Artificial Intelligence in Investment Decision-Making:Opportunities, Risks, and Human OversightIn Financial Institutions

  • Authors

    • Dr. Manoj Sangisetti Associate Professor, Department of Accounting,‎ Catholic University in Erbil, Erbil, Kurdistan
    • Dr. Avinash Bondu Associate professor, School of Business,‎ Samarkand International University of Technology, Uzbekistan
    • Dr.Omar Fikrat Fateh Tarzibash Department of Accounting, College of Economy and International Relations, ‎Catholic University in Erbil, Erbil, Iraq
    https://doi.org/10.14419/s894r354

    Received date: October 27, 2025

    Accepted date: December 8, 2025

    Published date: January 31, 2026

  • Artificial Intelligence; Investment Decision-Making; Financial Institutions; Machine Learning; ‎Predictive Analytics; Risk Management

  • Abstract

    The accelerating advancement of Artificial Intelligence (AI) is reshaping investment decision-‎making across financial institutions. This article examines the dual role of AI as both an enabler of opportunities and a source of new risks in asset management, portfolio construction, and risk evaluation. By applying techniques such as machine learning, natural language processing, ‎and predictive analytics, firms are able to extract value from extensive datasets, identify ‎emerging market signals, and execute strategies with greater precision. These capabilities promise ‎improved efficiency, competitive advantages, and potentially higher returns. However, their ‎adoption also raises pressing challenges, including algorithmic bias, vulnerabilities to ‎cyberattacks, regulatory ambiguities, and excessive reliance on automated systems. The study ‎emphasizes the need for balancing human expertise with AI-driven insights, ensuring ‎interpretability, accountability, and ethical use. Drawing on empirical studies and industry cases, ‎the paper concludes that AI is not a replacement for human judgment but a complementary tool ‎that requires strong oversight, robust governance, and evolving regulatory frameworks to unlock ‎its full potential‎.

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  • How to Cite

    Sangisetti, D. M., Bondu, D. A., & Tarzibash , D. F. F. . (2026). Artificial Intelligence in Investment Decision-Making:Opportunities, Risks, and Human OversightIn Financial Institutions. International Journal of Accounting and Economics Studies, 13(1), 595-602. https://doi.org/10.14419/s894r354