Florian Eugster

Florian Eugster serves as Associate Professor of Auditing at the University of St. Gallen (HSG), Switzerland, where his research and teaching focus on auditing, financial accounting, and valuation. Based in St. Gallen at Tigerbergstrasse 9 (Office 57-106), he maintains an active academic profile with international collaborations and editorial responsibilities.

His educational foundation includes a summa cum laude PhD in Finance from the University of Zurich (2009–2013), complemented by pedagogical training from the Stockholm School of Economics (2017) and CEIBS (2015). Earlier degrees comprise a Master of Arts in Business Administration (summa cum laude, 2007–2009) and Bachelor of Arts in Banking and Finance (2004–2007), both from the University of Zurich, with a visiting period at the University of Toronto’s Rotman School (2012–2013).

Eugster’s research spans critical domains in accounting:

• Auditing: Investigating audit quality determinants, materiality judgments during crises, and digital transformation’s impact on assurance processes
• Financial Accounting: Analyzing valuation techniques, supply chain disclosures, and cross-cultural earnings reporting practices
• Contemporary Issues: Pioneering studies on climate-related disclosures, passive investor influences, and green bond verification mechanisms

His scholarly output demonstrates increasing engagement with ESG factors and regulatory challenges in global markets.

Analysis of his 15 most recent publications reveals a methodological emphasis on archival data spanning US, UK, Chinese, and Swiss contexts. Key trajectories include the growing intersection of digitalization with auditing standards, heightened scrutiny of climate disclosures, and the evolving role of institutional investors in financial oversight. His work consistently addresses regulatory gaps while maintaining technical rigor in accounting measurement.

Eugster contributes to academic governance as a member of the European Accounting Review editorial board, reflecting peer recognition of his expertise. This service represents his primary documented scholarly contribution beyond publications.

As an educator, he supervises doctoral research through courses like ‘Topics in Accounting Research’ and ‘Empirical Archival Methods’, while teaching bachelor/master courses in auditing, financial statement analysis, and valuation. His executive education involvement includes the CAS Internal Auditing program. Project leadership in ‘Weiterentwicklung IKS/RCM @ HSG’ demonstrates institutional engagement with risk control systems, though specific grant funding details remain undisclosed.

While no dedicated laboratories are mentioned, his ‘Advanced Auditing & Audit Data Analytics’ course indicates integration of computational methods into assurance practices, suggesting emerging work in audit technology applications.