Department of Accounting & Business Law

Audit Research Group

Audit Research Group conducts research on cross-disciplinary aspects of auditing and collaborates actively with other universities and industry.
Close-up of two students making notes on a research article while reading it.

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

Value of auditing (and demand for voluntary audits) 

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

Social Networks and Auditing and Corporate Governance

Digitalization and Auditing

Auditing and sustainability

Auditor characteristics and audit quality


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

Latest publications

Reputation Capital of Directorships and Demand for Audit Quality Fredriksson, A., Kiran, A., Niemi, L. 19 Feb 2020

IQ and Audit Quality: Do Smarter Auditors Deliver Smarter Audits?

Niemi, L., Kallunki, J., Kallunki, J-P. & Nilsson, H. 13 Feb 2019

Do an Insider's Wealth and Income Matter in the Decision to Engage in Insider Trading?

Kallunki, J., Kallunki, J-P., Nilsson, H. & Puhakka, M. 15 Jun 2018

Responsiveness of  Auditors to the Audit Risk Standards

Niemi, L., Knechel, W. R., Ojala, H. & Collis, J. 2018

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