L. (Lucia) Bellora-Bienengräber, Dr

Associate Professor of Management Accounting and Control

Faculty of Economics and Business

Telephone:

+31 50 36 33768 (Secretary)

E-mail:

l.bellora-bienengraeber rug.nl

Homepage ORCID Research Portal

Publications

Artificial Intelligence in Auditing: A Review of its Effects and a Demands–Resources Framework for Future Research

Hranovska, A., Bellora-Bienengräber, L., Firk, S., Tank, A. & van der Steen, M., 1-Jul-2026, Foundation for Auditing Research, 39 p.

Research output: Working paper › Academic

Auditor Professional Identity in the Age of AI: Navigating Psychological Tensions and Normalization Approaches

Hranovska, A., van der Steen, M., Firk, S., Bellora-Bienengräber, L. & Tank, A., 20-Nov-2025, 11-12 ed. Foundation for Auditing Research. 10 p. (Practice Notes; no. 2023B05)

Research output: Book/Report › Report › Academic › peer-review

Making CSR Count in Performance Evaluations: How the Position of CSR Measures, Time Pressure, and Visual Attention Matter

Bellora-Bienengräber, L., Mertins, L., Bassen, A. & Tank, A., 2024.

Research output: Contribution to conference › Abstract › Academic

Performance Measurement as a Lever of Control

Bellora-Bienengräber, L., Speklé, R. F. & Widener, S. K., 19-Nov-2024, Handbook on Performance Measurement for Management Control. Lillis, A. & Grafton, J. (eds.). Edward Elgar, p. 112-127

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic › peer-review

Combining experiments with agent-based modelling: Benefits for experimental management accounting research

Plähn, J., Bellora-Bienengräber, L., Mertens, K. G. & Meyer, M., 30-Sept-2023, Advances in Social Simulation: Proceedings of the 17th Social Simulation Conference, European Social Simulation Association. Squazzoni, F. (ed.). Springer International Publishing, Cham, Switzerland, p. 371–382 12 p. (Springer Proceedings in Complexity).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

Effektive Risikoworkshops … Aber wie? Simulationsexperimente zur Gestaltung effektiver Risikoworkshops

Harten, C., Bellora-Bienengräber, L. & Meyer, M., 2023, In: Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung. 35, Sommer, p. 50-54 5 p.

Research output: Contribution to journal › Article › Professional

Taking Stock of Research on the Levers of Control with Meta-Analytic Methods: Stylized Facts and Boundary Conditions

Bellora-Bienengräber, L., Derfuss, K. & Endrikat, J., Apr-2023, In: Accounting, Organizations and Society. 106, 18 p., 101414.

Research output: Contribution to journal › Article › Academic › peer-review

The effectiveness of risk assessments in risk workshops: the role of calculative cultures

Bellora-Bienengräber, L., Harten, C. & Meyer, M., 2023, In: Journal of Risk Research. 26, 2, p. 163-183 21 p.

Research output: Contribution to journal › Article › Academic › peer-review

Counterproductive Work Behaviors and Work Climate: The Role of an Ethically Focused Management Control System and Peers’ Self-Focused Behavior

Bellora-Bienengräber, L., Radtke, R. R. & Widener, S. K., Jan-2022, In: Accounting, Organizations and Society. 96, 101275.

Research output: Contribution to journal › Article › Academic › peer-review

Implementing Risk Governance: A Levers of Control Approach

Derfuss, K., Bellora-Bienengräber, L. & Endrikat, J., 2022, Impulse zur Risk Governance — Anstöße für die Weiterentwicklung. Wiedemann, A., Stein, V. & Fonseca, M. (eds.). Siegen: Universitätsverlag Siegen, p. 93-98 6 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic