在人工智慧普及的當代，其於公司治理領域之應用亦逐步深化。隨著人工智慧逐步滲透企業決策場域，其關鍵性日益提升；然而，在帶來破解團體迷思、避免利害衝突等多項優勢之際，其應用亦引發決策不透明、具歧視性偏見等隱憂。
為了因應人工智慧所帶來的挑戰，各國近年來積極推出法規或指引以對此進行規範、控管風險。本論文透過研究歐盟、美國、香港等地針對人工智慧的法規，發現目前僅有歐盟推出「人工智慧法」的硬性規範，美國、香港目前尚無建構專門之人工智慧法律。在此情況下，於歐盟執行業務企業提供或使用高風險人工智慧系統時，尤應注意資料保存、風險評估等合規義務，以落實法令遵循。在公司內部治理層面，企業亦宜儘速在董事會層級會議上納入人工智慧議題之討論、指派專業專責人員管理人工智慧之應用事宜。
與此同時，考量傳統公司治理體系中董事及經營階層之角色係由自然人或法人擔任，人工智慧之介入是否動搖既有架構，誠屬值得關注之議題。本論文亦從美國、英國等地的公司治理規範，以及美國公司治理領域的經典判決Smith v. Van Gorkom案及Marchand v. Barnhill案出發，探討人工智慧在進入公司治理領域後是否會對經營者之身份和義務造成影響。研究發現，儘管現行法下人工智慧尚難取得董事地位；然隨著其對決策過程之實質影響已不可忽視，董事自應加強自身對於人工智慧技術的專業知識，並透過創建專責委員會、指定部門主管等公司治理安排，以確保其受任人義務之履行。
最後，本文回歸我國法制，檢視現行人工智慧相關規範後發現，我國「人工智慧基本法」尚有諸多細節有待進一步釐清。在相關配套措施尚未完備之前，企業可參考如「金融業運用人工智慧（AI）指引」等規範，預先建構內部法令遵循措施與治理架構，以因應未來更趨細緻化之監管要求。

In the contemporary era of widespread artificial intelligence (AI), its application in the field of corporate governance has also gradually deepened. As AI increasingly permeates corporate decision-making processes, its importance continues to grow. However, while it brings numerous advantages—such as mitigating groupthink and avoiding conflicts of interest— its application also raises concerns, including the opacity of decision-making and the presence of discriminatory biases.
To address the challenges posed by AI, countries in recent years have actively introduced laws and regulations to govern its use and manage associated risks. This thesis examines the regulatory frameworks on AI in the European Union, the United States, and Hong Kong, and and finds that, at present, only the European Union has enacted a binding “AI Act,” while the United States and Hong Kong have not yet established dedicated AI legislation. Under such circumstances, enterprises operating within the EU, when providing or using high-risk AI systems, should pay particular attention to compliance obligations such as data retention and risk assessment in order to ensure legal compliance. At the level of internal corporate governance, enterprises should also, as soon as possible, incorporate AI-related issues into board-level discussions and designate specialized personnel responsible for managing AI applications.
At the same time, considering that in traditional corporate governance systems the roles of directors and management are assumed by natural or legal persons, whether the introduction of AI raises may unsettle the existing structure is a matter worthy of attention. Accordingly, this thesis also draws on corporate governance regulations in the United States and the United Kingdom, as well as leading U.S. cases such as Smith v. Van Gorkom and Marchand v. Barnhill, to explore whether the integration of AI into corporate governance affects the identity and duties of corporate managers. The study finds that, although under current law AI is unlikely to attain the status of a director, its substantive influence on decision-making can no longer be ignored. Directors should therefore strengthen their professional knowledge of AI technologies and, through corporate governance arrangements—such as establishing dedicated committees or appointing responsible departmental heads—ensure the proper fulfillment of their fiduciary duties.
Finally, this thesis turns to Taiwan’s legal framework. Upon reviewing the current AI-related regulations, it finds that Taiwan’s “Artificial Intelligence Basic Act” still contains many aspects that require further clarification. Before supporting measures are fully developed, enterprises may refer to existing guidelines—such as the “Guidelines for the Use of Artificial Intelligence (AI) in the Financial Industry”—to proactively establish internal compliance measures and governance structures, so as to respond to increasingly sophisticated regulatory requirements in the future.

一、中文資料
（一）書籍
劉連煜，現代公司法，增訂十五版，2020年。
魏季宏、張維平、柯清邁，AI資通科技應用，新學林，2022年。
 
（二）專書論文
曾宛如、林國彬，管理者之義務及責任，收於：方嘉麟主編，變動中的公司法制：17堂案例學會公司法，二版，頁203-240，2019年。
 
（三）期刊論文
李智強，迎接AI治理新時代 解析人工智慧基本法，清流雙月刊，62期，頁25-31，2026年。
杰倫智能，利用AI實現判斷標準化，智動化雜誌，97期，頁7-9，2023年。
林仁光，公司治理之理論與實踐－經營者支配或股東支配之衝突與調整，國立臺灣大學法學論叢，33卷3期，頁201-279，2004年。
林抒真，我國公司治理之展望-公司治理藍圖，證券暨期貨月刊，32卷3期，頁5-14，2019年。
林國彬，董事忠誠義務與司法審查標準之研究－以美國德拉瓦州公司法為主要範圍，政大法學評論，100期，頁135-214，2007年。
林輝煌，我國人工智慧基本法之制度性侷限與法治落實之道──從刑事程序、行政法與憲法審查觀點出發，最高檢察署月刊，41期，頁3-10，2026年。
張心悌，董事注意義務，公司治理重要判決摘要選粹，頁2-31，2019年。
張禎庭，AI輔助企業管理──AI決策之法律責任探討，財產法暨經濟法，74期，頁85-115，2018年。
陳盈如，AI 時代的董事會責任，台大財經法學論叢，8卷1期，頁335-370，2026年。
曾宛如，影子董事與關係企業——多數股東權行使界限之另一面向，政大法學評論，第132期，頁1-70，2013年。
劉連煜，董事責任與經營判斷法則的運用——從我國司法判決看經營判斷法則的發展，財金法學研究，3卷1期，頁1-34，2020年。
鄭明德，美國公司治理經驗的教學及應用思考：以《哈佛商業評論精選 公司治理》為中心，科技整合月刊，10卷6期，頁17-24，2025年。
謝依紋，公司治理再進化「公司治理3.0－永續發展藍圖」，證券服務，679期，頁14-22，2019年。
蘇怡慈、翁小川，論董事注意義務之標準建構，國立中正大學法學集刊，頁1-41，2023年。
 
（四）官方文件與機構報告
「公司治理 3.0-永續發展藍圖」重要措施及成效，金融監督管理委員會，https://w ww.fsc.gov.tw/userfiles/file/112%E5%B9%B4%E5%BA%A6-%E5%85%AC% E5%8F%B8%E6%B2%BB%E7%90%863_0-%E6%B0%B8%E7%BA%8C%E7 %99%BC%E5%B1%95%E8%97%8D%E5%9C%96%E9%87%8D%E8%A6%81%E6%8E%AA%E6%96%BD%E8%88%87%E6%88%90%E6%95%88.pdf（最後瀏覽日：2025/12/11）。
「金融業運用人工智慧(AI)指引」草案，金融監督管理委員會，https://www.fsc. gov.tw/uploaddowndoc?file=news/202312281513450.pdf&filedisplay=%E6%96%B0%E8%81%9E%E7%A8%BF%E9%99%84%E4%BB%B61-%E9%87%91 %E8%9E%8D%E6%A5%AD%E9%81%8B%E7%94%A8AI%E6%8C%87%E5%BC%95%E8%8D%89%E6%A1%88.pdf&flag=doc（最後瀏覽日：2024/05/05）。
