Sven Hartlieb

University of Innsbruck

Vita

About me

I earned my PhD at the University of Bamberg (Germany) and currently hold the position of a Full Professor of Auditing at the Department of Accounting, Auditing and Taxation at the University of Innsbruck (Austria). My research interests are broad, with a primary focus on various aspects of auditing, including audit pricing and audit quality. Additionally, I investigate issues related to cost and earnings management decisions. I have a particular passion for studying the impact of external factors and significant public interest events, such as climate change and the COVID-19 pandemic, on corporate behavior and auditing. At the University of Innsbruck, I teach both introductory and advanced auditing courses, covering topics like Auditing Standards and Auditing Theories. I also have extensive teaching experience in financial accounting courses, including courses for both Bachelor's and Master's programs, at the University of Bamberg. These courses encompass subjects such as Bookkeeping, Accounting in accordance with IFRS, Group Accounting, and Theory of Accounting and Auditing.

Employment

09/2023 - present: University of Innsbruck, Full Professor of Auditing

03/2021 - 08/2023: University of Bamberg, Postdoctoral Researcher (Assistant Professor)

06/2016 - 02/2021: University of Bamberg, Research Assistant and PhD Student

Education

02/2021 - 06/2023: Habilitation (Venia Legendi), University of Bamberg

06/2016 - 02/2021: PhD, University of Bamberg, summa cum laude

10/2014 - 05/2016: MSc in Business Administration (Finance, Accounting, & Taxation), University of Bayreuth, with Honors

07/2013 - 02/2014: Business Administration (Semester Abroad), Universidad de los Andes (Santiago de Chile)

10/2011 - 09/2014: BSc in Business Administration (Accounting & Taxation), University of Bayreuth

CV

You can find a detailed CV here.

Contact & Networks

Email: sven.hartlieb@uibk.ac.at

University of Innsbruck website

SSRN website

Google Scholar website

ResearchGate

ORCiD number: 0000-0002-9567-132X

Research

Selected Publications

Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment,
with Peter Carey & Brigitte Eierle, European Accounting Review, forthcoming.

Do auditors respond to clients' climate change-related external risks? Evidence from audit fees,
with Brigitte Eierle, European Accounting Review (2024), 33(3), 1075-1103.

Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions,
solo-authored, European Accounting Review (2023), 32(2), 481-511.

External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature using a PESTLE Analysis,
with Brigitte Eierle, David Hay, Lasse Niemi, & Hannu Ojala, Auditing: A Journal of Practice & Theory (2022), 41(3), 95-119.

Does community social capital affect asymmetric cost behaviour?,
with Thomas Loy & Brigitte Eierle, Management Accounting Research (2020), 46, 100640.

Publications by Year

2025

Pricing firms' biodiversity risk exposure: Empirical evidence from audit fees,
with Tobias Steindl & Stephan Küster, Journal of Industrial Ecology, forthcoming.

Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment,
with Peter Carey & Brigitte Eierle, European Accounting Review, forthcoming.

Externe Prüfung der Nachhaltigkeitsberichterstattung - Eine vergleichende und kritische Analyse der CSRD-Umsetzungsentwürfe in Österreich und Deutschland,
with Elena Koll, RWZ - Recht & Rechnungswesen (2025), 18(3), 95-102.

Hedge accounting and firms’ future investment spending,
with Andreas Kreß, Brigitte Eierle & Francesco Mazzi, Finance Research Letters (2025), 72, 106477.

2024

Abschlussprüfung in Zeiten des Klimawandels: Berücksichtigen Wirtschaftsprüfer:innen klimabezogene Risiken ihrer Mandanten?,
with Brigitte Eierle, Schmalenbach IMPULSE (2024), 4(1), 1-10.

Do auditors respond to clients' climate change-related external risks? Evidence from audit fees,
with Brigitte Eierle, European Accounting Review (2024), 33(3), 1075-1103.

Job Satisfaction and Investment Efficiency – Evidence from Crowdsourced Employer Reviews,
with Susanne Arvidsson & Brigitte Eierle, European Management Journal (2024), 42(2), 266-280.

Provision of Non-Audit Services in European Countries,
with Meng Guo & Lasse Niemi, in: Ahsen/Schiereck/Wolz (eds.) (2024): Quick Notes on Accounting, Nomos: Baden-Baden, 343-362.

Auditors’ Carbon Risk Consideration under the EU Emission Trading System,
with Isabell Keller & Brigitte Eierle, Accounting in Europe (2024), 21(1), 14-43.

2023

Effects of the COVID-19 pandemic on auditing – literature review and descriptive evidence,
solo-authored, Betriebswirtschaftliche Forschung und Praxis (2023), 75(4), 485-506.

Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions,
solo-authored, European Accounting Review (2023), 32(2), 481-511.

2022

The Impact of Cost Stickiness on Financial Reporting – Evidence from Income Smoothing,
with Thomas Loy, Accounting & Finance (2022), 62(3), 3913-3950.

2021

Zur Praxis der Bilanzierung von Sicherungsbeziehungen nach der Einführung von IFRS 9,
with Brigitte Eierle & Lennart Prinz, Die Wirtschaftsprüfung (2021), 74(22), 1407-1414.

Importance of country factors for global differences in audit pricing: New empirical evidence,
with Brigitte Eierle, David Hay, Lasse Niemi & Hannu Ojala, International Journal of Auditing (2021), 25(2), 303-331.

2020

Does community social capital affect asymmetric cost behaviour?,
with Thomas Loy & Brigitte Eierle, Management Accounting Research (2020), 46, 100640.

The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence,
with Thomas Loy & Brigitte Eierle, The International Journal of Accounting (2020), 55(4), 2050018.

Cosmetic Earnings Management and Auditor Choice – An Empirical Analysis of German Private Firms,
solo-authored, Betriebswirtschaftliche Forschung and Praxis (2020), 72(1), 3-19.

A Look on the Bright Side – The Real Effect of Mood on Corporate Short-Term Resource Adjustment Decisions: Research Note,
with Thomas Loy, Advances in Management Accounting (2020), 32, 101-115.

Mitarbeiter-Zufriedenheit in Wirtschaftsprüfungsgesellschaften,
solo-authored, Die Wirtschaftsprüfung (2020), 73(11), 606-613.

IFRS-Anwendung im Mittelstand - Status Quo und aktuelle Herausforderungen,
with Brigitte Eierle, PiR - Internationale Rechnungslegung (2020), 7, 248-252.

2019

Prüfung von Einzelabschlüssen nicht kapitalmarktorientierter Kapitalgesellschaften,
with Brigitte Eierle, Die Wirtschaftsprüfung (2019), 72(12), 655-661.

2018

Have Estimates of Cost Stickiness Changed Across Listing Cohorts?,
with Thomas Loy, Journal of Management Control (2018), 29(2), 161-181.

2016

Geschäftsstrategie des Mandanten und Prüfungsanstrengung: Normenbasierte und empirische Evidenz,
with Thomas Loy, Der Betrieb (2016), 69(25), 1449-1454.

Working Papers and Work in Progress

Cost Management in the Era of Natural Disasters,
with Francesco Mazzi, Sara Longo & Lorenzo Dal Maso.

Effect of Joint Provision of Sustainability Assurance and Financial Audit Services on Audit Delay,
with Brigitte Eierle & Anna Gröner.

Corporate Governance and Cost Management: Evidence from Global Board Reforms,
with Thomas Loy.

Audit Pricing during the COVID-19 Pandemic: Evidence from Germany,
solo-authored.

Generalized Trust and Non-Audit Services,
with Lasse Niemi & Meng Guo.

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