Department of Accounting & Business Law

Research

Find out about our research.
Aalto BIZ Research

At the Department of Accounting and Business law, we conduct high-quality research on various topics. Our research is published in top peer-reviewed journals. The emphasis of our research is on financial statement analysis, capital budgeting, auditing, performance measurement, management control, risk management, corporate governance, taxation, and competition law. 

Our faculty members apply economic, sociological and legal science-based theories in their research. We also deploy a variety of methods: qualitative (case studies, literature reviews, conceptual approaches, action and managerial research); quantitative (regression, survey, and textual data mining); and other research methods (field experiments, fsQCA). 

We host dedicated research groups for auditing and healthcare productivity.

The faculty of the department regularly publish their work in internationally recognised journals. Articles by the members of faculty have been published in a wide range of top academic journals, such as Accounting, Organizations and Society, Contemporary Accounting Research, Journal of Accounting Research, Management Science, Review of Economics and Statistics, Management Accounting Research, European Law Journal, and European Law Review.

Apart from these top journals, our faculty members regularly publish in internationally recognised Accounting and Finance journals, such as Journal of Corporate Finance; European Accounting Review; The British Accounting Review; Accounting and Business Research; Accounting, Auditing & Accountability Journal; Accounting Horizons; Auditing: A Journal of Practice and Theory; International Journal of Accounting; Journal of Business Finance and Accounting; and Journal of International Accounting, Auditing and Taxation.

Interdisciplinary research from our faculty is regularly published in internationally acclaimed journals such as Personality and Individual Differences; Industrial Marketing Management; Journal of Business Research; and European Sports Management Quarterly. 

Recent Top Articles

Articles published in ABS 3-4* by our accounting faculty members since 2017

Department of Accounting & Business Law

Highly Cited Articles

Articles published in ABS 3-4* by our accounting faculty members with a minimum of 80 Scopus citations.

Department of Accounting & Business Law

Latest publications

Mediating Power in Cross-Border Tax Dispute Resolution

Petra Hietanen-Kunwald, Moritz Scherleitner 2023 Liikejuridiikka

Board characteristics and negative disclosure tone

Antti Miihkinen, Minna Martikainen, Luke Watson 2023 Journal of Accounting Literature

Article 6 of the Anti Tax Avoidance Directive – Living a Life on Its Own?

Moritz Scherleitner 2023 European Business Law Review

Has UEFA’s financial fair play regulation increased football clubs’ profitability?

Santeri Ahtiainen, Henry Jarva 2022 European Sport Management Quarterly

“As protective gear began to run low, guidance on protection became looser” - Healthcare workers' perspectives on infection prevention and control during the COVID-19 pandemic

Ida Aulanko, Petra Nikuri, Lotta Oksanen, Sampo Oksanen, Laura Lahdentausta, Milla Pietiäinen, Susanna Paju, Anne Kivimäki, Pirkko Pussinen, Ahmed Geneid, Enni Sanmark 2022 Frontiers in Public Health

Subjectifying end customers as life-content-producers: The field of the R&D of medicines

Terhi Chakhovich, Jari Huikku 2022 13th Conference on New Directions in Management Accounting

Auditors' self-assessment of engagement quality and the role of stakeholder priority

Limei Che, Emma-Riikka Myllymaki, Tobias Svanstrom 2022 ACCOUNTING AND BUSINESS RESEARCH

Who cares about sanctions? Observations from annual reports of European firms

Denis Davydov, Jukka Sihvonen, Laura Solanko 2022 Post-Soviet Affairs

Investment–cash flow sensitivity and investor protection

Luiz Ricardo Kabbach de Castro, Henrique Castro Martins, Eduardo Schiehll, Paulo Renato Soares Terra 2022 Journal of Business Finance and Accounting

Creating a production pipeline for 360° learning environments

David Derichs, Sofia Sevon, Taija Votkin, Tomi Kauppinen 2022 14th International Conference on Education and New Learning Technologies
More information on our research in the Research database.
Research database

Research Groups

At the Department of Accounting and Business Law, we host two research groups:

Research Department of Finance

Healthcare Productivity Group

We are a dynamic research group focusing on top publications in management accounting, health economics and medical journals.

Department of Accounting & Business Law
Close-up of two students making notes on a research article while reading it.

Audit Research Group

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

Department of Accounting & Business Law
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