In an era where artificial intelligence (AI) is rapidly transforming business landscapes, its implications for corporate governance and financial integrity have become critically important yet underexplored. While much attention has been given to AI’s operational and strategic advantages, less is known about its role in shaping ethical corporate behavior and preventing financial misconduct. This keynote will address this research gap by unveiling how AI adoption can serve as a powerful tool to curb unethical financial practices and enhance financial governance within organizations. Empirical findings reveal a significant negative impact of AI technology adoption on financial misconduct, demonstrating that AI can play a vital role in fostering corporate integrity. The results are robust, persisting across various sensitivity analyses and confirming that AI reduces managerial myopia and strengthens internal control systems—key mechanisms in preventing unethical behavior. Furthermore, the analysis shows that this effect is more pronounced in firms led by technically skilled CEOs, companies within the technology sector, and those located in regions with lower levels of marketization. These findings suggest that AI has the potential to drive ethical transformation, particularly in environments where technological leadership and industry dynamics align with AI-driven governance. This keynote will provide new insights for policymakers, business leaders, and scholars on leveraging AI to promote ethical standards and stronger governance frameworks. As we navigate the future of AI in business, understanding its capacity to enhance corporate integrity will be essential for building more transparent, accountable, and resilient organizations.

Dr. Fahad Khalid is an Associate Professor in the Department of Financial Management at the School of Business, Guilin University of Electronic Technology, China. He was awarded the prestigious Chinese Government Scholarship to pursue his Ph.D. at the University of International Business and Economics, Beijing, China. Additionally, he holds a Ph.D. certification from the Netherlands, achieved through an external Ph.D. program. His primary research interests lie in digital transformation, sustainability, and corporate governance, with a particular emphasis on the Chinese corporate environment. Dr. Khalid’s scholarly contributions have been recognized through different awards, including the ‘Best Paper’ award at the 2nd International Research Conference on Financial Economics and Humanities, held at Superior University, Lahore, Pakistan. He has an outstanding track record of publications in renowned academic journals, such as Business Strategy and the Environment, Corporate Social Responsibility and Environmental Management, Finance Research Letters, and China Finance Review International, among others. His research is known for its depth and rigor, contributing valuable insights to the fields of financial management and corporate governance. With a strong academic background and a commitment to advancing research in his field, Dr. Fahad Khalid continues to make significant contributions to the literature on digital transformation and sustainability in the context of Chinese firms.