人工智能（AI）：個人資料保障模範框架，香港個人資料隱私專員公署，2025年4月，https://www.pcpd.org.hk/tc_chi/resources_centre/publications/files/ai_prote ction_framework.pdf（最後瀏覽日：2026/02/13）。
人工智能道德框架2.0，中華人民共和國香港特別行政區政府數字政策辦公室，2025年12月，https://www.digitalpolicy.gov.hk/tc/our_work/data_governance/p olicies_standards/ethical_ai_framework/doc/Ethical_AI_Framework_tc.pdf（最後瀏覽日：2026/02/13）。
公司治理 3.0-永續發展藍圖，金融監督管理委員會，2024年2月22日，https://www.fsc.gov.tw/fckdowndoc?file=/%E5%85%AC%E5%8F%B8%E6%B2%BB%E7%90%863_0-%E6%B0%B8%E7%BA%8C%E7%99%BC%E5%B 1%95%E8%97 %8D%E5%9C%96.pdf&flag=doc（最後瀏覽日：2026/02/09）。
立法會十一題：推進製造業智能化，中華人民共和國香港特別行政區政府創新科技及工業局，2026年3月25日，https://www.itib.gov.hk/zh-hk/legislative _council_business/questions/2026/pr_20 260325b.html（最後瀏覽日：2026/06/10）。
行政院及所屬機關（構）使用生成式AI參考指引，國家級科學技術委員會，https://www.nstc.gov.tw/folksonomy/list/c79bf57b-dc94-4aff-8d14-3262b5559c fc?l=ch（最後瀏覽日：2026/02/09）。
林國彬等，國際公司治理發展趨勢，台灣證券交易所，2016年。
金融業運用人工智慧(AI)之核心原則與相關推動政策草案，https://www.ey.gov. tw/File/C2EA27D97BDC7A7D?A=C（最後瀏覽日：2026/02/09）。
金融業運用人工智慧(AI)指引，金融監督管理委員會，https://www.fs c.gov.tw/uploaddowndoc?file=news/202406201527520.pdf&filedisplay=%E9%99%84%E4%BB%B6_%E9%87%91%E8%9E%8D%E6%A5%AD%E9%81%8B%E7%94%A8AI%E6%8C%87%E5%BC%95.pdf&flag=doc（最後瀏覽日：2026/03/27）。
致持牌法團的通函 - 生成式AI語言模型的使用，證監會，2024年11月12日，https://apps.sfc.hk/edistributionWeb/gateway/TC/circular/intermediaries/supervision/doc?refNo=24EC55（最後瀏覽日：2026/02/13）。
香港生成式人工智能技術及應用指引，中華人民共和國香港特別行政區政府數字政策辦公室，2025年12月，https://www.digitalpolicy.gov.hk/tc/our_work/data_ governance/policies_standards/ethical_ai_framework/doc/HK_Generative_AI_Technical_and_Application_Guideline_tc.pdf（最後瀏覽日：2026/02/13）。
院總第1021號 委員提案第23371號，立法院關係文書，2019年，https://ppg.ly.gov.t w/ppg/download/agenda1/02/pdf/09/07/14/LCEWA01_090714_00037.pdf（最後瀏覽日：2026/02/09）。
院總第1021號 委員提案第24935號，立法院關係文書，2020年，https://ppg.ly.gov.t w/ppg/SittingRelatedDocumentReportMatter/download/agenda1/02/pdf/10/02/01/LCEWA01_100201_00025.pdf（最後瀏覽日：2026/02/09）。
院總第1021號 委員提案第28966號，立法院關係文書，2022年，https://ppg.ly.g ov.tw/ppg/SittingRelatedDocumentReportMatter/download/agenda1/02/pdf/10/06/02/LCEWA01_100602_00064.pdf（最後瀏覽日：2026/02/09）。
院總第20號 委員提案第11002784號，立法院關係文書，2024年，https://lis.ly.go v.tw/lygazettec/mtcdoc?PD110109:LCEWA01_110109_00007（最後瀏覽日：2026/02/09）。
院總第20號 委員提案第11003774號，立法院關係文書，2024年，https://lis. ly.gov.tw/lygazettec/mtcdoc?PD110111:LCEWA01_110111_00119（最後瀏覽日：2026/02/09）。
國家科學及技術委員會公告：預告制定「人工智慧基本法」草案，公共政策網路參與平台，https://join.gov.tw/policies/detail/4c714d85-ab9f-4b17-8335-f13b311 48dc4（最後瀏覽日：2026/03/27）。
陳育靖，AI醫療倫理規範相關法制研析，立法院全球資訊網，2025年6月4日，https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=46869&pid=250951（最後瀏覽日：2026/03/27）。
華總一義字第11500001671號令。
開發及使用人工智能道德標準指引，香港個人資料隱私專員公署，2021年8月，https://www.pcpd.org.hk/tc_chi/resources_centre/publications/files/guidance_ethical_c.pdf（最後瀏覽日：2026/02/13）。
新版公司治理藍圖(2018~2020)，金融監督管理委員會，2020年1月3日，https://cgc.twse.com.tw/img/%E6%96%B0%E7%89%88%E5%85%AC%E5%8F%B8%E6%B2%BB%E7%90%86%E8%97%8D%E5%9C%96(2018-2020).pdf（最後瀏覽日：2026/03/26）。
董事責任指引，公司註冊處，2014年3月，https://www.cr.gov.hk/sc/companies _ordinance/docs/Guide_DirDuties-c.pdf（最後瀏覽日：2026/04/08）。
僱員使用生成式AI的指引清單，香港個人資料隱私專員公署，2025年3月，http s://www.pcpd.org.hk/tc_chi/resources_centre/publications/files/guidelines_ai_employees.pdf（最後瀏覽日：2026/02/13）。
臺灣AI行動計畫2.0（2023-2026年），行政院，2023年，https://digi.nstc.gov.tw/Fil e/7C71629D702 E2D89（最後瀏覽日：2026/02/08）。
臺灣證券交易所股份有限公司109/06/03臺證治理字第1090009468號公告。
 
（五）網路資料
2013 強化我國公司治理藍圖，金融監督管理委員會，https://cgc.twse.com.tw/img/ 2013%E5%B9%B4%E5%BC%B7%E5%8C%96%E6%88%91%E5%9C%8B%E5%85%AC%E5%8F%B8%E6%B2%BB%E7%90%86%E8%97%8D%E5%9C%96.pdf（最後瀏覽日：2024/05/05）。
87 年起臺灣公司治理大事紀，公司治理中心，https://cgc.twse.com.tw/img/87%E8 %B5%B7%E5%85%AC%E5%8F%B8%E6%B2%BB%E7%90%86%E5%A4%A7%E4%BA%8B%E8%A8%98.pdf（最後瀏覽日：2025/05/03）。
AI 風險分類框架，數位發展部，2026年5月28日，https://moda.gov.tw/major-policies/ai/governance/19244#AC（最後瀏覽日：2026/06/09）。
AI營運管理即時問答服務，遠見領導影響力學院，https://cwgvrag.vi vidoo.com.tw/landing（最後瀏覽日：2026/04/11）。
Bamdad Shams，商業法領域的人工智能：從香港角度探討歐亞地區的知識產權與監管合規，香港律師會，2025年10月，https://www.hk-lawyer.org/tc/con tent/%E5%95%86%E6%A5%AD%E6%B3%95%E9%A0%98%E5%9F%9F%E7%9A%84%E4%BA%BA%E5%B7%A5%E6%99%BA%E8%83%BD%EF%BC%9A%E5%BE%9E%E9%A6%99%E6%B8%AF%E8%A7%92%E5%BA%A6%E6%8E%A2%E8%A8%8E%E6%AD%90%E4%BA%9E%E5%9C%B0%E5%8D%80%E7%9A%84%E7%9F%A5%E8%AD%98%E7%94%A2%E6%AC%8A%E8%88%87%E7%9B%A3%E7%AE%A1%E5%90%88%E8%A6%8F（最後瀏覽日：2026/02/13）。
Meaghan Tobin & Xinyun Wu，既要發展又要「聽話」：中國人工智慧企業面臨的兩項重任，紐約時報中文網，2026年2月3日，https://cn.nytimes.co m/business/20260203/china-ai-regulations/zh-hant/（最後瀏覽日：2026/6/10）。
什麼是公司治理，社團法人中華公司治理協會網站，https://www.cga.org.tw/f_1_01 _company_govern.aspx（最後瀏覽日：2025/12/17）。
王宏仁，數發部揭露AI風險分類框架草案最新進展，採分類而非分級管理設計，涵蓋三大類18小類AI風險，iThome，2026年4月30日，https://www.ithome.com.tw/news/175467（最後瀏覽日：2026/06/09）。
王承中，關注AI產業發展 藍委推動人工智慧基本法，中央通訊社，2024年3月19日，https://www.cna.com.tw/news/aipl/202403190290.aspx（最後瀏覽日：2026/02/09）。
台灣人工智慧行動網，演算法治理的透明度難題，2021年9月30日，https://ai.iias.sini ca.edu.tw/transparency-of-algo-governance-minutes/（最後瀏覽日：2026/04/19）。
台灣新創趨勢調查與展望報告，KPMG，2024年，https://assets.kpmg.com/content /dam/kpmg/tw/pdf/2024/02/kpmg-taiwan-startups-trends-outlook.pdf.
