustainability, but are companies actually hiring for it? Our data reveals the answer.
Companies are making environmental claims they cannot substantiate. Regulators need stronger tools to hold them accountable.
Firms should not outsource their environmental and social responsibilities to someone else by buying carbon credits.
What separates a good sustainability report from a bad one? Data-driven, verifiable, comprehensive, and accountable.
A practical guide to measuring corporate environmental commitment through job postings.
What our research on criminal background checks reveals about predicting financial misconduct.