Lasse Niemi

Aalto University - School of Business

Associate Professor

P.O. Box 21210

Helsinki, 00101

Finland

SCHOLARLY PAPERS

19

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3,895

SSRN CITATIONS
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Top 10,888

in Total Papers Citations

46

CROSSREF CITATIONS

67

Scholarly Papers (19)

1.

Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits

European Accounting Review, Forthcoming
Number of pages: 54 Posted: 13 Mar 2012
University of Vaasa - Department of Accounting and Finance, University of Vaasa - Department of Accounting and Finance, Aalto University - School of Business and University of Vaasa - Department of Accounting and Finance
Downloads 1,125 (24,907)
Citation 7

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auditing, audit fees, auditor independence, audit quality, corporate governance, joint audits

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

Number of pages: 57 Posted: 13 May 2015 Last Revised: 20 May 2018
University of Oulu - Department of Economics, Accounting and Finance, University of Oulu - Department of Economics, Accounting and Finance, Aalto University - School of Business and Stockholm School of Economics - Department of Accounting
Downloads 490 (75,015)
Citation 9

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Audit quality, Audit partners, Cognitive ability, IQ

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

Contemporary Accounting Research, Forthcoming
Posted: 22 Jul 2018
University of Oulu - Department of Economics, Accounting and Finance, University of Oulu - Department of Economics, Accounting and Finance, Aalto University - School of Business and Stockholm School of Economics - Department of Accounting

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Audit Quality, Audit Partners, Cognitive Ability, IQ

3.

Empirical Evidence on the Implicit Determinants of Compensation in Big Four Audit Partnerships

Journal of Accounting Research (Forthcoming)
Number of pages: 57 Posted: 31 Jan 2013
University of Florida - Fisher School of Accounting, Aalto University - School of Business and University of Vaasa - Department of Accounting and Finance
Downloads 366 (106,550)
Citation 18

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4.

External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature using a PESTLE Analysis

AUDITING: A Journal of Practice & Theory, Forthcoming (DOI: https://doi.org/10.2308/AJPT-2019-510) , The University of Auckland Business School Research Paper Forthcoming
Number of pages: 69 Posted: 08 Apr 2021 Last Revised: 06 Dec 2021
University of Bamberg, University of Bamberg, University of Auckland Business School, Aalto University - School of Business and Tampere University
Downloads 293 (135,725)

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auditing, audit fees, external environment, literature review, PESTLE framework, cross-country research

5.

Reputation Capital of Directorships and Demand for Audit Quality

Forthcoming, European Accounting Review
Number of pages: 51 Posted: 25 May 2018 Last Revised: 31 Jan 2020
Antti Fredriksson, Anila Kiran and Lasse Niemi
University of Turku - Turku School of Economics, Aalto University - School of Business and Aalto University - School of Business
Downloads 247 (161,355)

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audit quality, reputation capital, audit fees, auditor choice, abnormal accruals

6.

Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms

Number of pages: 35 Posted: 23 May 2017 Last Revised: 30 Jan 2018
Aalto University - School of Business, University of Florida - Fisher School of Accounting, Tampere University and Brunel University London - Brunel Business School
Downloads 225 (176,465)
Citation 1

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Audit effort, audit risk, audit regulation, business risk approach

7.

Effect of audit partner digitalization expertise on audit fees: Empirical evidence from the U.S. and Finland

Number of pages: 40 Posted: 08 May 2020 Last Revised: 02 Jul 2021
Aalto University - School of Business, Hanken School of Economics, Aalto University - School of Business and Aalto University
Downloads 220 (181,096)

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audit partner expertise, auditor specialization, audit fees, digitalization, auditor knowledge

8.

What Turns the Taxman On? The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the Tax Returns of Private Companies

Number of pages: 41 Posted: 16 Jun 2015 Last Revised: 06 Jul 2015
Tampere University, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 217 (182,625)
Citation 2

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tax adjustments, tax aggressiveness, tax return, voluntary audit, financial statement quality

9.

