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Full-Text Articles in Business Law, Public Responsibility, and Ethics
Why We Should Have Seen That Coming: Comments On Microsoft’S Tay “Experiment,” And Wider Implications, K. W. Miller, Marty J. Wolf, Frances S. Grodzinsky
Why We Should Have Seen That Coming: Comments On Microsoft’S Tay “Experiment,” And Wider Implications, K. W. Miller, Marty J. Wolf, Frances S. Grodzinsky
School of Computer Science & Engineering Faculty Publications
In this paper we examine the case of Tay, the Microsoft AI chatbot that was launched in March, 2016. After less than 24 hours, Microsoft shut down the experiment because the chatbot was generating tweets that were judged to be inappropriate since they included racist, sexist, and anti-Semitic language. We contend that the case of Tay illustrates a problem with the very nature of learning software (LS is a term that describes any software that changes its program in response to its interactions) that interacts directly with the public, and the developer’s role and responsibility associated with it. We make …
Restatement Vs Revision: A Case Study, Benoit Boyer, Danny A. Pannese, Alan L. Delfavero
Restatement Vs Revision: A Case Study, Benoit Boyer, Danny A. Pannese, Alan L. Delfavero
WCBT Faculty Publications
There had been many recent cases of restatements of financial statements by US Corporations. Recently an article in the Wall Street Journal mentioned restatements by Bank of America, Nike and Alphabet among the 663 companies that filed financial revisions or restatements last year. Interestingly the frequency of these errors has more than doubled since 2002, when the Sarbanes-Oxley corporate governance law was enacted, partly to increase managerial accountability. We will also examine what are the differences between restatements and revisions. We will examine what are the most common mistakes. Over half of last year's corrections involved debt and equity, cash …