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Bankers & Advisors

How AI and Emerging Trends Are Reshaping M&A Due Diligence

Respondents to our second annual market study explore how artificial intelligence, emerging technologies and evolving diligence practices are reshaping the way M&A professionals evaluate opportunities and manage risk.
November 4, 2026
Demitri Diakantonis

Due diligence is supposed to uncover what buyers don’t know about a target, but dealmakers say buyers too often use it to confirm a thesis rather than challenge it. That’s one of the findings from Mergers & Acquisitions’ 2nd Annual Due Diligence Study. From relying too heavily on third-party advisors to overlooking regulatory, technology and revenue risks, these missteps can leave buyers exposed after closing, our experts say.

The following is a Mergers & Acquisitions‘ study of due diligence best practices, stemming from an extensive collection of industry professionals surveys over the last several months. Beyond the data, we also include notable observations from some of the respondents.

We are running the study over three days:

  • November 2: Diligence Processes
  • November 3: Risks & Obstacles
  • November 4: Diligence Trends and AI
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