Lasse Niemi

Professori (Associate professor)
Professori (Associate professor)
E701 Dept. Accounting

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

Full researcher profile
[email protected]


The Best Paper Award, EARNet Symposium 2001

Held in Wuppertal, Germany. Received for the paper ‘Client ownership type as a determinant of audit effort and audit fee: evidence from Finland’
Award or honor granted for a specific work Department of Accounting Jan 2001


  • Audit Research Group


The Effect of Audit Partner Digitalization Expertise on Audit Fees

Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen 2024

Audits of smaller entities

Carolyn Cordery, Lasse Niemi, David Hay 2023

External Factors and the Pricing of Audit Services

Brigitte Eierle, Sven Hartlieb, David C. Hay, Lasse Niemi, Hannu Ojala 2022

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

Reputation Capital of Directorships and Demand for Audit Quality

Antti Fredriksson, Anila Kiran, Lasse Niemi 2020

What turns the taxman on?

Hannu Ojala, Juha Kinnunen, Lasse Niemi, Pontus Troberg, Jill Collis 2020

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

Jenni Kallunki, Juha-Pekka Kallunki, Lasse Niemi, Henrik Nilsson 2019

Responsiveness of Auditors to the Audit Risk Standards

Lasse Niemi, W.Robert Knechel, Hannu Ojala, Jill Collis 2018

The Demand for Voluntary Audit in Micro-Companies

Hannu Ojala, Jill Collis, Juha Kinnunen, Lasse Niemi, Pontus Troberg 2016