冼漢廸，【紫荊專稿】香港在AI時代如何走得更穩更遠，紫荊，2026年5月31日，https://bau.com.hk/web/article/1510593317742899200/web/content_15105 93317742899200.html（最後瀏覽日：2026/06/10）。
周駿呈，AI Agent如何重塑顧問服務：顧問服務平台化的三大技術發展趨勢，經濟部產業技術司，2026年5月6日，https://www.moea.gov.tw/MNS/doit/indus trytech/IndustryTech.aspx?menu_id=13545&it_id=642（最後瀏覽日：2026/06/09）。
林欣漢，憂台灣成AI「科技貧戶」 藍委推「人工智慧基本法」，自由時報，2024年3月19日，https://video.ltn.com.tw/article/upVYoXqhuPg/PLI7xntdRxhw3f 4pUhXV0L2ve5j1Ztthf_（最後瀏覽日：2026/02/09）。
林彥呈，美國大企業都向它看齊！ 這個小州的公司法有何特別之處？，中華公司治理協會，2019年10月1日，https://www.cga.org.tw/main/f_2_02_news_pro fessional_opinion.aspx?news_a id=2931（最後瀏覽日：2026/06/09）。
徐子苓，「人工智慧基本法」草案初稿出爐 盼數位部為主管機關，自由時報，2023年3月25日，https://ec.ltn.com.tw/article/breakingnews/4251156（最後瀏覽日：2026/02/09）。
健全董事會之功能，發揮獨立董事及審計委員會之效益，工商時報，2006年2月21日，https://webline.sfi.org.tw/download/lib_ftp/%E8%AD%89%E4%BA%A4 %E6%B3%95%E5%AE%A3%E5%B0%8E-%E5%B7%A5%E5%95%86%E5% BA%A7%E8%AB%87/2%E5%81%A5%E5%85%A8%E8%91%A3%E4%BA%8B%E6%9C%83%E5%8A%9F%E8%83%BD%E7%99%BC%E6%8F%AE%E7%8D%A8%E7%AB%8B%E8%91%A3%E4%BA%8B%E5%8F%8A%E5%AF%A9%E8%A8%88%E5%A7%94%E5%93%A1%E6%9C%83%E6%95%88%E7%9B%8A.pdf＝（最後瀏覽日：2025/05/03）。
常思穎，中國AI公司加速「出海」，為什麼香港成了關鍵一站？，BBC，2026年2月7日，https://www.bbc.com/zhongwen/articles/cj4l0ql04jko/trad（最後瀏覽日：2026/06/10）。
您的 OpenClaw為您準備就緒，MyClaw，https://myclaw.ai/zh-TW?utm_source =ggzhuan&utm_source=google&utm_medium=search&utm_term=openclaw&intent=xxx&gad_source=1&gad_campaignid=23658677487&gbraid=0AAAABCxkYQMSSfCunzcVlSRpYn3EJMsqJ&gclid=Cj0KCQjwv-LOBhCdARIsAM5hd KdcVlcUUD7wsq8CkwY6PQ09qCBPVxtBOWJmbIjh-woe0VKHQisyq5oaAr2 IEALw_wcB（最後瀏覽日：2026/04/11）。
教育部國語辭典簡編本，2021年，https://dict.concised.moe.edu.tw/dictView.jsp?ID =29537（最後瀏覽日：2024/05/05）。
楊貴智，法律白話文運動 – 為何我們看不懂判決（上）｜，法律白話文運動，2017年2月5日，https://plainlaw.me/posts/plain-law-movement（最後瀏覽日：2025/05/03）。
溫怡玲，美國做AI軟體、歐洲管法規、台灣拚硬體，數發部長親自解析AI基本法，Meet創業小聚，2026年3月17日，https://meet.bnext.com.tw/articles/ view/53104?（最後瀏覽日：2026/04/19）。
葉銀華，機器人會進入公司董事會？，聯合報，2020年6月19日，https://paper.udn. com/udnpaper/PID0030/354130/web/（最後瀏覽日：2026/01/14）。
葛安德，AI与董事义务，China Business Law Jornal，2023年6月8日，https://law.asia/zh-hans/directors-duties-ai/（最後瀏覽日：2026/04/08）。
廖珮君，金管會推動金融科技 規劃三大監理方向 建立「AI 管 AI」新架構，經濟日報，2026年5月7日，https://money.udn.com/money/story/5613/9486677（最後瀏覽日：2026/06/10）。
蘇振國，香港的人工智能監管：從軟性法律過渡至具約束力監管中律師的角色，香港律師會，2025年12月，https://www.hk-lawyer.org/tc/content/%E9%A6%9 9%E6%B8%AF%E7%9A%84%E4%BA%BA%E5%B7%A5%E6%99%BA%E8%83%BD%E7%9B%A3%E7%AE%A1%EF%BC%9A%E5%BE%9E%E8%BB%9F%E6%80%A7%E6%B3%95%E5%BE%8B%E9%81%8E%E6%B8%A1%E8%87%B3%E5%85%B7%E7%B4%84%E6%9D%9F%E5%8A%9B%E7%9B%A3%E7%AE%A1%E4%B8%AD%E5%BE%8B%E5%B8%AB%E7%9A%84%E8%A7%92%E8%89%B2（最後瀏覽日：2026/02/13）。
 
二、英文文獻
（一）書籍
Financial Aspects of Corporate Governance (1992), The Committee on the Financial Aspects of Corporate Governance and Gee and Co. Ltd.
