Sven Hartlieb
Martin-Luther-University Halle-Wittenberg
Embedded Files
Vita
Vita
About me
About me
I earned my PhD at the University of Bamberg (Germany) and currently hold the position of a Full Professor of Financial Accounting at the Martin-Luther-University Halle-Wittenberg (Germany). Before, I was Full Professor of Auditing 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 Martin-Luther-University I teach both introductory and advanced accounting courses, covering topics like International Accounting Standards, Group Accounting and Auditing Processes.
Employment
Employment
06/2026 - current: Martin-Luther-University Halle-Wittenberg, Full Professor of Financial Accounting
09/2023 - 05/2026: 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
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
CV
You can find a detailed CV here.
Research
Research
Selected Publications
Selected Publications
Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment,
with Peter Carey & Brigitte Eierle, European Accounting Review (2025), 34(3), 1029-1056.
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
Publications by Year
2026
2026
Cost management in the era of natural disasters,
with Lorenzo Dal Maso, Sara Longo & Francesco Mazzi, Accounting and Business Research (2026), forthcoming.
Generalized Trust and Nonaudit Services,
with Meng Guo & Lasse Niemi, The International Journal of Accounting (2026), forthcoming.
Biodiversitätsrisiken in der Abschlussprüfung - Wie der Verlust biologischer Vielfalt mit Prüfungshonoraren zusammenhängt,
with Tobias Steindl (Universität Regensburg) & Stephan Küster (FU Berlin), ICG Newsletter Real Corporate Governance (2026), Issue 1.
2025
2025
Pricing firms' biodiversity risk exposure: Empirical evidence from audit fees,
with Tobias Steindl & Stephan Küster, Journal of Industrial Ecology (2025), 29(3), 828-845.
Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment,
with Peter Carey & Brigitte Eierle, European Accounting Review (2025), 34(3), 1029-1056.
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
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
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
2022
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.
The Impact of Cost Stickiness on Financial Reporting – Evidence from Income Smoothing,
with Thomas Loy, Accounting & Finance (2022), 62(3), 3913-3950.
2021
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
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
2019
Prüfung von Einzelabschlüssen nicht kapitalmarktorientierter Kapitalgesellschaften,
with Brigitte Eierle, Die Wirtschaftsprüfung (2019), 72(12), 655-661.
2018
2018
Have Estimates of Cost Stickiness Changed Across Listing Cohorts?,
with Thomas Loy, Journal of Management Control (2018), 29(2), 161-181.
2016
2016
Geschäftsstrategie des Mandanten und Prüfungsanstrengung: Normenbasierte und empirische Evidenz,
with Thomas Loy, Der Betrieb (2016), 69(25), 1449-1454.
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