Agentic AI and the Future of Corporate Boards

Abstract Book of the 14th International Conference on Opportunities and Challenges in Management, Economics and Accounting

Year: 2026

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Agentic AI and the Future of Corporate Boards

Angel Jimenez-Aranda, Yun Chen

ABSTRACT:

As Artificial Intelligence (AI) becomes increasingly autonomous, questions are arising about their potential role not only as decision-support tools but also as quasi board participants. This paper presents a scoping review of the emerging literature on the use of AI, especially agentic AI, in corporate boards of directors, covering work published from 2022 onwards. Drawing on peer-reviewed research and grey literature (including policy reports, legal analysis, and professional guidance), the review synthesises how agentic AI is currently conceptualised in governance contexts. It examines how researchers and practitioners understand the role of agentic AI at board level, including advisory agents, voting or “shadow” directors, and multi agent “AI boards” that deliberate collectively on strategic issues. The paper examines the main debates around fiduciary duties, liability, accountability, and corporate personhood when non human agents participate in or shape board decisions, alongside concerns related to bias, transparency, and explainability. Despite growing interest, the review finds that much of the discourse remains conceptual, with limited empirical evidence on real-world implementation. By systematically mapping established knowledge, emerging themes, and critical gaps, the paper develops an interdisciplinary research agenda for understanding the implications of agentic AI in the boardroom for governance, regulation, and practice.

Keywords: Agentic AI; Board of Directors; Corporate Governance; AI Ethics; Decision-Making