Kreutzer, Ralf T. & Marie Sirrenberg (2020), Understanding Artificial Intelligence Fundamentals, Use Cases and Methods for a Corporate AI Journey.
Sheikh, Haroon et al. (2023), Mission AI: The New System Technology.
 
（二）專書論文
França, Reinaldo Padilha et al. (2021), An Overview of Deep Learning in Big Data, Image, and Signal Processing in the Modern Digital Age, in Trends in Deep Learning Methodologies 63.
MÖSLEIN, F. (2018), Robots in the Boardroom: Artificial Intelligence and Corporate Law, in Research Handbook on the Law of Artificial Intelligence 649 (W. Barfield & U. Pagallo eds.).
Tokmakov, M.A. (2019), Corporate Governance Modernization: Legal Trends and Challenges, 71 Eurasia: Sustainable Development, Security, Cooperation 1.
 
（三）期刊論文
Altıntaş, N. Nalân (2010), Evolution of Corporate Governance in the United States of America, 2 Sosyal Bilimler Dergisi 153.
Balciogl, Yavuz Selim et al. (2025), A Turning Point in AI: Europe’s Human-Centric Approach to Technology Regulation, 23(100128) Journal of Responsible Technology 1.
Bathaee, Yavar (2018), The Artificial Intelligence Black Box and the Failure of Intent and Causation, 31(2) Harvard Journal Law & Technology 889.
Beecher-Monas, E. (2007), Marrying Diversity and Independence in the Boardroom: Just How Far Have You Come, Baby?, 86(2) Oregon Law Review 373.
Bory, Paolo et al. (2025), Strong and Weak AI Narratives: An Analytical Framework, 40(4) AI & Society 2107.
Bruner, Christopher M. (2022), Artificially Intelligent Boards and the Future of Delaware Corporate Law, 22(2) Journal of Corporate Law Study 783.
Buchetti, Bruno et al. (2025), A literature Review on Corporate Governance and ESG Research: Emerging Trends and Future Directions, 97(103759) International Review on Financial Analysis 1.
Campbell, Murray et al. (2002), Deep Blue, 134 (1-2) Artificial Intelligence 57.
Cheffins, Brian R. (2013), The History of Corporate Governance, in The Oxford Handbook Of Corporate Governance 46 (Mike Wright et al. eds.).
Cheffins, Brian R (2015), Corporate Governance Since the Managerial Capitalism Era, 89(4) Business History Review 717.
Coats, Pamela K. (1988), Why Expert Systems Fail, 17(3) Financial Management 77.
Custers, Bart et al. (2025), From Liability Gaps to Liability Overlaps: Shared Responsibilities and Fiduciary Duties in AI and Other Complex Technologies, 40 AI & Society 4035.
Davidson, Kallie (2025), Super AI The Next Frontier in Artificial Intelligence Research, 6(1) QIT Press – International Journal of Super AI Research & Development 1.
Davtyan, Tatevik (2025), The U.S. Approach to AI Regulation: Federal Laws, Policies, and Strategies Explained, 16(2) Journal of Law, Technology, & the Internet 223.
Gevarter, William B. (1984), Expert Systems: Artificial Intelligence Applied, 1(3) Telematics and Informatics 239.
Gikey, Asress Adimi et al. (2023), High-Risk Artificial Intelligence Systems under the European Union’s Artificial Intelligence Act: Systemic Flaws and Practical Challenges, SSRN 1, https://ssrn.com/abstract=4621605.
Hickman, Eleanore & Martin Petrin (2021), Trustworthy AI and Corporate Governance: The EU’s Ethics Guidelines for Trustworthy Artificial Intelligence from a Company Law Perspective, 22 European Business Organization Law Review 593 (2021).
Hinton, Geoffrey E. et al. (2006), A Fast Learning Algorithm for Deep Belief Nets, 18(7) Neural Computation 1527.
Kamalnath, Akshaya (2020), The Perennial Quest For Board Independence: Artificial Intelligence To The Rescue?, 83(1) Albany Law Review 43.
Kaya, Att. Baran Can (2022), The Role Of Artificial Intelligence In Corporate Governance, SSRN 1, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4143 846.
Khogali, Hisham O. & Samir Mekid (2023), The Blended Future of Automation and AI: Examining Some Long-Term Societal and Ethical Impact Features, 73(102232) Technology in Society 1.
LeCun, Yann et al. (2015), Deep Learning, 521 Nature 436.
Lee, Joseph & Peter Underwood (2021), AI in the boardroom: Let The Law Be in The Driving Seat, International and Comparative Corporation Law Journal 1.
Liebl, Andreas & Till Klein (2023), AI Act: Risk Classification of AI Systems from a Practical Perspective, AppliedAI Initiative 1 (2023).
Malenko, Andrey & Nadya Malenko (2019), Proxy Advisory Firms: The Economics of Selling Information to Voters, The Journal of Finance 2441.
Malgieri, Gianclaudio & Frank Pasquale (2024), Licensing High-Risk Artificial Intelligence: Toward ex ante Justification for a Disruptive Technology, 52(105899) Computer Law & Security Review1.
Matera, Pierluigi (forthcoming 2026), From Red Flags to Black Boxes: Corporate Oversight in the Age of Artificial Intelligence, 100 St. John’s Law Review.
Metzenbaum, Howard M. (1981), Legislative Approaches to Corporate Governance, 56(5) Notre Dame Law Review 926.
Mosco, Gian Domenico (2020), AI and Board Within Italian Corporate Law: Preliminary Notes, 17(3) European Corporate Law Journal 87.
Obermeyer, Ziad et al. (2019), Dissecting Racial Bias in an Algorithm Used to Manage the Health of Populations, 366(6464) Science 477.
Ouabouch, Brahim & Taoufiq Yahyaoui (2025), Artificial Intelligence and Corporate Governance: A Review of Recent Literature, 4(1) International Journal Of Strategic Management and Economic Studies 52.
Partridge, Derek (1987), The Scope and Limitations of First Generation Expert Systems, 3(1) Future Generation Computer Systems 1.
Passador, Maria Lucia (2025), The AI Act’s Silent Impact on Corporate Roles, SSRN 1, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5189809.
Phadke, Achyut & Brian Rivas Boessenecker (2024), Evolving Risk Oversight Obligations for Directors: Emerging Trends to Watch, 196 Board Leadership 6.
Philipp Hacker et al. (2020), Explainable AI Under Contract and Tort Law: Legal Incentives and Technical Challenges, 76 Information Fushion 415.
Rane, Nitin Liladhar et al. (2024), Artificial Intelligence-Driven Corporate Finance: Enhancing Efficiency and Decision-Making Through Machine Learning, Natural Language Processing, and Robotic Process Automation in Corporate Governance and Sustainability, 5(2) Studies in Economic & Business Relations 1.
Ricci, Sergio Alberto Gramitto (2020), Artificial Agents in Corporate Boardrooms, 105(3) Cornell Law Review 869.
Scherer, Maxi (2019), Artificial Intelligence and Legal Decision-Making: The Wide Open?, 36(5) Journal International Arbitration 539.
Schilke, Oliver & Martin Reimann (2025), The Transparency Dilemma: How AI Disclosure Erodes Trust, 188(104405) Organizational Behavior & Human Decision Processes 1.
Schwartz, Daniel J. (1977), Penn Central: A Case Study of Outside Director Responsibility Under the Federal Securities Laws, 45(3) UMKC Law Reviwe 394.
