德勤－复旦会计论坛系列276期讲座
时间：2026年 6月16日（周二）上午10:30
地点：史带楼503教室
主持人: 施海娜 副教授
报告人: Joseph H. Zhang（Bowling Green State University）(章红波)
题 目: Do artificial intelligence (AI) investments undermine corporate compliance?
摘 要: Does AI investment strengthen corporate compliance, or does it weaken the organizational responsibility needed to prevent misconduct? Using a novel dataset combining AI-skilled labor with federal and state enforcement actions covering 51,975 firm-year observations from 2010 to 2024, we find that AI investment is positively associated with both the frequency and severity of corporate misconduct. Our main panel evidence shows that firms investing more heavily in AI face greater misconduct risk across a broad range of regulatory domains. As supplementary causal support, propensity score matched difference-in-differences estimates exploiting ASU 2018-15 indicate a short-run decline in misconduct, consistent with an initial compliance-enhancing effect. Additional analyses show that the positive association is strongest in employment and workplace safety domains, becomes more pronounced as firms accumulate AI experience, intensifies under performance pressure, resource lock-up, and safety expenditure cuts, and weakens with stronger external monitoring. Overall, our findings reveal a dark side of AI adoption: without adequate governance and human oversight, AI may increase corporate misconduct.
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