Department of Accounting & Business Law

Lasse Niemi

Associate Professor of Accounting
Lasse Niemi by Heidi Kouvo

Research interests

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

Education/Academic qualification

  • Doctor of Science (Economics and Business Administration), Business Economics, Helsingin kauppakorkeakoulu

  • Licentiate of Science (Economics and Business Administration), Business Economics, Helsingin kauppakorkeakoulu

  • Master of Science (Economics and Business Administration), Helsingin kauppakorkeakoulu

Academic keywords

auditing, internal controls, internal auditing

Contact[email protected]

Latest publications

Provision of Non-Audit Services in European Countries

Meng Guo, Sven Hartlieb, Lasse Niemi 2024 Quick Notes on Accounting

The Effect of Audit Partner Digitalization Expertise on Audit Fees

Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen 2024 European Accounting Review

Climate risk disclosures and auditor expertise

Ly Pham, David Hay, Antti Miihkinen, Emma Riikka Myllymäki, Lasse Niemi, Jukka Sihvonen 2024 British 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

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
More information on our research in the Aalto research portal.
Research portal
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