Super Micro Computer Inc. was an early beneficiary of the artificial-intelligence boom. But with the server maker under an accounting cloud, Super Micro now needs its chief executive to step down so it can fully realize the benefits of that trend.

Last week, the abrupt resignation of the company's auditors Ernst & Young marked the second time in six years under Chief Executive Charles Liang's leadership that Super Micro has been accused by of improper internal financial controls. The company faces the possibility of a second delisting, as it delayed and still has not yet filed its annual report for fiscal 2024.