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Shift-Up: A Framework for Software Engineering Guardrails in AI-native Software Development -- Initial Findings · Petrus Lipsanen, Liisa Rannikko, François Christophe, Konsta Kalliokoski, Vlad S... · Apr 22, 2026
Artificial Intelligence Adoption in Financial Reporting and Audit Quality: Evidence from Nigerian Listed Firms · Akomolehin Fo, Oluwaremi Jb, Aluko Or, Famoroti Jo · Fetched Apr 22, 2026
The Dynamic Causal Effects of Corporate AI Adoption on Profitability and Market Value : An Empirical Analysis of KOSDAQ Panel Data · Jungsoo Kim, Bong-Gi Baek · Fetched Apr 22, 2026
FSFM: A Biologically-Inspired Framework for Selective Forgetting of Agent Memory · Yingjie Gu, Wenjian Xiong, Liqiang Wang, Pengcheng Ren, Chao Li, Xiaojing Zhang,... · Apr 22, 2026
Auditing and Controlling AI Agent Actions in Spreadsheets · Sadra Sabouri, Zeinabsadat Saghi, Run Huang, Sujay Maladi, Esmeralda Eufracio, S... · Apr 22, 2026
Weaponized Interdependence and Dynamics of Partial Decoupling: Chokepoints, Adaptation, and the Security Dilemma in Advanced Technologies · Mofei Shen · Apr 22, 2026
Learning When Not to Decide: A Framework for Overcoming Factual Presumptuousness in AI Adjudication · Mohamed Afane, Emily Robitschek, Derek Ouyang, Daniel E. Ho · Apr 21, 2026
Time Series Augmented Generation for Financial Applications · Anton Kolonin, Alexey Glushchenko, Evgeny Bochkov, Abhishek Saxena · Apr 21, 2026