Recent Top Articles
Articles published in ABS 3-4* or JUFO-3 by our accounting faculty members since 2021 (Aalto University affiliated studies).
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* or JUFO-3 by our accounting faculty members with a minimum of 100 Scopus citations (Aalto University affiliated studies).
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
2024
Journal of Accounting Research
Leadership ability : Labor market outcomes, organizational benefits, and talent management in the auditing profession
Ting Dong, Juha Pekka Kallunki, Henrik Nilsson, Ann Vanstraelen
2024
Contemporary Accounting Research
Managerial extraversion and corporate voluntary disclosure
Florian Eugster, Jenni Kallunki, Juha-Pekka Kallunki, Henrik Nilsson
2024
Contemporary Accounting Research
Provision of Non-Audit Services in European Countries
Meng Guo, Sven Hartlieb, Lasse Niemi
2024
Quick Notes on Accounting
Agents’ context-specific conduct in making strategic investment decisions
Jari Huikku, Elaine Harris, Moataz Elmassri, Deryl Northcott
2024
Journal of Accounting & Organizational Change
Joint value creation: A functional, proactive approach to contract governance
Anna Hurmerinta-Haanpää, Gerlinde Berger-Walliser
2024
American Business Law Journal
Board Response to Transnational Regulation on Corporate Governance: A Case Study on EU Banking Regulation
Seppo Ikäheimo, Eduardo Schiehll, Vikash Sinha
2024
Risks
Earnings management in local government healthcare reporting : Financial distress vs. peer influence?
Jaana Kettunen, Pasi Leppänen, Hannu Ojala, Jani Saastamoinen
2024
British Accounting Review
Finland Report in "Judicial Review of Competition Law Enforcement in the EU Member States and the UK"
Petri Kuoppamäki
2024
Judicial Review of Competition Law Enforcement in the EU Member States and the UK
Kilpailunrajoitukset ja julkiset hankinnat
Petri Kuoppamäki
2024
Yritysoikeus
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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