Sven Hartlieb

University of Innsbruck

Professor of Auditing

Universitätsstraße 15

Innsbruck, 6020

Austria

  • University of Innsbruck

SCHOLARLY PAPERS

13

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3,733

SSRN CITATIONS
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Top 27,939

in Total Papers Citations

38

CROSSREF CITATIONS

2

Scholarly Papers (13)

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1.

The Impact of Cost Stickiness on Financial Reporting: Evidence from Income Smoothing

Accounting & Finance, Forthcoming
Number of pages: 47 Posted: 27 Jul 2016 Last Revised: 04 Jan 2022
Sven Hartlieb and Thomas R. Loy
University of Innsbruck and University of Bremen
Downloads 1,026 (40,845)
Citation 4

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Cost Behavior; Income Smoothing; Managerial Discretion; Earnings Management; Resource Adjustments

2.

External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature using a PESTLE Analysis

AUDITING: A Journal of Practice & Theory, Forthcoming (DOI: https://doi.org/10.2308/AJPT-2019-510) , The University of Auckland Business School Research Paper Forthcoming
Number of pages: 69 Posted: 08 Apr 2021 Last Revised: 06 Dec 2021
Brigitte Eierle, Sven Hartlieb, David Hay, Lasse Niemi and Hannu Ojala
University of Bamberg, University of Innsbruck, University of Auckland Business School, Aalto University - School of Business and University of Eastern Finland
Downloads 983 (43,448)
Citation 7

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auditing, audit fees, external environment, literature review, PESTLE framework, cross-country research

3.

Does Community Social Capital Affect Asymmetric Cost Behaviour?

Management Accounting Research, Forthcoming
Number of pages: 49 Posted: 07 Aug 2017 Last Revised: 21 Feb 2019
Sven Hartlieb, Thomas R. Loy and Brigitte Eierle
University of Innsbruck, University of Bremen and University of Bamberg
Downloads 358 (154,310)
Citation 11

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Cost Behaviour, Cost Stickiness, Social Capital, Norms, Managerial Opportunism

4.

The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence

The International Journal of Accounting (TIJA), Forthcoming
Number of pages: 48 Posted: 17 May 2019
Sven Hartlieb, Thomas R. Loy and Brigitte Eierle
University of Innsbruck, University of Bremen and University of Bamberg
Downloads 280 (200,190)
Citation 1

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Cost Behavior, Trust, Social Capital, National Culture, Societal Attribute

5.

Importance of Country Factors for Global Differences in Audit Pricing - New Empirical Evidence

International Journal of Auditing, forthcoming, The University of Auckland Business School Research Paper Forthcoming
Number of pages: 52 Posted: 17 Dec 2019 Last Revised: 25 Oct 2022
Brigitte Eierle, Sven Hartlieb, David Hay, Lasse Niemi and Hannu Ojala
University of Bamberg, University of Innsbruck, University of Auckland Business School, Aalto University - School of Business and University of Eastern Finland
Downloads 272 (206,203)
Citation 6

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audit fees, auditing, country characteristics, cross-country research, international differences

6.

Corporate Governance and Cost Management: Evidence from Global Board Reforms

Number of pages: 50 Posted: 25 Feb 2021
Thomas R. Loy and Sven Hartlieb
University of Bremen and University of Innsbruck
Downloads 237 (236,265)

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Board Reforms, Cost Stickiness, Cross-Country Study, Corporate Governance, Empire Building, Resource Adjustments

7.

Do Auditors Respond to Clients’ Climate Change-Related External Risks? Evidence From Audit Fees

European Accounting Review, Forthcoming
Number of pages: 58 Posted: 06 Dec 2021 Last Revised: 27 Oct 2022
Sven Hartlieb and Brigitte Eierle
University of Innsbruck and University of Bamberg
Downloads 221 (252,548)

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Audit Fees, Audit Risk, Climate Change, Climate Risk, External Factors

8.

Have Estimates of Cost Stickiness Changed Across Listing Cohorts?

Forthcoming, Journal of Management Control
Number of pages: 30 Posted: 10 May 2017 Last Revised: 28 Feb 2018
Thomas R. Loy and Sven Hartlieb
University of Bremen and University of Innsbruck
Downloads 177 (308,905)

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Asymmetric Cost Behavior; Listing Cohorts; Adjustment Costs

9.

Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions

European Accounting Review, Forthcoming
Number of pages: 52 Posted: 24 May 2021 Last Revised: 19 Nov 2021
Sven Hartlieb
University of Innsbruck
Downloads 142 (371,637)
Citation 3

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Cost Behavior; Cost Management; Cost Stickiness; Consumer Confidence; Managerial Optimism

10.

Job Satisfaction and Investment Efficiency – Evidence from Crowdsourced Employer Reviews

European Management Journal, Forthcoming
Number of pages: 57 Posted: 15 Nov 2022
Susanne Arvidsson, Brigitte Eierle and Sven Hartlieb
affiliation not provided to SSRN, University of Bamberg and University of Innsbruck
Downloads 29 (857,742)

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Job satisfaction, investment efficiency, moral hazard, adverse selection, information asymmetry, private firms

11.

Audit Staff Satisfaction and Audit Quality: Evidence From the Private Client Market Segment

Forthcoming at European Accounting Review
Number of pages: 59 Posted: 26 Mar 2024
Peter Carey, Brigitte Eierle and Sven Hartlieb
Deakin University, University of Bamberg and University of Innsbruck
Downloads 8 (1,057,643)

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Auditor Independence, Audit Quality, Employee Satisfaction, Private Firms

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Auditing, COVID-19 pandemic, literature review, audit fees, audit delay, key audit matters, audit quality, audit opinion

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Auditing, Benford’s Law, Auditor Choice, Big4, Earnings Management, Cosmetic Earnings Management, Private Firms