Shaban, Osama Samih & Arwa Omoush (2025), AI-Driven Financial Transparency and Corporate Governance: Enhancing Accounting Practices with Evidence from Jordant, 17(9) Sustainability 1.
Siebecker, Michael R. (2019), Making Corporations More Humane Through Artificial Intelligence, 45(1) The Journal of Corporate Law 95.
Silver, David et al. (2017), Mastering the Game of Go Without Human Knowledge, 550 Nature 354.
Ustahaliloğlu, Mustafa Kenan (2025), Artificial Intelligence In Corporate Governance, 7(1) Corporate Law & Governance Review 123.
Verma, Ria & Sourika Jana (2024), AI-Powered Governance: Shaping the Future Landscape of Corporate Governance, SSRN, https://papers.ssrn.com/sol3 /papers.cfm?abstract_id=5099460.
Vilone, Giulia & Luca Longo (2021), Notions of Explainability and Evaluation Approaches for Explainable Artificial Intelligence, 76 Information Fushion 89.
Yang Jingxuan (2026), How Artificial Intelligence Improves Corporate Governance: Evidence from the ERNIE Large Model, 96(109782) Financial Research Letter 1.
Zhao, Jingchen (2022), Artificial Intelligence and Corporate Decisions: Fantasy, Reality or Destiny, 71(4) Catholic University Law Review 663.
 
（四）研討會文章
Boine, Claire, Fiduciary Law to Promote Value Alignment in AI Systems (September 29, 2023).
 
（五）官方文件與機構報告
Artificial Intelligence 2025 Legislation, National Conference of State Legislatures (July 10, 2025), https://www.ncsl.org/technology-and-communicat ion/artificial-intelligence-2025-legislation.
Artificial Intelligence Act: Deal on Comprehensive Rules for Trustworthy AI, European Union (December 9, 2023, 00:04), https://www.europarl.europa.eu /news/en/press-room/20231206IPR15699/artificial-intelligence-act-deal-on-comprehensive-rules-for-trustworthy-ai.
Artificial Intelligence Risk Management Framework (AI RMF 1.0), National Institute Standards & Technology (January, 2023), https://nvlpubs.nist.gov /nistpubs/ai/NIST.AI.100-1.pdf.
Bainbridge, Stephen M. (2008), Smith V. Van Gorkom 1 (UCLA School of Law, Law-Economics Research Paper No. 08-13).
Blueprint for an AI Bill of Rights, The White House (2022), https://www.whitehouse. gov/wp-content/uploads/2022/10/Blueprint-for-an-AI-Bill-of-Rights.pdf.
Charter of Fundamental Rights of The European Union, Dec. 18, 2000, 2000 O.J. (C 364) 1.
Commission Guidelines on prohibited artificial intelligence practices established by Regulation (EU) 2024/1689 (AI Act) 126-128 (July 29, 2025).
Consolidated Version of the Treaty on European Union, Oct. 26, 2012, 2012 O.J. (C 326) 13.
Convention for the Protection of Human Rights and Fundamental Freedoms, Nov. 4, 1950, 213 U.N.T.S. 221.
Corporate Governance Issues, Including Executive Compensation Disclosure and Related SRO Rules, U.S. Security & Exchange Commission, https://www.sec.gov/spotlight/dodd-frank/corporategovernance.shtml (last visited: December 26, 2025).
Council Directive 2000/43/EC of 29 June 2000 implementing the principle of equal treatment between persons irrespective of racial or ethnic origin, 2000 O.J. (L180);.
Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation, 2000 O.J. (L303).
Council Directive 2004/113/EC of 13 December 2004 implementing the principle of equal treatment between men and women in the access to and supply of goods and services, O.J. (L373).
Council Directive 89/391/EEC of 12 June 1989 on the introduction of measures to encourage improvements in the safety and health of workers at work, 1989 O.J. (L183).
Deloitte (2024), 2024 M&A Trends Survey.
Directive (EU) 2024/2853 of the European Parliament and of the Council of 23 October 2024 on liability for defective products and repealing Council Directive 85/374/EEC, 2024 O.J. (L2024/2853).
Ensuring A National Policy Framework For Artificial Intelligence, The White House (December 11, 2025), https://www.whitehouse.gov/presidential-actions/2025/12 /eliminating-state-law-obstruction-of-national-artificial-intelligence-policy/.
Ensuring Safe, Secure, and Trustworthy AI, National Archive (2023), https://bidenwh itehouse.archives.gov/wp-content/uploads/2023/07/Ensuring-Safe-Secure-and-Trustworthy-AI.pdf.
Executive Order No. 14110, 90 Federal Register 75191 (October 30, 2023).
Executive Order No. 14179, 90(20) Federal Register 8471 (January 31, 2025).
FACT SHEET: Biden-⁠Harris Administration Secures Voluntary Commitments from Leading Artificial Intelligence Companies to Manage the Risks Posed by AI, The American Presidency Project (July 21, 2023), https://www.presidency.ucsb.ed u/documents/fact-sheet-biden-harris-administration-secures-voluntary-commitme nts-from-leading.
FACT SHEET: President Biden Issues Executive Order on Safe, Secure, and Trustworthy Artificial Intelligence, The American Presidency Project (2023), https://www.presidency.ucsb.edu/documents/fact-sheet-president-biden-issues-executive-order-safe-secure-and-trustworthy-artificial.
Guidance for Regulation of Artificial Intelligence Applications, Office Of Management And Budget 1 (2020), https://www.whitehouse.gov/wp-content/u ploads/2020/11/M-21-06.pdf.
Hertig, Gérard (2022), Use of AI by Financial Players: The Emerging Evidence 15-16 (European Corporate Governance Institute, Law Working Paper No. 623).
High-Level Expert Group on Artificial Intelligence, Ethics Guidelines for Trustworthy Artificial Intelligence (April 8, 2019).
High-Level Summary of the AI Act, EU Artificial Intelligence Act (February 27, 2024), https://artificialintelligenceact.eu/high-level-summary/.
Kratsios, Michael J. et al., Winning The Race America’s AI Action Plan, The White House 1 (July, 2025), https://www.whitehouse.gov/wp-content/uploads/2025/07/ Americas-AI-Action-Plan.pdf.
Langenbucher, Katja (2024), Ownership and Trust a Corporate Law Framework for Board Decision-Making in the Age of AI (ECGI Working Paper Series in Law, Working Paper No. 758/2024), https://www.ecgi.global/sites/default/files/work ing_papers/documents/ownershipandtrust.pdf.
Mertens, Floris (2023), The Use Of Artificial Intelligence In Corporate Decision-Making at Board Level: A Preliminary Legal Analysis (Financial Law Institution, Working Paper Series 2023-01).
Organisation for Economic Co-operation and Development (2023), G20/OECD Principles of Corporate Governance 2023.
President Biden Issues Executive Order on Safe, Secure, and Trustworthy Artificial Intelligence, The White House (2023), https://www.whitehouse.gov/briefing-room/statements-releases/2023/10/30/fact-sheet-president-biden-issues-executive-order-on-safe-secure-and-trustworthy-artificial-intelligence/.
Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation), COM (2016) 59 final (May 4, 2016).
Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC, 2016. O.J. (L119).
Regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC, 2017 O.J. (L117).
Regulation (EU) 2018/1807 of the European Parliament and of the Council of 14 November 2018 on a framework for the free flow of non-personal data in the European Union, 2018 O.J. (L303).
Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024 laying down harmonised rules on artificial intelligence and amending Regulations (EC) No 300/2008, (EU) No 167/2013, (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1139 and (EU) 2019/2144 and Directives 2014/90/EU, (EU) 2016/797 and (EU) 2020/1828 (Artificial Intelligence Act), 2024 O.J. (L 12.7) (EU).
