Recent Top Articles
Articles published in ABS 3-4* by our accounting faculty members since 2017
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 emphasis of research in financial accounting is on financial statement analysis (broadly defined) and auditing. Prof. Lasse Niemi leads an Auditing Research Group.
Recent research activities in the field of financial accounting include:
- adoption of International Financial Reporting Standards (IFRS)
- goodwill accounting
- segment reporting
- voluntary accounting disclosures
- investor relations
- auditing
- corporate governance
Healthcare Productivity Research Group focuses primarily on the issues related to performance measurement and management control. The group isled by Prof. Teemu Malmi.
Further research in the field of management accounting revolves around:
- capital budgeting
- cost management
- productivity measurement and management
- management control systems
- performance measurement
- reporting format design
- implementation and diffusion of non-financial performance measures
- use of management accounting information in strategic decision making
- risk management
The objective of the business law discipline is to apply methods of legal sciences, business economics, or a combination of the two to develop a methodological toolbox. The research and practices in the business law discipline are aimed at helping firms add value by innovative applications of legal tools in business strategy and planning.
The core fields of research in business law are:
- Contract Law
- Competition Law
- Digitalisation and Law
- Pension Finance
- Service Economy
- Financial Markets
- Innovation Research
- Taxation
- Sustainable Law
- Conflict Management and Dispute Systems Design
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.
Highly Cited Articles
Articles published in ABS 3-4* by our accounting faculty members with a minimum of 80 Scopus citations.
Latest publications
How Does Carbon Footprint Information Affect Consumer Choice? : A Field Experiment
Bianca Beyer, Rico Chaskel, Simone Euler, Joachim Gassen, Ann-Kristin Großkopf, Thorsten Sellhorn
2023
JOURNAL OF ACCOUNTING RESEARCH
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders
Terhi Chakhovich, Tuija Virtanen
2023
Critical Perspectives on Accounting
Auditors' self-assessment of engagement quality and the role of stakeholder priority
Limei Che, Emma-Riikka Myllymaki, Tobias Svanstrom
2023
Accounting and Business Research
Financial Stability and Public Confidence in Banks
Lucy Chernykh, Denis Davydov, Jukka Sihvonen
2023
JOURNAL OF FINANCIAL STABILITY
Audits of smaller entities
Carolyn Cordery, Lasse Niemi, David Hay
2023
INTERNATIONAL JOURNAL OF AUDITING
Investment–cash flow sensitivity and investor protection
Luiz Ricardo Kabbach de Castro, Henrique Castro Martins, Eduardo Schiehll, Paulo Renato Soares Terra
2023
Journal of Business Finance and Accounting
Reconstructing Legitimacy of Internal Auditing During ERP implementations: Two contrasting cases
Hany Elbardan, Donald Nordberg, Vikash Kumar Sinha
2023
Journal of Accounting Literature
Managerial extraversion and corporate voluntary disclosure
Florian Eugster, Jenni Kallunki, Juha-Pekka Kallunki, Henrik Nilsson
2023
Contemporary Accounting Research
Mediating Power in Cross-Border Tax Dispute Resolution
Petra Hietanen-Kunwald, Moritz Scherleitner
2023
Liikejuridiikka
Explaining changes in students’ approaches to learning : the first course in accounting
Jari Huikku, Markus Mättö, Hannu Ojala
2023
Research Groups
At the Department of Accounting and Business Law, we host two research groups:
Healthcare Productivity Group
We are a dynamic research group focusing on top publications in management accounting, health economics and medical journals.
Audit Research Group
Audit Research Group conducts research on cross-disciplinary aspects of auditing and collaborates actively with other universities and industry.
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