Do Not Compare Apples and Offsets: An ESG Alignment Gate for Trustworthy Report Analysis

Preprint Aug 2026

Verification-Time Dependency on a Disappearing Evaluator

AI governance and assurance often assume that a consequential model-mediated decision can be reconstructed or tested after the fact. That assumption may fail when the evaluator that produced the decision is no longer accessible in the same version and execution context. This paper develops three verification-time const...

H. Ku, Jameel Ahmed Siddiqui · 0 citations

Aug 2026

What is Missing? An HFACS Analysis of the VERIS Community Database

Results suggest that current public reporting can identify the type of error that occurred, but is limited in explaining why it occurred, and suggest that current public reporting can identify the type of error that occurred, but is limited in explaining why it occurred.

Saroja Roy Grandhi, Jeremiah D. Still · Proceedings of the Human Fac... · 0 citations

Preprint Sep 2026

Audit Without Verification: When LLM Accountability Layers Relay Rather Than Check

Multi-agent LLM pipelines increasingly span organisational boundaries; when a fault surfaces, someone must determine where it entered. The artifact available is rarely a full execution trace: it is the reports each agent filed, and a filed report can state a conclusion alongside its observations. Using a pre-registered...

Paul-Peter Arslan · 0 citations

Review Open access Aug 2026

Do Key Audit Matters Really Inform? Boilerplate Language, Textual Similarity, and Investor Reaction

Auditing standards stipulate that KAMs should be specifically relevant to the situation at hand and not standardized in their wording, archival research examining the extent to which KAMs are communicated to investors has been inconsistent within and across different countries, sample years, and study approaches. The c...

Guangwei Hao · International Journal of You... · 0 citations

Preprint Aug 2026

SteerCheck: Attribution Specificity and Alignment Leakage in Activation-Steering Audits

SteerCheck, a preregistered attribution audit that matches off-target KL and separates mean, protected-tail, polarity, transfer, and semantic claims is introduced, a preregistered attribution audit that matches off-target KL and separates mean, protected-tail, polarity, transfer, and semantic claims.

Da-Ming Luo, C. Liang, Jun-Yu Xuan · 1 citation

Open access Aug 2026

Diagnosing ESG Disclosure Usability for LCSA and Environmental Security Risk Analysis in Bulgaria and Moldova

Reliable sustainability analysis requires more than the presence of ESG disclosure; it requires information that is specific, traceable and analytically usable. This exploratory study assesses a purposive corpus of 36 organisations in Bulgaria and Moldova (18 per country) using a Data Gap Matrix covering 15 ESG indicat...

Radosveta Krasteva-Hristova, Luminiţa Diaconu · World · 0 citations