Ludwig Hilmer is an external doctoral student at the Professorship Finance and Accounting at the Technical University of Munich (TUM). He joined the team of Prof. Dr. Maniora in May 2019. He holds a bachelor’s and a master’s degree in Business Administration from the University of Regensburg. During his studies, he studied abroad at the KU Leuven in Belgium. Since 2015, Mr. Hilmer is working for KPMG in the audit department Munich. During his audit work for diverse clients in different countries and industries, he gained substantiated practical experiences in accounting and auditing. He successfully passed the German tax advisor (Steuerberater, StB) examination in the beginning of 2019. His research focuses on audit processes and its outcomes. As such, he analyzes how specific circumstances, settings or auditor characteristics affect audit quality.