Lasse Niemi

Aalto University - School of Business

Associate Professor

P.O. Box 21210

Helsinki, 00101

Finland

SCHOLARLY PAPERS

18

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3,123

SSRN CITATIONS
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Top 10,982

in Total Papers Citations

30

CROSSREF CITATIONS

68

Scholarly Papers (18)

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 1,091 (20,891)
Citation 4

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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 439 (70,350)
Citation 5

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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 348 (93,140)
Citation 12

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4.

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 230 (144,206)

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

5.

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 214 (154,445)

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

6.

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 198 (166,086)
Citation 1

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

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 148 (214,392)

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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

8.

What Drives Differences in Audit Pricing around the World?

Number of pages: 65 Posted: 17 Dec 2019
University of Bamberg, University of Bamberg, University of Auckland - Business School, Aalto University - School of Business and Tampere University
Downloads 125 (244,284)
Citation 1

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auditing, audit fees, literature review, cross-country research

9.

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 120 (251,875)

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Audit quality, valuation, takeovers

10.

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 103 (280,698)

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

11.

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

International Journal of Accounting, Forthcoming
Number of pages: 65 Posted: 14 Sep 2019
Tampere University, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 52 (411,194)

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

12.

The Effect of Partner Digitalization Expertise on Audit Fees

Number of pages: 49 Posted: 08 May 2020
Aalto University - School of Business, Aalto University - School of Business, Aalto University - School of Business and Aalto University
Downloads 42 (448,999)

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audit partner expertise, auditor specialization, audit fees, digitalization, business automation

13.

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 (607,414)
Citation 6
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14.

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

15.

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

16.

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

17.

Auditor Size and Audit Pricing: Evidence from Small Audit Firms

European Accounting Review, Vol. 13, No. 3
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

18.

Do Firms Pay for Audit Risk? Evidence on Risk Premiums in Audit Fees after Direct Control for Audit Effort

International Journal of Auditing, Vol. 6, No. 1, Pp. 37-51, March 2002
Posted: 28 Jun 2002
Lasse Niemi
Aalto University - School of Business

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