Importance of Country Factors for Global Differences in Audit Pricing - New Empirical Evidence

International Journal of Auditing, forthcoming
Number of pages: 52 Posted: 17 Dec 2019 Last Revised: 05 Aug 2021
University of Bamberg, University of Bamberg, University of Auckland Business School, Aalto University - School of Business and Tampere University
Downloads 212 (186,597)

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audit fees, auditing, country characteristics, cross-country research, international differences

The Demand for Voluntary Audit in Micro-Companies: Evidence from Finland

Forthcoming in International Journal of Auditing
Number of pages: 34 Posted: 09 Apr 2016
Tampere University, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 151 (251,504)

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Audit theory, external audit, micro-companies, regulation

The Demand for Voluntary Audit in Micro‐Companies: Evidence from Finland

International Journal of Auditing, Vol. 20, Issue 3, pp. 267-277, 2016
Number of pages: 11 Posted: 12 Oct 2016
Tampere University, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
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Citation 2
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Audit theory, external audit, regulation

11.

Valuation of Takeover Targets and Auditor Quality

DBW Die Betriebswirtschaft - Business Administration Review (BARev), 2013, Forthcoming
Number of pages: 44 Posted: 22 Aug 2013
Lasse Niemi, Hannu Ojala and Tomi Seppälä
Aalto University - School of Business, Tampere University and Aalto University School of Business
Downloads 127 (287,023)

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Audit quality, valuation, takeovers

12.

Why Do Owner-Managers of Micro-Companies Opt for Voluntary Audits? The Importance of Debt Providers’ versus Entrepreneurs’ Needs

Number of pages: 38 Posted: 16 Jun 2015
Tampere University, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 116 (306,536)

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voluntary audit, micro-company, owner-manager, agency theory, triangulation

13.

What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies

The International Journal of Accounting, Vol 55, No. 3 (2020) DOI: 10.1142/S1094406020500110
Number of pages: 52 Posted: 14 Sep 2019 Last Revised: 12 Feb 2021
Tampere University, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 93 (355,315)

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Audit opinion, small private companies, tax adjustments, tax aggressiveness, voluntary audit

14.

Determinants of Auditor Choice: Evidence from a Small Client Market

International Journal of Auditing, Vol. 12, No. 1, pp. 65-88, March 2008
Number of pages: 24 Posted: 19 Mar 2008
W. Robert Knechel and Lasse Niemi
University of Florida - Fisher School of Accounting and Aalto University - School of Business
Downloads 13 (711,389)
Citation 6
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15.

Are Modified Audit Opinions Related to the Availability of Credit? Evidence from Finnish SMEs

European Accounting Review, Forthcoming
Posted: 24 Feb 2012
Lasse Niemi and Stefan Sundgren
Aalto University - School of Business and Umea School of Business and Economics, Umeå University

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audit report, credit availability, modified audit report, auditor opinion

16.

Drivers of Voluntary Audit in Finland: To Be or Not to Be Audited?

Accounting and Business Research, 2012
Posted: 16 Feb 2012
Aalto University - School of Business, Aalto University School of Business, Tampere University and Helsinki School of Economics

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agency theory, information asymmetry, moral hazard, voluntary audit

17.

Audit Effort and Fees Under Concentrated Client Ownership: Evidence from Four International Audit Firms

International Journal of Accounting, Vol. 40, No. 4, pp. 303-323, 2005
Posted: 23 Nov 2005
Lasse Niemi
Aalto University - School of Business

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audit fees, audit costs, audit effort, audit production, ownership structure, managerial ownership

18.

Auditor Size and Audit Pricing: Evidence from Small Audit Firms

Posted: 25 Jun 2004
Lasse Niemi
Aalto University - School of Business

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Audit pricing, auditor size, product differentiation, auditor quality, small audit firms

19.

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risk premium, audit pricing, audit fees, audit risk, business risk, auditor litigation, audit effort