现代产业经济学系列讲座第281期

时间：2025年5月13日（周二）15:30-17:00

地点： 复旦管院思源楼326室

题目： Accounting research in the age of advanced AI

主讲人：Matti Keloharju 教授

主持人：常惠丰 副研究员

摘要：Recent developments in artificial intelligence raise fundamental questions about the future of academic accounting research. Using insights from institutional theory, existing institutional structures, and interviews with senior editors and PhD program chairs, we examine how AI advancements may transform accounting research and its supporting institutions. Our analysis highlights four key findings. First, we identify two dimensions where humans can maintain advantages over AI: higher-order reasoning skills and control over data access. Second, AI may challenge traditional publishing processes, as lengthy review times risk making research obsolete in a rapidly evolving field. Third, AI may transform doctoral education by emphasizing selection and training of students along the two dimensions where humans can maintain advantages over AI. Fourth and last, these changes may be shaped by broader institutional forces, such as major publishers whose standardized platforms and policies may not optimally serve accounting research needs. While our analysis assumes gradual AI progress allowing time for adaptation, we also consider scenarios of faster AI advancement that could create more dramatic disruption. Our findings suggest that accounting research institutions appear remarkably unprepared for these changes.

嘉宾简介：Matti Keloharju is Aalto Distinguished Professor of Finance at the Aalto University School of Business. He is also Research Fellow of the CEPR, Founding Member of the European Household Finance Network, and Research Associate of the IFN. He has specialized in applying unique data sets to analyze the behavior of various economic agents, such as individual and institutional investors, corporate executives, bankers, and consumers, and the consequences of their behavior. Professor Keloharju’s work has been published in top journals such as the Journal of Finance, Journal of Financial Economics, Review of Financial Studies, and Review of Economics and Statistics. He has received numerous research awards, such as the Smith Breeden Distinguished Paper Prize of the Journal of Finance. He was the President of EFA in year 2021 and remains an active member of the academic community serving in the program committees of many of the main finance conferences.