报告人：生沛澍助理教授

时间：2026年4月24日 14：00-15：30

地点：bw必威西汉姆联东校区财科馆318会议室

主持人：贺超副教授

讲座题目：

Algorithmic Advice, Directional Goals, and Financial Managers’ Decision-Making

讲座摘要：

In this study, we experimentally investigate how financial managers make earnings forecasts based on algorithmic advice versus human advice under different directional goals. Across two experiments, we find that managers are less likely to follow algorithmic advice relative to human advice when their goal is to forecast optimistically, but not when their goal is to forecast pessimistically. This is because the optimistic goal entails a stronger need for justification than the pessimistic goal, and the ambiguity inherent in algorithmic advice allows managers to justify their biased forecasts by underweighting algorithmic advice relative to similar human advice. Our study enriches the cross-disciplinary conversation of algorithm aversion by showing that algorithm aversion is stronger when the decision setting involves a greater need for justification. Our findings carry implications for not only businesses but also other decision contexts where both algorithm-powered technologies and directional goals play a role.

报告人简介：

生沛澍，2023年毕业于新加坡南洋理工大学betway西汉姆联，获会计学博士学位，现为上海财经大学会计学院助理教授。生老师主要研究领域为会计中的判断与决策、审计师与客户互动关系、新技术在财务报告中的应用等。目前担任Accounting, Organizations and Society等期刊匿名审稿人。