Report on Apple Card Investigation, New York State Department of Financial Service (March 2021), https://www.dfs.ny.gov/system/files/documents/2021/0 3/rpt_202103_apple_card_investigation.pdf.
S. S1169A, 2005 Gen. Assemb., Reg. Sess. (N.Y.).
The General-Purpose AI Code of Practice, European Commission, https://digital-strategy.ec.europa.eu/en /policies/contents-code-gpai (last visited: January 29, 2026).
 
（六）判決
Cede & Co. v. Technicolor, Inc., 634 A.2d 345 (Del. Sup. Ct. 1993).
In re Caremark Intern. Inc. Derivative Litigation, 698 A.2d 959 (Del. Ch. 1996).
Marchand v. Barnhill, 212 A.3d 805 (Del. Sup. Ct. 2019).
Smith v. Van Gorkom, 488 A.2d 858 (Del. 1985).
 
（七）網路資料
Abrash, Lara et al., The Tech-Forward Boardroom: Fostering Richer Boardroom Conversations on Technology, Deloitte (July 29, 2024), https://www.deloitte.co m/us/en/insights/topics/leadership/elevating-tech-leadership-in-the-boardroom.ht ml?icid=_click.
AI-Powered Data Governance: Implementing Best Practices and Frameworks, Coherents Solution (April 16, 2025), https://www.coherentsolutions.com/ins ights/ai-powered-data-governance-implementing-best-practices-and-frameworks.
Algorithmic Bias Is Groupthink Gone Digital, NeuroLeadership (March 20, 2019), https://www.neuroleadership.com/articles/algorithmic-bias-is-groupthink-gone-digital.
Artificial Intelligence Board Observer Appointed by International Holding Board of Directors, Abu Dubai Media Office (February 27, 2024), https://www.mediao ffice.abudhabi/en/economy/artificial-intelligence-board-observer-appointed-by-international-holding-board-of-directors/.
Bernard, Edwin, AI Is Reshaping Hong Kong Boardrooms, Corporate Governance (October 28, 2025), https://www.hkiod.com/wp-content/uploads/2025/10/1.-Edwin-Bernard-AI-Is-Reshaping-the-Role-of-Corporate-Directors_compressed-1.pdf
Black, Devin, AI and Corporate Governance, SSRN (December 3. 2025), https://papers.ssrn.com/sol3/pa pers.cfm?abstract_id=5675863.
Booth, Robert, High Court Tells UK Lawyers to Stop Misuse of AI After Fake Case-Law Citations, The Guardian (June 6, 2025), https://www.theguardian.com/tech nology/2025/jun/06/high-court-tells-uk-lawyers-to-urgently-stop-misuse-of-ai-in-legal-work.
Browne, Ryan & MacKenzie Sigalos, A.I. Has a Discrimination Problem. In Banking, the Consequences Can be Severe, CNBC (June 23, 2023), https://www.cnbc.com/ 2023/06/23/ai-has-a-discrimination-problem-in-banking-that-can-be-devastating. html.
Bühler, Micha et al., Arbitrating Corporate Governance Disputes, Silicon Valley Arbitration & Mediation Center (2024), https://globalarbitrationreview.com /guide/the-guide-climate-change-and-related-disputes/first-edition/article/arbitrat ing-corporate-governance-disputes.
Burridge, Nicky, Artificial Intelligence Gets a Seat in the Boardroom: Hong Kong Venture Capitalist Sees AI Running Asian Companies Within 5 Years, NIKKI Asia, https://asia.nikkei.com/Business/Artificial-intelligence-gets-a-seat-in-the-boardroom.
Byrne, Dan, What Is the History of Corporate Governance?, Corporate Governance Institute, https://www.thecorporategovernanceinstitute.com/insights/lexicon/wh y-does-corporate-governance-matter-a-look-back-at-history/?srsltid=AfmBOoqr Rk3jX4adyF_F-T3QZL1k2Ra47Z2NDPQ-BgFk3BidwqBZQvg7 (last visited: February 9, 2026).
Caron, Charles-Henri & Lînah Bonneville, AI Liability in Light of The New 2024 PLD: Expanded Liability, Challenging Defences, and New Evidentiary Burdens, Bird & Bird (February 17, 2026), https://www.twobirds.com/en/insights/2026/france/ai-liability-in-light-of-the-new-2024-pld-expanded-liability-challenging-defences-and-new-evidentiar.
Carrillo, Pablo E. et al., Key Insights on President Trump’s New AI Executive Order and Policy & Regulatory Implications, Squire Patton Boggs 1 (February, 2025), https://www.squirepattonboggs.com/media/h2fjf22b/president_trumps_new_ai_eo.pdf.
Company Law and Corporate Governance, European Commission, https://commis sion.europa.eu/topics/business-and-industry/doing-business-eu/company-law-and-corporate-governance_en.
Coraggio, Giulio, How to Set Up an AI Committee in Your Company’s Governance Framework, GamingTechLaw (September 15, 2025), https://www.gamingtechla w.com/2025/09/how-to-set-up-an-ai-committee-in-your-companys-governance-framework/.
Corporate Governance (Overview), Financial Report Council, https://www.frc. org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-overview/ (last visited: December 29, 2025).
Corporate Governance and ESG: Integrating Ethical Leadership with Strategic Goals, EcoActive (December 2, 2024), https://ecoactivetech.com/corporate-govern ance-and-esg/.
Daniel, Lars, DeepSeek Data Leak Exposes 1 Million Sensitive Records, Forbes (February 1, 2025), https://www.forbes.com/sites/larsdaniel/2025/02/01/deepse ek-data-leak-exposes--1000000-sensitive-records/.
Dastin, Jeffrey, Insight - Amazon Scraps Secret AI Recruiting Tool That Showed Bias Against Women, Reuters (October 11, 2018), https://www.reuters.com/article/ world/insight-amazon-scraps-secret-ai-recruiting-tool-that-showed-bias-against-women-idUSKCN1MK0AG/.
Data Driver Cinelytic Engages Warner Bros. Pictures International to Utilize Their Revolutionary AI-Driven Content and Talent Valuation System, Business Wire (January 08, 2020, 04:18 PM), https://www.businesswire.com/news/home /20200108005856/en/Data-Driver-Cinelytic-Engages-Warner-Bros.-Pictures-.
Dessaints, Alexis, High-Risk AI Systems Under the EU AI Act: Full Guide to Definitions & Requirements, DPO Consulting, https://www.dpo-consulting.com/blog/high-risk-ai-systems (last visited: January 29, 2026).
DFS Issues Findings on the Apple Card and Its Underwriter Goldman Sachs Bank, NYDFS (March 23, 2021), https://www.dfs.ny.gov/reports_and_publications/pre ss_releases/pr202103231.
Ellie Zolfagharifard, Would You Take Orders from a ROBOT? An Artificial Intelligence Becomes the World’s First Company Director, Mail Online (May 19, 2014, 17:34), https://www.dailymail.co.uk/sciencetech/article-2632920/Would-orders-ROBOT-Artificial-intelligence-world-s-company-director-Japan.html.
Ethosfy, AI Governance Beyond Regulation: Why U.S. Companies Are Already Taking Action, LinkedIn (February 4, 2026), https://www.linkedin.com/pulse/ai-governa nce-beyond-regulation-why-us-companies-already-taking-0nwzf/.
