Racheal Liu is a Lecturer in Accounting at the University of Waikato. Her research interests sit at the intersection of accounting, information systems, human-computer interaction and psychology. Her work examines how people interact with emerging digital technologies and how these interactions shape judgement, decision-making and professional practice in accounting and business contexts. She is particularly interested in human-AI interaction, including how individuals interpret, rely on and respond to outputs from GenAI, conversational AI and AI agents.

Her research explores both the opportunities and risks associated with technology-mediated decision-making, including cognitive and algorithmic bias, information framing, transparency, accountability and the changing role of human judgement. She is also interested in the design and evaluation of responsible AI-enabled systems, including AI agents that support professional judgement and ethical decision-making while maintaining appropriate human oversight. Her broader work encompasses data visualisation, Big Data, AI-enhanced learning and responsible technology use, with a focus on how emerging technologies can support better decisions without undermining professional judgement, accountability or ethical responsibility.