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Accounting research in the age of advanced AI
时 间：2025年5月15日（Thur.）
10:00 a.m. - 11:30 a.m.
地 点：同德楼204
主 讲：Matti KELOHARJU（Aalto）
报告摘要
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. AI may reshape research methods and topics based on these advantages, making quantitative studies where neither dimension offers strong protection from AI particularly vulnerable to competition. 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.
报告人简介
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, and has in the past held visiting positions at Harvard Business School, New York University, and UCLA. 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, Review of Economics and Statistics, and Management Science, and his research has been widely cited in the international news media, including the New York Times, Bloomberg News Service, Financial Times, and Wall Street Journal. He has received numerous research awards, such as the Smith Breeden Distinguished Paper Prize of the Journal of Finance. In the 2016-20 period, he was the recipient of the prestigious Academy Professorship Grant from the Academy of Finland. He was the President of EFA in year 2021, member of its Executive Committee between 2017 and 2023, and received EFA Honorary Award for his “outstanding contribution to the association” in 2024. He remains an active member of the academic community serving in the program committees of many of the main finance conferences.
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