EU AI Act Prohibited Practices: Compliance Tips for Professionals, Redcliffe Training (June 13, 2025), https://redcliffetraining.com/blog/ai-act-prohibited-practices.
Farley, Philipa Jane, Understanding Minimal and Limited Risk Under the EU AI Act, XpertDPO, https://xpertdpo.com/understanding-minimal-and-limited-risk-under -the-eu-ai-act/ (last visited: January 30, 2025).
Farnham, Kezia, AI Governance: What It Is, Why It Matters and How to Implement It, Diligent (Jan. 27, 2026), https://www.diligent.com/resources/blog/ai-governance.
Franklin, Matija et al., AI Agent Traps, SSRN (March 28, 2026), https://papers.ssrn.com /sol3/paper s.cfm?abstract_id=6372438.
Frequently Asked Questions, European Commission, https://ai-act-service-desk.ec.eur opa.eu/en/faq.
Gesser, Avi et al., AI Oversight Is Becoming a Board Issue, Debevoise & Plimpton (April 7, 2022), https://www.debevoisedatablog.com/2022/04/07/ai-oversight-is-becoming-a-board-issue/.
Giunta, Tara K. & Lex Suvanto, Board Oversight of AI, Harvard Law School Forum on Corporate Governance (September 17, 2024), https://corpgov.law.harva rd.edu/2024/09/17/board-oversight-of-ai/.
Gordon, Cindy, Why CyberSecurity And AI are Top Governance Risks for Board Directors and CEOs?, Forbes (September 21, 2020), https://www.forbes.com /sites/cindygordon/2020/09/21/why-cybersecurity-and-ai-are-top-governance-risks-for-board-directors-and-ceos/.
Hadley, Roy, Navigating AI Risks: A Guide for Board Members, Morris Manning & Martin, LLP (October 15, 2024), https://www.mmmlaw.com/news-resources/102jlim-navigating-ai-risks-a-guide-for-board-members/.
Haduong, Nikita et al., How Performance Pressure Influences AI-Assisted Decision Making, Arxiv (2025), https://arxiv.org/pdf/2410.16560.
Haesler, Janine & Tim Isler, Navigating the Main Impacts of Artificial Intelligence in International Arbitration: Insights from the ICC YAAF Workshop, Kluwer Arbitration Blog (March 17, 2024), https://arbitrationblog.kluwerarbitratio n.com/2024/03/17/navigating-the-main-impacts-of-artificial-intelligence-in-international-arbitration-insights-from-the-icc-yaaf-workshop/.
Haim, Amit et al., What’s in a Name? Auditing Large Language Models for Race and Gender Bias, Stanford University 1 (January 27, 2025), https://arxiv.org /pdf/2402.14875.
Hinton, Geoffrey E. et al., Improving Neural Networks by Preventing Co-Adaptation of Feature Detectors, Arxiv (July 3, 2012), https://arxiv.org/pdf/1207.0580.
Hinton, Geoffrey E., How Neural Networks Learn from Experience, Science American (September 1992), https://www.cs.toronto.edu/~hinton/absps/scia m2.pdf.
Hinton, Geoffrey E., Simulating Brain Damage, Science American (October 1993), https://www.cs.toronto.edu/~hinton/absps/sciam93.pdf.
Hong Kong Is Emerging as the World’s AI Crossroads Between East and West: PwC, South China Morning Post (December 26, 2025), https://www.scmp.com/bu siness/companies/article/3337571/hong-kong-emerging-worlds-ai-crossroads-between-east-and-west-pwc.
Hood, Chris, AI Governance and Governance of AI Are Not the Same Thing, LinkedIn (April 12, 2026), https://www.linkedin.com/pulse/ai-governance-same-thing-chris-hood-o0gnc/.
Hoque, Faisal et al., Navigating America’s AI Action Plan – a Guide for Business Leaders, IMD (October 9, 2025), https://www.imd.org/ibyimd/artificial-intelligence/navigating-americas-ai-action-plan-a-guide-for-business-leaders/.
Institute of Directors, Global Network of Director Institute, https://gndiglobal.org/member /united-kingdom/ (last visited: April 9, 2026).
Irvin, Stuart et al., AI Comes to the Board Room in a Black Box: Are the Personal Assets of Directors at Risk in AI-Related Claims?, Jolt Digest (September 15, 2023), https://jolt.law.harvard.edu/digest/ai-comes-to-the-board-room-in-a-black-box.
Khan, Hanif, Types of AI | Different Types of Artificial Intelligence Systems, Research Gate (September 2021), https://www.researchgate.net/publication/35502 1812_Types_of_AI_Different_Types_of_Artificial_Intelligence_Systems_fossgurucomtypes-of-ai-different-types -of-artificial-intelligence-systems.
Koning, Rembrand M. & Colleen Ammerman, AI Won’t Make the Call: Why Human Judgment Still Drives Innovation, Harvard Business School (September 29, 2025), https://www.hbs.edu/bigs/artificial-intelligence-human-jugment-drives-innovation.
Kosmopoulos, Chris, The Risks of AI in RPA and How to Avoid Them, blueprint (Jan. 15, 2-24), https://www.blueprintsys.com/blog/risks-of-ai-in-rpa-how-avoid-them.
Kumayama, Ken D. et al., Do’s and Don’ts of Using AI: A Director’s Guide, Harard Law School Forum on Corporate Governenace (September 14, 2025), https://corpgov.law.harvard.edu/2025/09/14/dos-and-donts-of-using-ai-a-directors-guide/.
Lucano, Stella, Corporate Liability and AI: Who’s Responsible When Machines Decide?, St. Andrews Law Review (September 24, 2025), https://www.standre wslawreview.com/post/corporate-liability-and-ai-who-s-responsible-when-machines-decide.
Magee, Ed & Jeffrey Saviano, From Code to Conscience: An Ethical Framework for Healthcare AI, Harvard University Edmond & Lily Safra Center For Ethics (November 13, 2025), https://www.ethics.harvard.edu/news/2025/11/code-consc ience-ethical-framework-healthcare-ai-0.
Major, Llantwit, From Shadow AI to Strategic Asset: Building Your AI Centre of Excellence, Mario Thomas (March 12, 2025), https://mariothomas.com/blog/bui lding-ai-centre-of-excellence/.
Major, Llantwit, Navigating the AI Regulatory Maze: A Boardroom Survival Guide, Mario Thomas (March 16, 2025), https://mariothomas.com/blog/eu-ai-act/.
Malkani, Rishi, Not Using Analytics in M&A? You May Be Falling Behind: Using AI During M&A Can Help, Deloitte, https://www.deloitte.com/ca/en/services/co nsulting-financial/services/analytics-m-and-a-ia.html (last visited: February 9, 2026).
Marcus, Lucy, Is This a Truly Robot-Proof Job?, BBC (September 5, 2015), https://ww w.bbc.com/worklife/arti cle/20150921-is-this-a-truly-robot-proof-job.
Martin, Konrad, AI Cyber Attack Statistics 2025, Tech Advisors (May 27, 2025), https://tech-adv.com/blog/ai-cyber-attack-statistics/.
McCarthy, J. et al., A Proposal For The Dartmouth Summer Research Project on Artificial Intelligence, Stanford University (August 31, 1955), https://www-formal.stanford.edu/jmc/ history/dartmouth/dartmouth.html.
McCarthy, John, What Is Artificial Intelligence?, Stanford University 1 (November 12, 2007), https://www-formal.stanford.edu/jmc/whatisai.pdf.
