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About us Practical matters How to find us S. (Sebastian) Firk, Dr

S. (Sebastian) Firk, Dr

Associate Professor in Management Accounting & Control (with Ius Promovendi)

Faculty of Economics and Business

Telephone:

E-mail:

s.firk rug.nl

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

Digitalization and management accountants’ role conflict and ambiguity: a double-edged sword for the profession

van Slooten, A., Dirks, P. & Firk, S., Mar-2026, In: British Accounting Review. 58, 2, 22 p., 101460.

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

The Price of Prominence: How CEO Extraversion Influences Board Attributions and the Dismissal‐Performance Sensitivity

Hennig, J. C., Firk, S., Harrison, J. S., Meyer, H. & Wolff, M., 28-May-2026, (E-pub ahead of print) In: Journal of Management Studies.

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

Artificial intelligence boundary resources: a relational view on leveraging “AI-as-a-Service”

Hanelt, A., Firk, S., Zapadka, P. & Oehmichen, J., 2025, In: European Journal of Information Systems. 34, 6, p. 937-960 24 p.

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

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

CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As

Firk, S., Gehrke, Y., Richter, S. & Wolff, M., 2025, In: European Accounting Review. 34, 2, p. 487-518 32 p.

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

Credibility Signals from Soft Information: Evidence from Investor Reactions to Tone in Earnings Conference Calls

Hennig, J. C., Firk, S. & Wolff, M., 2025, In: European Accounting Review. 34, 1, p. 153-185 33 p.

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

Institutional Entrepreneurship and Digital Transformation: The Role of Outsider CEOs

Firk, S., Hennig, J. C., Meier, J. & Wolff, M., Aug-2025, In: Strategic Organization. 23, 3, p. 426-452 27 p.

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

Digital Anxiety in the Finance Function: Consequences and Mitigating Factors

Firk, S., Gehrke, Y. & Wolff, M., Mar-2024, In: Journal of Management Accounting Research. 36, 1, 24 p.

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

Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans

Firk, S., Detzen, N., Hennig, J. C. & Wolff, M., Dec-2024, In: Accounting, Organizations and Society. 113, 22 p., 101563.

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

All (38) publications

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Sustainable Development Goals

SDG 8 - Decent Work and Economic Growth

SDG 9 - Industry, Innovation, and Infrastructure

SDG 11 - Sustainable Cities and Communities

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