AI Adoption in Dealmaking Hits Governance Wall: Boards Retain Final Call

  • 62% of dealmakers say human-only decision-making is no longer defensible in 2026.
  • 73% use AI for board reporting, but only 22% trust it to make final deal recommendations.
  • Accuracy (71%), security (70%), and reliability (58%) are top AI requirements per survey of 1,000 dealmakers.
  • 23% expect AI to improve board-level decision quality by 2030, not speed.

While AI has become table stakes for deal preparation and analysis, the research reveals a fundamental governance tension: boards remain unwilling to cede final decision authority despite widespread adoption of AI tools. This creates operational inefficiencies as firms integrate AI across the deal lifecycle but maintain human oversight at critical junctures. The findings suggest a coming wave of specialized governance solutions designed to bridge this gap while maintaining compliance with evolving regulatory expectations.

Governance Dynamics
How boards will balance AI efficiency gains against accountability demands in high-stakes decisions.
Competitive Differentiation
Whether early AI adopters can sustain decision-quality advantages as the technology becomes ubiquitous.
Regulatory Scrutiny
The pace at which regulators will demand standardized auditability frameworks for AI-informed dealmaking.