FRC research on the real-world adoption and impact of AI technologies in corporate reporting across UK Public Interest Entities
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The Financial Reporting Council (FRC) has commissioned Lancaster University to conduct independent research into the real-world adoption and impact of AI technologies in corporate reporting across UK Public Interest Entities (PIEs). This research will contribute to the FRC’s evidence base, informing its regulatory practice and policy.
The research team, comprising Prof. Steven Young, Dr Mahmoud Gad, Dr Dasha Smirnow, Prof. Ken Lee, and Dr Yasmine Chahed, brings extensive experience in public and private sector research collaborations, as well as expertise in corporate reporting, corporate governance, and the application of AI technologies. The project is supported by relevant professional bodies, including the Association of Chartered Certified Accountants (ACCA), the Institute of Chartered Accountants in England and Wales (ICAEW), the Institute of Chartered Accountants of Scotland (ICAS), and the Investor Relations Society (IR Society). These project partners are helping the research team by facilitating access to participants and sharing sector expertise.
To capture the real-life experience of UK PIEs, the research team will conduct in-depth interviews with relevant teams and individuals who are involved in the oversight and day-to-day production of annual reports and accounts, sustainability reporting, and other investor communication. These will be followed by an online survey to establish the current baseline across a representative sample of UK PIEs.
Notice
Any information that could identify individual participants or their organisations will remain confidential to the Lancaster team and will be fully anonymised in all reporting to the FRC.
The research team invites expressions of interest from individuals and teams within UK PIEs who would like to participate, whether through being interviewed, completing the survey questionnaire, or both. The research team is particularly interested in hearing from companies at all levels of maturity in AITECH adoption and from individuals and teams at different levels of the organisational hierarchy to understand how the tech is being used on a day-to-day basis and in a very practical sense.
Expression of interest
To express an interest in participating, please complete this short online form.
Interviews will be carried out in October, November, and December 2025. The questionnaire survey will be launched in the second half of November.
If you have any questions about this project, in the first instance please contact the research team at:
If, for any reason, you would like to contact the FRC about the project please email us at: