Prof. Dr. Lucia Bellora-Bienengraber

Professor

Lucia Bellora-Bienengräber joined the University Duisburg-Essen as Full Professor at the Chair for Managerial Accounting and Sustainability as of September 1, 2025. Moreover, she is Adjunct Faculty Member at Clemson University (South Carolina, USA) and Affiliated Professor at Groningen University (The Netherlands). Before joining the University Duisburg-Essen, she served as Assistant and later Associate Professor at the University of Groningen (The Netherlands) and as Assistant Professor at the University of Hamburg (Germany). She is a regular Visiting Researcher at Clemson University (South Carolina, USA), and she was a Visiting Researcher at Johns Hopkins University (Maryland, USA). She received her Ph.D. at the Technical University of Dresden (Germany). Through her work as a project manager for a European Regional Development Fund Project, she also gained valuable management experience in practice. Lucia Bellora-Bienengräber’s research focus is on management controls and in particular on how budgeting, performance measurement, and management control systems are transformed by developments like sustainability, AI, and increasing individualization. Her research has been published in leading, both disciplinary and interdisciplinary academic journals such as Accounting, Organizations and Society, Organizational Research Methods, British Accounting Review, and Journal of Accounting & Organizational Change, as well as in practice-oriented publications. Lucia Bellora-Bienengräber is reviewer at leading journals including Accounting, Organizations and Society, Management Accounting Research, European Accounting Review, Journal of Management Accounting Research, and British Accounting Review. She is currently co-editing the Handbook on Management Control in a Transforming Society. She is also reviewer for third-party funded projects, and has secured herself meaningful third-funded projects from the Foundation for Auditing Research.

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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