Towards accountability for Artificial Intelligence

Principal Investigator: Maryam Firoozi, Accounting
Project Title: Towards Accountability for Artificial Intelligence
Funder: SSHRC Insight Development

Artificial intelligence (AI) is on the rise with many countries around the world investing greatly in this sector to boost their economies. Many experts caution that this rapid growth in development and application of AI in every aspect of life, without properly mitigating its risks may eventually have devastating consequences for humanity. The for-­profit sector, which is playing a huge role in the development and application of AI is mainly unregulated on AI accountability. The purpose of this study is to understand if and how firms in North America disclose information related to the development and application of AI and whether this information has any substance. The outcome of this proposed research will advance the corporate accountability literature and AI disclosure as a mechanism of AI accountability, in North America which has not been explored before.