Sven Hartlieb

University of Innsbruck

Professor of Auditing

Universitätsstraße 15

Innsbruck, 6020

Austria

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 25,556

SSRN RANKINGS

Top 25,556

in Total Papers Downloads

3,655

SSRN CITATIONS
Rank 31,777

SSRN RANKINGS

Top 31,777

in Total Papers Citations

30

CROSSREF CITATIONS

2

Scholarly Papers (13)

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 1,023 (40,050)
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
University of Bamberg, University of Innsbruck, University of Auckland Business School, Aalto University - School of Business and University of Eastern Finland
Downloads 958 (43,977)
Citation 4

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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 354 (152,644)
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 270 (203,055)
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
University of Bamberg, University of Innsbruck, University of Auckland Business School, Aalto University - School of Business and University of Eastern Finland
Downloads 266 (206,047)
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 231 (236,781)

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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 213 (256,735)

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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 175 (305,029)

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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 140 (369,550)
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 25 (874,320)

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

13.

Audit staff satisfaction and audit quality: Evidence from the private client market segment

Forthcoming at European Accounting Review
Number of pages: 59
Peter Carey, Brigitte Eierle and Sven Hartlieb
Deakin University, University of Bamberg and University of Innsbruck
Downloads 0

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Auditor Independence, Audit Quality, Employee Satisfaction, Private Firms