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AI’s Role in Big Four and Corporate Finance

Artificial intelligence is rapidly becoming a central priority for finance teams, with over half of CFOs identifying AI adoption as a key focus for 2026. Companies are moving beyond simple automation and implementing more advanced “agentic AI” systems that can assist with forecasting, decision-making, and financial analysis. Big Four firms are playing a major role in helping organizations integrate these tools into their finance functions.

This shift is transforming traditional workflows, reducing manual tasks, and increasing the importance of data-driven insights. As a result, the role of accountants and finance professionals is evolving toward more strategic and analytical work. The finance function is no longer just reporting numbers, it’s helping drive business decisions.

Why it matters: AI is reshaping the skillset required in finance and accounting, making technical and analytical capabilities more valuable than ever.

Investment Banking Rebound Gains Momentum

Investment banking activity is continuing its rebound into early 2026, with major banks projecting strong growth in both dealmaking and trading revenue. Bank of America expects investment banking fees to rise around 10% in Q1, alongside increased net interest income driven by higher rates and market activity. Volatility in equity and debt markets has created more opportunities for advisory, underwriting, and trading desks.

After a slower 2022–2023 period, the deal pipeline, especially in M&A and IPOs, is strengthening again. Firms are entering the year with renewed confidence as corporate clients return to capital markets. Overall, this signals a more active and competitive environment across Wall Street.

Student Takeaway: Now is the time to sharpen technical skills (valuation, financial modeling) and start networking early, recruiting will likely remain competitive but active.

Definition: Accrual accounting is a method of accounting where revenues and expenses are recorded when they are earned or incurred, not when cash is actually received or paid. This means a company can recognize revenue before getting paid, or record expenses before paying them. The goal is to give a more accurate picture of a company’s financial performance during a specific period. It’s the standard used by most large companies and required under GAAP.

A company provides a service in December but doesn’t get paid until January. Under accrual accounting, the revenue is recorded in December, when the service was performed, not when the cash is received.

Accrual accounting is one of the most fundamental concepts in accounting, mastering it helps you understand financial statements, especially in interviews and real-world scenarios.

Mistake: Not asking thoughtful questions

One of the most common mistakes candidates make is giving generic, surface-level answers that fail to stand out. Saying things like “I’m hardworking” or “I’m a team player” without backing it up doesn’t tell the interviewer anything meaningful. In competitive fields like finance and accounting, interviewers hear these same phrases from nearly every candidate.

What separates you is your ability to provide specific, real examples that demonstrate your skills in action. Strong candidates use structured responses, often following the STAR method (Situation, Task, Action, Result), to clearly show impact. Without this, even strong experiences can come across as average.

One of the biggest advantages you can give yourself in accounting is mastering the fundamentals as early as possible. Core concepts show up everywhere, whether it’s in interviews, internships, or upper-level coursework.

I see a lot of students use AI to fly through their accounting homework, but are absolutely lost come exam time (trust me I’ve been there). If you don’t absolutely understand the three main financial statements like the back of your hand, it can hurt you down the line.

Not only can it hurt your grade, but not knowing and fully understanding everything you’re learning in accounting can destroy your technical skills

When you truly understand the basics, everything else, from financial analysis to auditing, becomes much easier to grasp. It also allows you to speak confidently in interviews and stand out among candidates who only have surface-level knowledge.

Once again I apologize if this issue is brief, I’m currently going through the process of transferring schools while juggling academics and the outdoor track season. I’ll dive deeper into the topic of transferring schools in a later issue because I think a lot of students have considered it.

Besides that, I hope everyone is enjoying and taking advantage of the back half of the semester.

Lastly, I was given the opportunity to feature ads and sponsorships within each newsletter issue. So, if you start seeing those soon, don’t be alarmed.

Invest in yourself.

Welcome to Campus Capital. Each week, we’ll break down the finance world in 5 minutes or less.
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My name is Braunsen Bax, I’m a honors finance and accounting student-athlete at North Central College in Naperville, Illinois (45 mins outside of Chicago). I graduated from Walton High School in Marietta Georgia. Outside of the classroom I compete in the throws events for the Track & Field team, 35 time NCAA DIII national champions. I’ve had a love of finance and the business world since my sophomore year of high school and started Campus Capital to share that love with my community and like minded individuals in a similar position, with similar goals. My mission is to help people like me shape their futures to ensure they reach their goals while being up to date and educated in the Finance industry.