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Faculty of Law, Business & Economics

Assistant Professorship of Auditing | Prof. Dr. Sven Hörner

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Research Areas

  • Perceived Audit Quality and Earnings Quality of Public Firms
  • Shareholder Voting at Annual General Meetings
  • ​Audit Quality Differentiation in the German Private Firm Setting

The European Union (EU) has always been interested in the reliability of accounting information and auditor independence. Simultaneously, the EU is interested in fostering shareholder rights and long-term shareholder engagement at the annual general meeting. Current EU regulations underpin these interests. Therefore, my research projects focus on shareholders’ perceptions regarding auditing quality and earnings quality. Furthermore, I deal with private companies' audits in Germany and investigate audit quality and lenders' related perceptions.

​Perceived Audit Quality and Earnings Quality of Public FirmsHide
​Shareholder Voting at Annual General MeetingsHide
Audit Quality Differentiation in the German Private Firm Setting Hide

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