Time/时间：10月16日（周五）10:00-11:30

Venue/地点：Room 501, Jiageng Building 2/嘉庚二号楼501教室

Topic/题目： From AI Adoption to Work Transformation: Explaining Income Variation through Role Expansion

Speaker/报告人：Shumaila Naz（PhD Candidate in Accounting）

Facilitator/主持人：Prof. Yasheng Chen  (陈亚盛教授)

Content/报告内容简介：

The rapid diffusion of artificial intelligence (AI) is transforming professional work; however, its impact on individual income remains unclear. This study examines whether and how human-AI collaboration influences income changes among finance professionals by drawing on human capital theory and adaptation perspectives. Using survey data from 483 respondents, we find that AI use is positively associated with income growth; however, this effect is primarily driven by job role expansion rather than AI use alone. Specifically, professionals who expand their roles by taking on higher-value, AI-complementary responsibilities experience significantly greater income gains, whereas simple task expansion does not contribute to income changes. Furthermore, the results reveal that the benefits of AI adoption are stronger for individuals with lower levels of adaptability, openness, and risk-taking, suggesting that AI may partially substitute for certain human capabilities rather than merely amplifying existing advantages. Task complexity does not significantly moderate the relationship between AI use and income. These findings contribute to the literature by shifting the focus from AI adoption to AI-enabled role transformation as the key mechanism driving individual economic outcomes, and by introducing a substitution perspective on Human-AI interaction. The study offers important implications for organizations and policymakers seeking to maximize the economic benefits of AI adoption through job redesign and workforce adaptation.