Professor Miao Liu’s research lies at the intersection of accounting and AI. He studies how firms and markets produce and process information with a particular focus on how machine learning and large language models can uncover new insights in financial disclosure, capital markets, and corporate transparency. His recent research projects include human-AI collaboration in corporate valuation and deploying autonomous AI research agents for hypothesis discovery inside a human-designed research laboratory.
He teaches a self-designed course, "AI Applications in Business: Insights from Corporate Data," for undergraduate and MBA students at Boston College. The course moves from corporate valuation to supervised machine learning and then to large language models and transformer architectures applied to financial filings, earnings calls, and other corporate text data. It emphasizes that business domain knowledge remains essential in the AI era and helps students develop critical thinking by learning to use LLMs as a co-pilot rather than a substitute for judgment.
