Auditing

Audit Research Group conducts research on cross-disciplinary aspects of auditing and collaborates actively with other universities and industry.

Audit Research Group

Professor Lasse Niemi leads the Audit Research Group. It consists of the following research teams:

1) Value of auditing (and demand for voluntary audits) 

• Juha Kinnunen, Hannu Ojala, Pontus Troberg (Hanken), Jill Collis (Brunel University, London)

Seminar on the Value of Auditing (14.2.2017), together with the Audit Supervision Unit of the Finnish Patent and Registration Office. See more.
 
On-going research:
What Turns the Taxman On? The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the Tax Returns of Private Companies
 
A recent study by our group:
The Demand for Voluntary Audit in Micro-Companies: Evidence from Finland

Related study by:
Ojala, H., Niskanen, M., Collis, J. and Pajunen, K. (2014).
Audit quality and decision-making in small companies, Managerial Auditing Journal, Vol. 29 Issue 9, p. 800-817.

 
2) Social Networks and Auditing and Corporate Governance

• Anila Kiran, Antti Fredriksson (University of Turku)

3) Digitalization and Auditing

• Arpine Maghakyan

4) Current Auditing Issues

• Hannu Ojala, David Hay

Collaboration

In addition, Prof. Lasse Niemi collaborates with Professor Juha-Pekka Kallunki (University of Oulu) and Professor Henrik Nilsson (Stockholm School of Economics) on Auditor’s individual characteristics and audit quality. Recent publication: Do Smarter Auditors Deliver Better Audit Quality? Archival Evidence Based on Unique IQ Data on Swedish Auditors