光華講壇——社會(huì)名流與企業(yè)家論壇第6633期
主 題：Do Artificial Intelligence Technologies Complement or Displace Human Accountants? Evidence from Firms' Responses to Accounting Errors（人工智能技術(shù)是補(bǔ)充還是取代公司會(huì)計(jì)師?來(lái)自公司對(duì)會(huì)計(jì)錯(cuò)誤反應(yīng)的證據(jù)）
主講人：長(zhǎng)江商學(xué)院 那恪
主持人：西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院 金智
時(shí) 間：10月9日15:00-16:30
地 點(diǎn)：誠(chéng)正樓 650室
主辦單位：新時(shí)代中國(guó)特色財(cái)務(wù)與會(huì)計(jì)理論創(chuàng)新與方法體系研究團(tuán)隊(duì) 數(shù)字經(jīng)濟(jì)重大基礎(chǔ)理論與實(shí)踐創(chuàng)新研究團(tuán)隊(duì) 會(huì)計(jì)學(xué)院 科研處
主講人簡(jiǎn)介：那恪博士現(xiàn)任長(zhǎng)江商學(xué)院會(huì)計(jì)學(xué)助理教授，其在2014年獲得美國(guó)羅切斯特大學(xué)會(huì)計(jì)學(xué)博士學(xué)位，之后任教于香港大學(xué)商學(xué)院。他于2020年加入長(zhǎng)江長(zhǎng)江商學(xué)院，講授財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)等課程。那教授主要從事高管薪酬，公司治理, 企業(yè)稅務(wù)規(guī)劃, 財(cái)務(wù)報(bào)表和審計(jì)質(zhì)量的研究，研究論文主要發(fā)表于《The Accounting Review》、《Journal of Financial Economics》、《Review of Accounting Studies》和《Management Science》等期刊。
摘要：This paper examines whether artificial intelligence (AI) complements or displaces human accountants in companies. We document that firms tend to increase their AI capacities and hiring of human accountants after the announcements of restatements due to accounting errors. The increase in AI capacity is more pronounced for firms that also hire more human accountants. These investments in AI and accounting expertise are associated with a significant decrease in the probability of future restatements. Importantly, the effect of jointly increasing both AI and accounting expertise on future restatements appears to be stronger than the sum of the effects of improving AI and accounting expertise individually, indicating potential synergies between AI and accounting expertise in improving financial reporting quality.
本文考察人工智能（AI）對(duì)公司的會(huì)計(jì)師是補(bǔ)充作用，還是會(huì)取代會(huì)計(jì)師。我們的研究表明，公司因會(huì)計(jì)錯(cuò)誤而發(fā)布財(cái)務(wù)重述聲明后，往往會(huì)增加AI方面的投入和雇傭更多的會(huì)計(jì)師。公司在雇傭更多會(huì)計(jì)師的同時(shí)，也會(huì)增加更多的人工智能投入。公司對(duì)人工智能和會(huì)計(jì)專(zhuān)業(yè)能力的投資顯著降低了未來(lái)財(cái)務(wù)重述的概率。重要的是，聯(lián)合增加人工智能和會(huì)計(jì)專(zhuān)長(zhǎng)對(duì)未來(lái)財(cái)務(wù)重述的影響比單獨(dú)同等程度地提高人工智能和會(huì)計(jì)專(zhuān)長(zhǎng)的影響更強(qiáng)，這表明人工智能和會(huì)計(jì)專(zhuān)長(zhǎng)在提高財(cái)務(wù)報(bào)告質(zhì)量方面存在潛在的協(xié)同作用。
