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
https://research.aalto.fi/...
Honors and awards
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
Research groups
- Audit Research Group
Publications
The Effect of Audit Partner Digitalization Expertise on Audit Fees
Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen
2024
European 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
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
IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?
Jenni Kallunki, Juha-Pekka Kallunki, Lasse Niemi, Henrik Nilsson
2019
Contemporary Accounting Research
Responsiveness of Auditors to the Audit Risk Standards
Lasse Niemi, W.Robert Knechel, Hannu Ojala, Jill Collis
2018
Accounting in Europe
The Demand for Voluntary Audit in Micro-Companies
Hannu Ojala, Jill Collis, Juha Kinnunen, Lasse Niemi, Pontus Troberg
2016
INTERNATIONAL JOURNAL OF AUDITING