Lasse Niemi

Aalto University - School of Business

Associate Professor

P.O. Box 21210

Helsinki, 00101

Finland

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 17,233

SSRN RANKINGS

Top 17,233

in Total Papers Downloads

5,403

SSRN CITATIONS
Rank 12,032

SSRN RANKINGS

Top 12,032

in Total Papers Citations

88

CROSSREF CITATIONS

39

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 1,225 (31,695)
Citation 12

Abstract:

Loading...

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

2.

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 Innsbruck, University of Auckland Business School, Aalto University - School of Business and University of Eastern Finland
Downloads 983 (43,431)
Citation 7

Abstract:

Loading...

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

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 549 (92,293)
Citation 9

Abstract:

Loading...

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

Abstract:

Loading...

Audit Quality, Audit Partners, Cognitive Ability, IQ

4.

The effect of audit partner digitalization expertise on audit fees

Number of pages: 44 Posted: 08 May 2020 Last Revised: 22 Dec 2023
University of Glasgow, Hanken School of Economics, Aalto University - School of Business and Aalto University
Downloads 536 (96,246)
Citation 1

Abstract:

Loading...

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

5.

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 Auckland Business School, Aalto University - School of Business and University of Vaasa - Department of Accounting and Finance
Downloads 399 (136,582)
Citation 18

Abstract:

Loading...

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 Auckland Business School, University of Eastern Finland and Brunel University London - Brunel Business School
Downloads 306 (182,395)
Citation 3

Abstract:

Loading...

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

7.

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 280 (200,094)

Abstract:

Loading...

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

8.

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

International Journal of Auditing, forthcoming, The University of Auckland Business School Research Paper Forthcoming
Number of pages: 52 Posted: 17 Dec 2019 Last Revised: 25 Oct 2022
University of Bamberg, University of Innsbruck, University of Auckland Business School, Aalto University - School of Business and University of Eastern Finland
Downloads 272 (206,113)
Citation 6

Abstract:

Loading...

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

9.

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
University of Eastern Finland, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 256 (218,898)
Citation 2

Abstract:

Loading...

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

10.

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
University of Eastern Finland, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 172 (316,689)

Abstract:

Loading...

Audit theory, external audit, micro-companies, regulation

11.

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
University of Eastern Finland, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 149 (357,428)

Abstract:

Loading...

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

12.

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, University of Eastern Finland and Aalto University School of Business
Downloads 147 (361,351)

Abstract:

Loading...

Audit quality, valuation, takeovers

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
University of Eastern Finland, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 124 (412,658)
Citation 2

Abstract:

Loading...

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

14.

Climate Risk Disclosures and Auditor Expertise

Number of pages: 63
Aalto University School of Business, University of Auckland Business School, University of Turku - Turku School of EconomicsAalto University School of Business, Audencia Business School, Aalto University - School of Business and Aalto University
Downloads 5

Abstract:

Loading...

climate, emissions, climate risk disclosure, auditing, auditor specialization

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

Abstract:

Loading...

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, University of Eastern Finland and Helsinki School of Economics

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

19.

Abstract:

Loading...

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