Dr Ulrike   Thurheimer

Dr Ulrike Thurheimer

Casual Academic

PhD Accounting - Maastricht University, the Netherlands (2020)

M.Sc. Business Research (Accounting) - Maastricht University, the Netherlands (2015)

B.Sc. International Business - Maastricht University, the Netherlands (2013)

Business School
School of Accounting, Auditing and Taxation

Lecturer Accounting

Ulrike joined the School of Accounting at UNSW Sydney in August 2020. Prior to that, she completed her PhD in Auditing at Maastricht University, the Netherlands. During her doctoral studies, she spent time as a Doctoral Research Fellow at the Tuck School of Business at Dartmouth College (2018-2019) and as a visiting PhD student at UNSW (2017, 2018, 2019). She holds a B.Sc. in International Business and an M.Sc. Business Research from Maastricht University.


Ulrike's research centers around the value of auditing and audit quality. She is interested in how inputs to the audit, the audit process and contextual factors affect audit production and audit quality. Specifically, her research investigates the quality of group audits, the effectiveness of public oversight and auditor's incentives from regulation and litigation. As a co-investigator of research grants from the Dutch Foundation for Auditing Research, she investigates the auditor's detection and correction of misstatements, audit production and the effect of audit committee involvement on audit quality.

+61-2-9065 2718
Room 3057 Quadrangle building - Ref E15
  • Journal articles | 2021
    Carson E; Simnett R; Thürheimer U; Vanstraelen A, 2021, 'Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees', Journal of Accounting Research, http://dx.doi.org/10.1111/1475-679X.12418
    Journal articles | 2016
    van Raak J; Thürheimer U, 2016, 'Opportunities to improve the measurement of audit quality: a call for collaboration between the profession and academics', Maandblad Voor Accountancy en Bedrijfseconomie, vol. 90, pp. 352 - 351, http://dx.doi.org/10.5117/mab.90.31359
  • Theses / Dissertations | 2021
    Thurheimer U, 2021, Context matters: Essays on factors affecting the supply of audit quality and audit outcomes, http://dx.doi.org/10.26481/dis.20200325ut
    Preprints |
    Carson E; Simnett R; Thuerheimer U; Vanstraelen A, The Effect of National Inspection Regimes on Audit Quality, http://dx.doi.org/10.2139/ssrn.3049828

 AFAANZ Research Grant - The demand and consequences of assurance of mandatory extended external reporting (2021) - AU$7,031

Research Grant from the philanthropic fund of the Division of Equity, Diversity and Inclusion, UNSW (2021) - AU$1,671

Foundation for Auditing Research Grants (Co-investigator)

  • The drivers and the impact of audit committee involvement on audit quality (2018) - €200,000
  • Audit production (2017) - €18,000
  • The auditor's evaluation of misstatements: exploration, drivers, and consequences (2016) - €158,584

Limperg International Scholarship Program - Travel Grant (2018) - €7,911

Maastricht University International Travel Grant (2017) - €3,000

AFAANZ Best PhD Award - Highly Commended (2021)

European Accounting Association (EAA) PhD representative to the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Doctoral Symposium and Conference (2018)

Excellent Tutor, Maastricht University (2014)

Beta Gamma Sigma (2013, 2015)

Before joining UNSW, Ulrike taught Financial Accounting, Management Accounting, Corporate Governance, and Finance at the undergraduate and Auditing and Assurance Services at the postgraduate level. At UNSW, she is currently a lecturer for the course ACCT1501 Accounting and Financial Management 1A, and as of 2021 COMM1140 Financial Management.

Ulrike is an Associate Fellow of Advance HE.