Author

Umesh Sharma

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Review Open access Sep 2026

Impact of Artificial Intelligence on Human Resource Decision-Making: The Mediating Roles of Ethical AI Practices and Human Oversight in Nepalese Organizations

Overall, the study demonstrates that AI can be optimized in HR decision-making processes through ethical governance AI practices and human review, which includes the mediating role of ethical AI practices and the moderating role of human monitoring of AI-driven automated HR processes.

Manoj Varghese, Umesh Sharma · KVM Research Journal · 0 citations

Review Aug 2026

Voluntary sustainability disclosure: evidence from New Zealand firms

This paper aims to explore the current practice of voluntary sustainability reporting in New Zealand. The ongoing criticisms from investors and other stakeholders indicate that there is a failure in financial reporting to address their informational needs for decision-making. This paper examines two aspects of volu...

Umesh Sharma, Tejas Adhikari, Mary Low · Meditari Accountancy Researc... · 0 citations