Dr. Julia Baldauf, SenL
Julia Baldauf (born Severus) was born and raised in Salzburg, is married and the mother of three sons. Julia Baldauf began studying business administration at the University of Innsbruck in 1998 and completed her degree in 2003 with a thesis entitled "The auditing of associations in accordance with the 2002 Associations Act".
Julia Baldauf developed a great enthusiasm for accounting while still at school. This passion was strengthened by her mother's tax consultancy and auditing firm, where Julia Baldauf was able to gain valuable practical experience, assisting in the auditing of annual financial statements and acquiring in-depth practical knowledge of auditing and accounting.
Her enthusiasm for this subject matter ultimately led her to a successful academic career in this field, which she began in 2003 as a research assistant at the Institute of Accounting, Taxation and Auditing at the University of Innsbruck. She received her doctorate in 2007 with "suma cum laude". The dissertation examined the effects of joint audits in the audit of financial statements. From 2011 to 2019, Julia Baldauf was an assistant professor at the Institute of Accounting, Taxation and Auditing at the University of Innsbruck, where she has been a senior lecturer since summer 2019.
In addition to the University of Innsbruck, she is also intensively involved in teaching at other universities in the areas of auditing annual and consolidated financial statements and accounting in accordance with the Austrian Commercial Code (UGB). The focus of her research and teaching is on the field of auditing, in particular international auditing standards, auditor judgment and the auditing of sustainability reports. She has published numerous articles in renowned national and international journals and has given numerous presentations at international meetings and conferences.
As part of her research activities, she works particularly empirically and quantitatively with data obtained from databases, surveys, experiments or digital online annual and transparency reports. One focus of her more recent work is the empirical investigation of the quality of audits and annual financial statements as well as the quality and further development of accounting-related higher education and current developments in the auditing of sustainability reports.
The exchange and discourse with practitioners is particularly important to her in order to closely link theory and practice and thus provide students and colleagues with practical insights. Julia Baldauf was a member of the quality assurance working group of the Institute of Austrian Certified Public Accountants and has been a regular contributor to the "Prüfung Aktuell" section of the journal of the Institute of Austrian Certified Public Accountants since 2009. Her work has been awarded various research prizes (e.g. Research Prize of the Institute of Austrian Certified Public Accountants, Recognition Prize of the Chamber of Tax Consultants and Certified Public Accountants). In 2017, Julia Baldauf published the book "Theorie und Praxis aus Wirtschaftsprüfung und Rechnungslegung - Nationale und Internationale Entwicklungen" with contributions from 42 authors and organized several scientific conferences for academics and practitioners on current topics in auditing and accounting.
Julia Baldauf is also a regular member of various university committees and working groups, such as appointment, habilitation and curriculum committees.