McKinsey Analytics, The State of AI in 2023: Generative AI’s Breakout Year (McKinsey Global Publishing, 2023) https://www.mckinsey.com/~/media/ mckinsey/business%20functions/quantumblack/our%20insights/the%20state%20of%20ai%20in%202023%20generative%20ais%20breakout%20year/the-state-of-ai-in-2023-generative-ais-breakout-year_vf.pdf.
Naveed, Humza et al., A Comprehensive Overview of Large Language Models, Arxiv (October 18, 2024), https://arxiv.org/pdf/2307.06435.
Nedlund, Evelina, Apple Card is Accused of Gender Bias. Here’s How That Can Happen, CNN Business (November 12, 2019), https://edition.cnn.com/ 2019/11/12/busines s/apple-card-gender-bias.
Ng, Andrew, Hiring Your First Chief A.I. Officer, BusinessMirror (November 20, 2016), https://businessmirror.com.ph/2016/11/20/hiring-your-first-chief-a-i-office r/.
Nowicka, Aleks, Who is Liable When AI Causes Harm or Makes a Wrong Decision?, IMD, https://imdcorporate.co.uk/dispute-resolution/who-is-liable-when-ai-causes -harm-or-makes-a-wrong-decision/.
Paoli, Nino, Deloitte Was Caught Using AI in $290,000 Report to Help the Australian Government Crack Down on Welfare After a Researcher Flagged Hallucinations, Fortune (October 7, 2025), https://fortune.com/2025/10/07/deloitte-ai-australia-government-report-hallucinations-technology-290000-refund/.
Pearson, Ryan, UPDATE: Warner Bros. to Use AI in Film Greenlighting Process, Niche Gamer (January 8, 2020), https://nichegamer.com/warner-bros-to-use-ai-in-film-greenlighting-process/.
Perlo, Jared, AI-Generated Evidence is Showing up in Court. Judges Say They’re Not Ready., NBC News (November 18 2025), https://www.nbcnews.com/tech/tech-news/ai-generated-evidence-deepfake-use-law-judges-object-rcna235976.
Qu, Xiaodong et al., A Comprehensive Review of AI Agents: Transforming Possibilities in Technology and Beyond, Arxiv (August 16, 2025), https://arxiv.org/pdf/250 8.11957.
Rawashdeh, Samir, AI’s Mysterious ‘Black box’ Problem, Explained, University of Michigan-Dearborn (March 6, 2023), https://umdearborn.edu/news/ais-mysterious-black-box-problem-explained.
Ray, Siladitya, Samsung Bans ChatGPT Among Employees After Sensitive Code Leak, Forbes (May 2, 2023), https://www.forbes.com/sites/siladityaray/2023/05/02/sa msung-bans-chatgpt-and-other-chatbots-for-employees-after-sensitive-code-leak/.
Razzetti, Gustavo, How to Prevent AI from Encouraging Groupthink and Stifling Creativity, Forbes (September 4, 2024), https://www.forbes.com/councils/forbes humanresourcescouncil/2024/09/04/how-to-prevent-ai-from-encouraging-groupt hink-and-stifling-creativity/.
Runyon, Natalie, Deepfakes on Trial: How Judges are Navigating AI Evidence Authentication, Thomson Reuters (May 8, 2025), https://www.thomsonreut ers.com/en-us/posts/ai-in-courts/deepfakes-evidence-authentication/.
S&P 500, S&P Global, https://www.spglobal.com/spdji/en/indices/equity/sp-500/#o verview.
Samek, Wojciech et al., Explainable Artificial Intelligence: Understanding, Visualizing and Interpreting Deep Learning Models 1 (August 28, 2017), https://arxi v.org/pdf/1708.08296.
Saviano, Jeffrey et al., AI Governance at a Crossroads: America’s AI Action Plan and its Impact on Businesses, Harvard University Edmond & Lily Safra Center for Ethics (November 6, 2025), https://www.ethics.harvard.edu/news/2025/11 /ai-governance-crossroads-americas-ai-action-plan-and-its-impact-businesses.
Schrage, Michael, 4 Models for Using AI to Make Decisions, Harvard Business Review (January 27, 2017), https://hbr.org/2017/01/4-models-for-using-ai-to-make-decisions.
Shields, Timothy, Why Trump’s AI Executive Order Makes Business Compliance Harder, Not Easier, Kelley Kronenberg, https://kelleykronenberg.com/blogs/why-trumps-ai-executive-order-makes-busi ness-compliance-harder-not-easier/.
Strong AI – Short Term Explanation, LTX, https://www.lxt.ai/ai-glossary/strong-ai/ (last visited: November 6, 2025).
SVAMC Guidelines on the Use of Artificial Intelligence in Arbitration, Global Arbitration Review (September 30, 2024), https://svamc.org/wp-content/up loads/SVAMC-AI-Guidelines-First-Edition.pdf.
The Diligent Team, What is the History of Corporate Governance and How Has It Changed?, Diligent (March 18, 2024), https://www.diligent.com/resources/ blog/what-is-the-history-of-corporate-governance-and-how-has-it-changed.
The Perils of Groupthink in the Boardroom, Leading Governance, https://www.lea dinggovernance.com/blog/groupthink-in-the-boardroom/ (last visited: February 9, 2026).
Thormundsson, Bergur, Global Spending on AI 2023, by Industry, Statista (November 19, 2025), https://www.statista.com/statistics/1446052/worldwide-spending-on-ai-by-industry/.
Tonello, Matteo, Corporate Governance Issues, Regulatory Shifts in ESG: What Comes Next for Companies?, Harvard Law School Forum on Corporate Governance (April 12, 2025), https://corpgov.law.harvard.edu/2025/04/12/ regulatory-shifts-in-esg-what-comes-next-for-companies/.
Transforming the M&A Process: The Current and Future Role of Artificial Intelligence, Institute for Mergers, Acquisitions and Alliances (September 18, 2023), https://imaa-institute.org/blog/the-future-role-of-artificial-intelligence-in-mergers-and-acquisitions/.
Understanding the Different Types of Artificial Intelligence, IBM, https://www.ibm. com/think/topics/artificial-intelligence-types (last visited: November 6, 2025).
US AI Regulation: What are the Key Challenges?, T3 (June 2, 2025), https://t3-consultants.com/us-ai-regulation-what-are-the-key-challenges/.
What Is Generative AI?, Mckinsey & Company (April 2, 2024), https://www.mckin sey.com/featured-insights/mckinsey-explainers/what-is-generative-ai.
Wile, Rob, A Venture Capital Firm Just Named An Algorithm To Its Board of Directors — Here’s What It Actually Does, Business Insider (May 13, 2014, 11:19 PM), https://www.businessinsider.com/vital-named-to-board-2014-5?international=tru e&r=US&IR=T.
Wiltz, Chris, The Apple Card Is the Most High-Profile Case of AI Bias Yet, DesignNews (November 13, 2019), https://www.designnews.com/artificial-intelligence/the-apple-card-is-the-most-high-profile-case-of-ai-bias-yet.
World’s Best Go Player Flummoxed by Google’s ‘Godlike’ AlphaGo AI, The Guardian (May 23, 2017), https://www.theguardian.com/technology/2017/may/23/alphago-google-ai-beats-ke-jie-china-go.
Zadeh, Sam, Better, Faster, Stronger: Revamping the M&A Due Diligence Process with Artificial Intelligence Platforms, Deal Law Wire (March 27, 2018), https://www. mondaq.com/canada/maprivate-equity/686978/better-faster-stronger-revamping-the-ma-due-diligence-process-with-artificial-intelligence-platforms.