Department of Accounting & Business Law

Nina Sormunen

University Lecturer (Accounting)
Nina Sormunen

Nina Sormunen is a Senior University Lecturer of Financial Accounting. Her teaching and research interests include financial accounting, financial reporting and auditing.


  • Doctor of Science (Economics and Business Administration), Copenhagen Business School (2012)
  • Master of Science (Economics and Business Administration), University of Vaasa (2009)


  • Sormunen, N (2016). Mikä on tilintarkastuskertomuksen merkitys lainanantajien päätöksenteossa? Balanssi.
  • Sormunen, N. (2014). Konkurssia edeltävä toiminnan jatkuvuuden arviointi Pohjoismaissa. Balanssi.
  • Sormunen, N. (2014). The Bank Officers’ Perceptions and Uses of Qualified Audit Reports. Qualitative Research in Accounting and Management, 11:3, 215-237.
  • Sormunen, N, K. Jeppesen, S. Sundgren & T. Svanström (2013). Harmonisation of Audit Practice: Empirical Evidence from Going-Concern Reporting in the Nordic Countries. International Journal of Auditing, 17:3, 308-326.
  • Sormunen, N. & T. Laitinen (2012). Late Financial Distress Process Stages and Financial Ratios: Evidence for Auditor’s Going Concern Evaluation. The Finnish Journal of Business Economics, 1, 41-69.
  • Sormunen, N. & S. Sundgren (2010). Konkurssit ja tilintarkastajan jatkamiskelpoisuusharkinta ennen konkurssia. Majakka.

Academic keywords

Financial Accounting, Auditing


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