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) 

Social Networks and Auditing and Corporate Governance

Anila Kiran, Antti Fredriksson (University of Turku)

Digitalization and Auditing

The Impact of Auditor’s Cognitive and Other Abilities vs. Regulatory Environment on 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

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

Niemi, L., Kallunki, J., Kallunki, J-P. & Nilsson, H. 16 Jun 2018

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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