The Impact of Artificial Intelligence Technology on Corporate Governance Transparency: A Systematic Literature Review

DOI

10.2991/978-94-6239-709-5_128How to use a DOI?

Keywords

Artificial Intelligence; Corporate Governance; Transparency; Employee Performance; Systematic Literature Review

Abstract

This study systematically synthesizes the academy literature to assess the influence of (AI) on corporate governance transparency. The primary objective is to identify domains where AI enhances management visibility and domains where it creates oversight limitations. Furthermore, this study aims to develop a conceptual framework to map ethical and practical dilemmas in the use of AI to support good governance principles. The literature selection process involved initially identifying 85 articles, which where then narrowed down to 21 relevant articles for analysis. AI shows great potential to enhance transparency through improvements in the quality of environmental information disclosure (EID) and ESG performance, as well as enhancing investment efficiency and data driven decision making through reduced information asymmetry. AI has also been shown to reduce corporate fraud and strengthen internal oversight. However, significant challenges arise from the lack of transparency and explainability of AI decision making processes, the absence of a standardized AI reporting framework, and the risk of algorithmic bias and potential abuse for tax avoidance. Therefore, a comprehensive conseptual framework is needed to promote transparency, accountability, fairness, and robust oversight in AI implementation to achieve ethical and effective corporate governance.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ika Putriani
AU  - Wahda Wahda
PY  - 2026
DA  - 2026/06/20
TI  - The Impact of Artificial Intelligence Technology on Corporate Governance Transparency: A Systematic Literature Review
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1830
EP  - 1847
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_128
DO  - 10.2991/978-94-6239-709-5_128
ID  - Putriani2026
ER  -