Niuosha Samani

University of Gothenburg, Department of Business Administration

PhD

Sweden

  • University of Gothenburg, Department of Business Administration

SCHOLARLY PAPERS

4

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545

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Scholarly Papers (4)

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1.

Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees

Journal of International Accounting, Auditing and Taxation, Forthcoming
Number of pages: 69 Posted: 13 Aug 2021 Last Revised: 14 Aug 2023
Mahmoud Hosseinniakani, Conny Overland and Niuosha Samani
Norwegian University of Science and Technology (NTNU) - NTNU Business School, University of Gothenburg, Department of Business Administration and University of Gothenburg, Department of Business Administration
Downloads 434 (130,194)

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Management disclosure; key audit matters; ISA 701; accounting policy and estimate; IAS 1; audit committee

2.

Employee representatives, employee related disclosures, and the implementation of the Non-Financial Reporting Directive

Number of pages: 41 Posted: 04 Sep 2021
Conny Overland, Svetlana Sabelfeld and Niuosha Samani
University of Gothenburg, Department of Business Administration, University of Gothenburg and University of Gothenburg, Department of Business Administration
Downloads 111 (470,914)

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Employee representatives, Employee related disclosures, EU Directive (2014/95), NFR, Disclosure quality

3.

Time to Clean Up Environmental Liabilities Reporting: Disclosure Specificity, Media Exposure and Market Implications

Posted: 10 Feb 2020
Mari Paananen, Mari Paananen, Emmeli Runesson and Niuosha Samani
School of Business, Economics and Law, University of GothenburgUniversity of Gothenburg - Department of Accounting and Finance, Gothenburg University - School of Business, Economics and Law and University of Gothenburg, Department of Business Administration

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Environmental liabilities, discount rate, disclosure specificity, computerized textual analysis

4.

The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality

This article has been accepted for publication in the EUROPEAN ACCOUNTING REVIEW, published by Taylor & Francis. https://doi.org/10.1080/09638180.2021.1919169
Posted: 01 Sep 2016 Last Revised: 11 May 2021
Conny Overland and Niuosha Samani
University of Gothenburg, Department of Business Administration and University of Gothenburg, Department of Business Administration

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boards of directors, employee representatives, accruals quality, real earnings management