Browsing by Author "Sissons, Amanda"

Now showing 1 - 3 of 3
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    Innovation, Sustainability and the Future of Healthcare : How is artificial intelligence reshaping healthcare in Europe? - Executive Report
    (IE Center for the Governance of Change, 2020-07-15) Crispin, Mireia; Gallego, Marcos; Ellena, Javier; Gerhold, Malte; Lezaun, Javier; Unda, Arantxa; Ahmad, Saif; Berman, Adam; Cirkovic, Stevan; Goldsworthy, Christopher; Halai, Dina; Jeffrey, Genevieve; Law, Samantha; Machado, Diogo; O'Carrigan, Brent; Pesapane, Filippo; Sissons, Amanda; https://ror.org/02jjdwm75
    The studies included in this report show that the integration of Artificial Intelligence (AI) technologies in the European healthcare setting presents a series of unique challenges that will require large, collaborative and transparent efforts crossing boundaries of profession and geography. 
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    Mandatory Audit Firm Rotation and Audit Quality
    (Taylor & Francis, 2014-06-02) Sissons, Amanda; Trombetta, Marco; https://ror.org/02jjdwm75
    In a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e., Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years. Since the auditor has incentives to be reappointed at the end of the first and the second three-year periods, we expect audit quality to be lower in the first two three-year periods compared to the third (i.e. the last) term. Assuming that a better audit quality is associated with a higher level of accounting conservatism, and using abnormal working capital accruals (AWCA) as a proxy for the latter, we find that the auditor becomes more conservative in the last three-year period, i.e. the one preceding the mandatory rotation. These results are confirmed using Basu’s (1997) timely loss recognition model. In an additional analysis, we use earnings response coefficients as a proxy for investor perception of audit quality, and we observe results consistent with an increase in audit quality perception in the last engagement period.
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    The path towards integrating digital technologies
    (IE University, 2020-12-28) Sissons, Amanda; https://ror.org/02jjdwm75
    In addition to the challenges posed by privacy, data biases, data sharing infrastructure and the digital skills gap, there is one key component for the successful clinical translation of AI-based technologies: practical integration into the healthcare system. The wrong approach would risk introducing unwanted biases or inequalities, and challenge the longterm sustainability of the system, both socially and financially. The rapid pace at which healthcare AI is developing means that decisions are being taken quickly and sometimes without direct precedents. We have investigated the main challenges involved in the integration process by studying a recent, very closely related example of a disruptive digital healthcare technology: virtual primary care services (VPCs). We have found that VPCs tend to service specific populations, particularly those who are younger and healthier. This, especially if combined with policies that require that patients de-register from their in-person GP to access virtual services, could lead to in-person GPs being left with increasingly complex patient cohorts, therefore threatening their operability. The precedent of VPCs suggests that the establishment of an effective parallel virtual /physical system may introduce risk segmentation, risk selection and cost-shifting. In order to improve the health of those who need it most, policies directed towards AI technologies may need to move towards unified systems to achieve balance and equity in terms of access, services and financial sustainability.