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Fakult?t Sozial- und Wirtschaftswissenschaften

Internationale Rechnungslegung und Wirtschaftsprüfung

  1.  Otto-Friedrich-Universit?t Bamberg
  2. Fakult?ten
  3. Sozial- und Wirtschaftswissenschaften
  4. F?cher und Institute
  5. Betriebswirtschaftslehre
  6. Lehrstühle/Professuren
  7. Internationale Rechnungslegung und Wirtschaftsprüfung
  8. Lehrstuhlteam
  9. Prof. Dr. Brigitte Eierle

Prof. Dr. Brigitte Eierle

? Matthias Baumgartner

Lehrstuhlinhaberin

球探足球比分

Feldkirchenstr. 21/Raum 03.36

Tel.:  +49 (0) 951 863-2545 (Sekretariat)

E-Mail: bwl-irwp(at)uni-bamberg.de

Sprechstunde

nach Vereinbarung

Research Interests

  • Auditing
  • Financial Reporting
  • Small and medium-sized entities
  • Sustainability Reporting

Curriculum Vitae

Academic Positions

From 04/2009Full Professor, Chair of Business Administration, especially International Accounting and Auditing, University of Bamberg, Germany
10/2008 – 03/2009Associate Professor, Chair of Business Administration, especially International Accounting and Auditing, University of Bamberg, Germany
10/2007 – 09/2008Associate Professor, Chair of Business Administration, especially Financial and Management Accounting, University of Jena, Germany
10/2004 – 09/2007“Wissenschaftliche Assistentin” (comparable to Assistant Professor), University of Regensburg, Germany, Chair for Financial Accounting and Auditing (Prof. Dr. Axel Haller)
04/1999 – 09/2004“Wissenschaftliche Mitarbeiterin” (comparable to Research Assistant), Johannes Kepler University Linz, Austria, Chair for Financial Accounting and Auditing (Prof. Dr. Axel Haller) 
04/1998 – 03/1999“Wissenschaftliche Mitarbeiterin” (comparable to Research Assistant), Univeristy of Cologne, Germany, Department of Business Administration  (Prof. Dr. Axel Haller) 

Education

12/2008Habilitation, University of Regensburg, Germany
09/2003Dr. rer.soc.oec (Ph.D.), Johannes Kepler University, Linz, Austria
11/1997Diplom-Kauffrau, University of Augsburg, Germany
10/1994Diplom-Betriebswirtin (FH), University of Applied Sciences, Augsburg, Germany
02/1988Completion of the Training as Banking Professional, Raiffeisenbank Schwabmünchen eG, Germany

Visiting Researcher

11/2019 – 01/2020Visiting Professor at the Vienna University of Economics and Business
01/2017 – 12/2019Visiting Professor at the University of Lund, Sweden
11/2015 – 12/2015Visiting Professor at the Vienna University of Economics and Business
07/2013 – 12/2016Visiting Researcher at the University of Lund, Sweden, Swedbank Visiting Researcher in Accounting
08/2013 – 09/2013Visiting Researcher at Aalto University in Helsinki, Finland
09/2023-07/2025Visiting Professor at the University of Eastern Finland

 

Associate Editor

Accounting in Europe (for the period 2014 – 2017)

 

Editorial (Advisory) Board

Editorial Board – Accounting in Europe (since 2018)

Editorial Advisory Board – International Journal of Auditing (since 2022)

Editorial Advisory Board – Der Betrieb (since 2022)

 

Memberships

Member of the Working Group “Externe Unternehmensberichterstattung” (AKEU) of the Schmalenbachgesellschaft für Betriebswirtschaft e. V. (since 2019)
Member of the supervisory board of the DIIR (Deutsches Institut für Interne Revision. e.V.) (since 2024)

 

Affiliations

Member of the European Accounting Association (EAA)

Member of the Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.

Member of the German Academic Association for Business Research (Verband der Hochschullehrer für Betriebswirtschaft e.V. – VHB)

Member of the German Association of University Professors and Lecturers (Deutscher Hochschulverband – DHV) 

I. Monographs

  • IFRS for SMEs – Ergebnisse einer Befragung von nicht kapitalmarktorientierten Unternehmen in Deutschland, hrsg. von Bundesverband der Deutschen Industrie e.V./Deutsches Rechnungslegungs Standards Committee e.V./Lehrstuhl für Betriebswirtschaftslehre, insbes. Internationale Rechnungslegung und Wirt?schafts?prüfung der Universit?t Bamberg/Lehrstuhl für Financial Accounting and Auditing der Universit?t Regensburg, Berlin 2010, (with Haller, A.).
  • Entwurf eines Internationalen Standards zur Bilanzierung von Small and Medium-sized Entities (ED-IFRS for SMEs) – Ergebnisse einer Befragung deutscher mittelst?ndischer Unternehmen, hrsg. von Bundesverband der Deutschen Industrie e.V./Deutscher Industrie- und Handelskammertag e.V./Deutsches Rechnungslegungs Standards Committee/Lehrstuhl für Financial Accounting and Auditing an der Universit?t Regensburg, Berlin 2007, (with Haller, A./Beiersdorf, K.).
  • Die Entwicklung der Differenzierung der Unternehmensberichterstattung in Deutsch?land und Gro?britannien, Frankfurt am Main u. a. 2004.
  • Contribution to the Monograph “Unternehmenspublizit?t im internationalen Wett?be?werb” (Haller, A./Walton, P./Raffournier, B. (editors)), Stuttgart 2000.

