Dr. Matthias F. Baumann, M.Sc.

Former Research Associate

Address

Publications

Teucher, C./Baumann, M.F./Ratzinger-Sakel, N.V.S. (2024): Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee - Evidence from Germany, in: Accounting Horizons. Forthcoming (VHB-JOURQUAL-Ranking 2024: B).

Baumann, M. F./Ratzinger-Sakel, N. V. S. (2020): The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees, in: International Journal of Auditing, Vol. 24 (1), https://doi.org/10.1111/ijau.12182 (VHB-JOURQUAL-Ranking 2024: B).

Baumann, M. F./Ratzinger-Sakel, N. V. S. (2019): Erforderliche Prüferwechsel und Ausschreibungen bei Unternehmen von öffentlichem Interesse (PIE) – Eine Analyse unter Berücksichtigung neu veröffentlichter Mandatsdauern, in: Die Wirtschaftsprüfung, Vol. 72(5), S. 254-260 (VHB-JOURQUAL-Ranking 2024: C).

Working Paper

Baumann, M. F./Ratzinger-Sakel, N. V. S./Tiedemann, T. (2019): Pricing Strategies of Big4 and Non-Big4 Auditors in the Light of Audit Tendering, Working Paper, Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3342408.

Conference Presentations

Baumann, M. F./Ratzinger-Sakel, N. V. S./Tiedemann, T. (2020): Pricing Strategies of Big4 and Non-Big4 Auditors in the Light of Audit Tendering, 2nd Swiss Accounting Research Alpine Camp (SARAC) 2020, Andermatt, Switzerland.

Baumann, M. F./Ratzinger-Sakel, N. V. S./Tiedemann, T. (2019): Pricing Strategies of Big4 and Non-Big4 Auditors in the Light of Audit Tendering, 10th European Audit Research Network Symposium (EARNet) 2019, Parma, Italy.

Baumann, M. F./Ratzinger-Sakel, N. V. S. (2018): The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees, ACA Symposium 2018, St. Gallen, Switzerland.

Baumann, M. F./Ratzinger-Sakel, N. V. S. (2018): Votes Against Auditor Ratification and Audit Pricing – Evidence from a Mandatory Ratification Setting, 24th Annual International Symposium on Audit Research (ISAR 2018), Maastricht, Netherlands.

Baumann, M. F./Ratzinger-Sakel, N. V. S. (2018): Votes Against Auditor Ratification and Audit Pricing – Evidence from a Mandatory Ratification Setting, Annual Accounting Conference 2018, Berlin, Germany.