Lasse Niemi

Associate Professor, Auditing at Aalto University School of Business

Schools

Aalto University School of Business

Biography

Aalto University School of Business

Peer-reviewed scientific articles

Journal article-refereed, Original research
The Demand for Voluntary Audit in Micro-Companies Evidence from Finland
Ojala, Hannu; Collis, Jill; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus
2016 in INTERNATIONAL JOURNAL OF AUDITING (John Wiley and Sons Ltd)
ISSN: 1090-6738
Empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships
Knechel, W.Robert; Niemi, Lasse; