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AI in Corporate Governance: Strengthening Oversight

AI in Corporate Governance: Strengthening Oversight
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Author(s): Mustafa Kayyali (Maaref University of Applied Sciences, Syria)
Copyright: 2026
Pages: 26
Source title: Enhancing Financial Decision-Making Through AI and Accounting Systems
Source Author(s)/Editor(s): Ionica Oncioiu (Titu Maiorescu University, Constanta, Romania)
DOI: 10.4018/979-8-3373-3626-8.ch008

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Abstract

As artificial intelligence continues to reshape the fabric of modern finance, its integration into corporate governance raises urgent questions about oversight, ethics, and decision-making authority. This chapter explores how AI technologies—particularly machine learning, predictive analytics, and intelligent auditing systems—are transforming boardroom dynamics and redefining what it means to govern responsibly. Far from being a mere tool, AI is becoming a co-decision-maker, influencing everything from financial disclosures to risk mitigation strategies. Yet, alongside these efficiencies come profound challenges: algorithmic bias, opacity, and the erosion of human accountability. Through a critical lens, this chapter investigates how corporate structures can adopt AI responsibly, embedding transparency, ethical standards, and regulatory foresight into the very architecture of governance. Ultimately, it calls for a reframing of oversight itself—not as a control mechanism alone, but as a shared moral and strategic enterprise in the age of intelligent systems.

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