Ann Tank

Assistant Professor

Ann Tank is Assistant Professor of Accounting and Auditing at the Faculty of Economics and Business, University of Groningen. Her research sits at the intersection of management accounting, control systems, and cognitive neuroscience, exploring how individuals process accounting information and make decisions in organizational contexts. She employs behavioral and neurobiological methods, including fMRI and eye-tracking experiments, to understand interactions with management control systems and to design inclusive incentive structures and performance measurement systems.Before joining the University of Groningen, Ann was an Assistant Professor at the University of Stuttgart and a Visiting Researcher at Caltech. She earned her doctoral degree in Management Accounting summa cum laude from the University of Stuttgart. Her work has been published in leading disciplinary and interdisciplinary journals, such as the European Accounting Review and the Journal of Neuroscience, Psychology, and Economics. Ann’s research contributes to advancing neuroaccounting and behavioral approaches in accounting, with a focus on diversity and inclusivity in management control systems.

Auditor Professional Identity in the Age of AI: Navigating Psychological Tensions and Normalization Approaches
AI Is Transforming Auditing: What Does It Mean for Auditor Identity? Artificial Intelligence (AI) is changing the audit profession by improving efficiency and reducing repetitive tasks. At the same time, its opacity challenges a core aspect of the profession: the ability to exercise professional skepticism. This tension is not just technical; it affects auditors’ sense of identity. Our study draws on 30 interviews with auditors, partners, and innovation specialists from Big Four and mid-sized firms in the Netherlands. It explores how auditors normalize AI and make it part of their work. Two main strategies emerged: Framing AI Auditors reinterpret AI as compatible with their values by using historical analogies such as calculators, deflecting responsibility to firms and regulators, and staying actively involved in implementation. Identity Drifting Auditors adjust their self-perception by shifting skepticism to firm-level processes, cultivating error tolerance, and redefining roles across generations. Why It Matters AI offers clear benefits for audit quality and efficiency, but it also risks diluting core competencies like professional skepticism. Successful adoption requires more than technology. It must align with auditors’ values and include transparent, explainable AI. Key Insights You Will Gain • How auditors cope with identity tensions caused by AI • Practical steps firms can take to integrate AI responsibly • Risks and opportunities for audit quality in the age of AI Download this practice note to explore these insights and learn how to manage AI integration effectively.
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Artificial Intelligence in Auditing
Four insights from the literature on the effects of AI on audit practice
  1. AI is improving audit quality and efficiency
The literature consistently shows that, when properly implemented, AI strengthens audit effectiveness. AI helps auditors to identify fraud risks, detect misstatements, analyze entire populations of transactions rather than samples, and reduce human error. What is more, it automates repetitive and time-consuming tasks, allowing audits to be completed more efficiently. Key message: Overall, AI is enhancing both the effectiveness and efficiency of audit engagements, supporting the profession’s ability to provide timely and reliable assurance.
  1. AI changes auditors’ work experience in both positive and negative ways
AI introduces new demands on individual auditors by requiring additional skills and creating uncertainty about future professional roles. These developments may increase mental load and psychological strain. At the same time, AI reduces auditors’ workload and involvement in repetitive tasks, enabling them to focus on more meaningful and value-adding work. The result is a dual effect, where AI simultaneously increases stress while also improving job experience and perceived meaningfulness of auditors’ work. Key message: Understanding how AI affects auditors’ well-being, engagement, motivation, and job satisfaction is highly relevant.
  1. Professional judgment becomes the central challenge
An important concern emerging from the literature is the effect of AI on auditors’ professional judgment and skills. As AI increasingly handles data collection, processing, and basic analytical work, auditors have fewer opportunities to engage in experiential learning, which is essential for building professional judgment and expertise. Reduced exposure to traditional audit tasks may hinder the development of professional expertise and skepticism, particularly among junior auditors. This risk is amplified by the fact that AI can sometimes produce inaccurate outputs that require careful critical evaluation. This creates a challenge: AI imperfections increase the need for critical judgment while potentially weakening some of the mechanisms through which that judgment is developed. Key message: Future success with AI in auditing will depend not only on technological capabilities but also on maintaining and strengthening auditors’ professional skepticism, independent judgment, and ability to challenge AI-generated outputs.
  1. AI should be viewed as an interconnected system of benefits and risks
The literature review demonstrates that AI simultaneously creates resources and demands for audit practice. Improvements in accuracy and efficiency may coexist with deskilling, increased cognitive demands, and challenges to professional judgment. These effects do not operate independently. They influence and potentially offset one another. Key message: The ultimate impact of AI on auditing will depend not on any single effect, but on how its benefits and risks combine and evolve over time.
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