Dr. 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.

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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