<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-05-30T01:31:13Z</responseDate><request verb="GetRecord" identifier="oai:riuma.uma.es:10630/44666" metadataPrefix="mods">https://riuma.uma.es/rest/oai/request</request><GetRecord><record><header><identifier>oai:riuma.uma.es:10630/44666</identifier><datestamp>2026-02-03T11:42:05Z</datestamp><setSpec>com_10630_2254</setSpec><setSpec>col_10630_37956</setSpec></header><metadata><mods:mods xmlns:doc="http://www.lyncode.com/xoai" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
   <mods:name>
      <mods:namePart>Lindez-Macarro, María Elena</mods:namePart>
   </mods:name>
   <mods:name>
      <mods:namePart>Villalba-Romero, Felix</mods:namePart>
   </mods:name>
   <mods:extension>
      <mods:dateAvailable encoding="iso8601">2026-01-21T07:53:15Z</mods:dateAvailable>
   </mods:extension>
   <mods:originInfo>
      <mods:dateIssued encoding="iso8601">2025-04</mods:dateIssued>
   </mods:originInfo>
   <mods:identifier type="citation">Lindez-Macarro, M. E., &amp; Villalba-Romero, F. (2025). Ethical and Corporate Social Responsibility: Implications of Artificial Intelligence Application for the Detection and Prevention of Financial Fraud. Transforming Corporate Social Responsibility and Business Ethics With AI, 65-106. IGI-Global</mods:identifier>
   <mods:identifier type="isbn">9798369398944</mods:identifier>
   <mods:identifier type="uri">https://hdl.handle.net/10630/44666</mods:identifier>
   <mods:identifier type="doi">10.4018/979-8-3693-9894-4.ch003</mods:identifier>
   <mods:abstract>This analysis provides the essential principles for under standing the use of AI in the detection of financial fraud, assessing its effectiveness, and examining the tools used to understand the conceptual framework within which ethics and CRS are defined in the application of AI.</mods:abstract>
   <mods:language>
      <mods:languageTerm>eng</mods:languageTerm>
   </mods:language>
   <mods:accessCondition type="useAndReproduction">open access</mods:accessCondition>
   <mods:subject>
      <mods:topic>Responsabilidad social de la empresa - Aspectos morales</mods:topic>
   </mods:subject>
   <mods:subject>
      <mods:topic>Inteligencia artificial</mods:topic>
   </mods:subject>
   <mods:titleInfo>
      <mods:title>Ethical and Corporate Social Responsibility Implications of Artificial Intelligence Application for the Detection and Prevention of Financial Fraud</mods:title>
   </mods:titleInfo>
   <mods:genre>book part</mods:genre>
</mods:mods>
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