Univ.-Prof. Dr. Sven Hartlieb
Auditing
Professorship for Auditing
O.4.38
by arrangement
Sven Hartlieb completed his Bachelor's and master's degree in Business Administration at the University of Bayreuth from 2011 to 2016, during which time he also studied for a semester at the Universidad de los Andes in Santiago de Chile. From June 2016, he worked at the Otto Friedrich University of Bamberg as a research assistant at the Chair of Business Administration, in particular International Accounting and Auditing. He completed his doctorate in February 2021 on the topic of "Essays on Cost and Earnings Management" and was awarded the University Prize of the Otto Friedrich University of Bamberg for his dissertation. He then took up a position as an academic advisor at the Chair of International Accounting and Auditing at the Otto Friedrich University of Bamberg. In June 2023, he was awarded the teaching qualification for the field of business administration for his habilitation thesis "Current issues in auditing: Essays on audit pricing and audit quality". The Leopold-Franzens University of Innsbruck appointed him University Professor of Auditing in September 2023.
Sven Hartlieb's teaching experience includes both external/internal accounting and auditing. He has completed various research stays at Deakin University (Australia), University of Auckland (New Zealand), Lund University (Sweden) and Aalto University (Finland).
Sven Hartlieb's research interests are wide-ranging, with a focus on issues relating to the quality of auditing and the independence of auditors. In addition, he primarily investigates issues relating to companies' accounting policies and cost management. His research is predominantly empirical in nature and is characterized by a high degree of interdisciplinarity. For example, he has investigated how social science concepts such as social capital affect accounting policy activities and decisions made by auditors. He is particularly interested in using his research to address events of public interest and has, for example, investigated the consideration of the consequences of climate change or the COVID-19 pandemic by auditors.
Sven Hartlieb's work has been published in nationally and internationally renowned journals such as Die Wirtschaftspüfung, Auditing: A Journal of Practice & Theory, European Accounting Review, and Management Accounting Research.
Publications and Presentations (since 2024)
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.