The Kelvin-Helmholtz instability has been invoked to describe the formation of auroral curls and spirals. In this paper we present results about the generation of field-aligned currents (FACs) by the Kelvin-Helmholtz instability using a three- dimensional compressible simulation at the dayside low-latitude boundary layer. We explore the relationship of the height-integrated Pedersen conductivity with the formation of the Kelvin-Helmholtz instability and the generation of FACs. A higher conductivity stabilizes the system but generates a larger integrated FAC. When the two ionospheres have different conductivities, an interhemispherical current can be generated.