II. Editor

  • Gesch?ftsmodelle in der digitalen Welt, Wiesbaden 2019 (with Becker, W./Fliaster, A./Ivens, B./Leischnig, A./Pflaum, A./Sucky, E.).
  • IFRS for SMEs – Kommentar zur Rechnungslegung nach IFRS für nicht kapital?marktorientierte Unternehmen, Stuttgart 2010 (with Bruns, H.-G./Klein, K-G./Knorr, L./Marten, K.-U.).
  • Forschende Frauen in Bamberg, Kolloquium 2014, Beitr?ge Bamberger Nachwuchswissenschaftlerinnen, Bamberg 2014 (with Raev, A./Hermann, I.).

III. Refereed Articles

  • Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry. In: Abacus, 2025, https://doi.org/10.1111/abac.12365 (with Altendorfer, A./Küster, S.)
  • Hedge Accounting and Firms’ Future Investment Spending. In: Finance Research Letters, Vol. 72, 2025, https://doi.org/10.1016/j.frl.2024.106477 (with Kre?, A./Hartlieb S./Mazzi, F.)
  • Audit Staff Satisfaction and Audit Quality:Evidence from the Private Client MarketSegment. In: European Accounting Review, 2024, https://doi.org/10.1080/09638180.2024.2321344 (with Carey, P./Hartlieb, S.).
  • Auditors' Carbon Risk Consideration under the EU Emission Trading System. In: Accounting in Europe, Vol. 21, 2024, Issue No. 1. (with Keller, I./Hartlieb, S.).
  • Validating implied cost of capital with realized returns by using alternative measures of cash-flow news. In: The British Accounting Review, Vol. 55, 2023, Issue No. 6. (with Ketterer, S./Dionysiou, D./Tsalavoutas I.)
  • Do auditors respond to clients' climate change-related external risks? Evidence from audit fees. In: European Accounting Review, Vol. 33, 2024, Issue No. 3, pp. 1075-1103, https://doi.org/10.1080/09638180.2022.2141811 (with Hartlieb, S.).
  • Job Satisfaction and Investment Efficiency - Evidence from Crowdsourced Employer Reviews. In: European Management Journal, Vol. 42, 2024, Issue No. 2, pp. 266-280 (with Arvidsson, S./Hartlieb, S.).
  • External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature using a PESTLE Analysis. In: Auditing: A Journal of Practice & Theory, 2022, Vol. 41, No. 3, S. 95-119 (with Hartlieb, S./Hay, D./Niemi, L./Ojala, H.).
  • Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms In: Journal of International Accounting, Auditing and Taxation, 2022, Vol. 48 (with Brasch, A./Jarvis, R.).
  • Capitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies In: Accounting in Europe, 2022, Vol. 19, No. 3, pp. 363-396. (with Brasch, A./Jarvis, R.).
  • Does it really pay off for investors to consider information from social media? In International Review of Financial Analysis, 2022, Vol. 81 (with Klamer, S./Muck, M.)
  • Importance of country factors for global differences in audit pricing: New empirical evidence. In: International Journal of Auditing, 2021, Vol. 25, No. 2, S. 303-331. (with Hartlieb, S./Hay, D./Niemi, L./Ojala, H.).
  • The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence, in: The International Journal of Accounting, 2020, Vol. 55, No. 04, 2050018, (with Hartlieb, S./Loy, T. R.).
  • Does community social capital affect asymmetric cost Behaviour?, in: Management Accounting Research, Vol. 46, 2020, Issue No. 1 (with Hartlieb, S./Loy, T. R.).
  • Development costs capitalization and debt financing, in: Journal of Business, Finance and Accounting, Vol. 46, 2019, Issue No. 5-6, pp. 636-685 (with Kre?, A./Tsalavoutas, I.).
  • What drives voluntary audit adoption in small German companies?, in: International Journal of Auditing, Vol. 22, 2018, pp. 503 – 521 (with Weik, A./Ojala, H.).
  • The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS – Empirical Evidence from German Private Firms, in: Accounting in Europe, Vol. 15, 2018, Issue No. 3, pp. 323 – 346, (with Shirkhani, D./Helduser C.).
  • The Determinants of Capitalising Development Costs in Private Companies - Evidence from Germany, in: Journal of Business Economics, Vol. 86, 2016, Issue No. 3, S. 259 - 300, (with Wencki, S.).
  • A review of the literature on methods of Computing the Implied Cost of Capital, in: International Review of Financial Analysis, Vol. 42, 2015, pp. 235 - 252, (with Echterling, F./Ketterer, S.).
  • Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38, in: Journal of International Financial Management & Accounting, Vol. 26, 2015, Issue No. 03, pp. 257 – 293, (with Dinh, T./Schultze, W./Steeger, L.).
  • Mean reversion adjusted betas used in business valuation practice: a research note, in Journal of Business Economics, Vol. 85, 2014, pp. 759 - 792., (with Echterling,F.).
  • XBRL to enhance external financial reporting: Should we implement or not? Case Company X, in: Journal of Accounting Education, Vol. 32, 2014, No. 2, pp. 160 – 170, (with Ojala, H./Penttinen, E.).
  • The Role of Management as a User of Accounting Information: Implications for Standard Setting, in: Journal of Accounting and Information Systems, Vol. 12, 2013, No. 2, pp. 155 – 189 (with Schultze, W.).
  • Does Size Influence the Suitability of the IFRS for SMEs – Empirical Evidence from Germany, in Accounting in Europe, Vol. 6 (2009), No. 2, pp. 195 – 230 (w