Research interests
Professor Lasse Niemi leads the Audit Research Group which consists of the following research teams:
1) Value of auditing (and demand for voluntary audits)
2) Social Networks and Auditing and Corporate Governance
3) Digitalization and Auditing
4) The impact of auditor’s cognitive and other abilities vs.regulatory environment on audit quality
Education/Academic qualification
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Doctor of Science (Economics and Business Administration), Business Economics, Helsingin kauppakorkeakoulu
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Licentiate of Science (Economics and Business Administration), Business Economics, Helsingin kauppakorkeakoulu
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Master of Science (Economics and Business Administration), Helsingin kauppakorkeakoulu
Academic keywords
auditing, internal controls, internal auditing
Contact: firstname.lastname@aalto.fi
Latest publications
Is professional exam performance associated with career success for Big 4 auditors? Evidence on gender differences
Antti Fredriksson, David Hay, Jukka Karjalainen, Arpine Maghakyan, Lasse Niemi
2025
Contemporary Accounting Research
The Effect of Audit Partner Digitalization Expertise on Audit Fees
Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen
2025
European Accounting Review
Provision of Non-Audit Services in European Countries
Meng Guo, Sven Hartlieb, Lasse Niemi
2024
Quick Notes on Accounting
Climate risk disclosures and auditor expertise
Ly Pham, David Hay, Antti Miihkinen, Emma Riikka Myllymäki, Lasse Niemi, Jukka Sihvonen
2024
British Accounting Review
Audits of smaller entities
Carolyn Cordery, Lasse Niemi, David Hay
2023
International Journal of Auditing
External Factors and the Pricing of Audit Services
Brigitte Eierle, Sven Hartlieb, David C. Hay, Lasse Niemi, Hannu Ojala
2022
Auditing: a Journal of Practice and Theory
Importance of country factors for global differences in audit pricing: New empirical evidence
Brigitte Eierle, Sven Hartlieb, David C. Hay, Lasse Niemi, Hannu Ojala
2021
International Journal of Auditing
Reputation Capital of Directorships and Demand for Audit Quality
Antti Fredriksson, Anila Kiran, Lasse Niemi
2020
European Accounting Review
A Reply to the Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies”
H. Ojala, J. Kinnunen, L. Niemi, P. Troberg, J. Collis
2020
International Journal of Accounting
What turns the taxman on?
Hannu Ojala, Juha Kinnunen, Lasse Niemi, Pontus Troberg, Jill Collis
2020
International Journal of Accounting