Corporate governance: The artificial intelligence’s challenge — A research project

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Abstact

Artificial intelligence (AI) is an epochal challenge. We illustrate a research project concerning a particular field of its application: its use and its impacts in the accounting and business administration field and, more specifically, on corporate governance (CG). The research we want to carry out consists of four phases. The first consists of the analysis of the literature, in order to better understand AI per se, to have a concise overview of its use in the business administration field and then to deepen the main results of the work on its application in CG. The second phase will try to systematize, from a theoretical point of view, the main possible uses of AI in the field of CG and, with reference to each of them, will try to outline its potential and the most significant risks. The third phase will try to test this systematization in the field, through a sample of Italian listed companies, so as to understand whether, where and how practice corresponds to theory. Finally, the phase of conclusions, after summarizing the results obtained, will attempt to offer some reflections on the possibilities of AI to improve CG: a topic of absolute importance, both for the development of research and for operators and regulators who, in various capacities and with different tasks, are involved in this area.

Keywords: Corporate Governance, Artificial Intelligence, Italian Listed Companies

JEL Classification: G34, M15, M41

Received: 05.11.2023
Accepted: 13.11.2023

How to cite: Fradeani, A. (2024). Corporate governance: The artificial intelligence’s challenge — A research project. In T. O. Sigurjonsson, A. Kostyuk, & D. Govorun (Eds.), Corporate governance: Participants, mechanisms and performance (pp. 103–108). Virtus Interpress. https://doi.org/10.22495/cgpmpp21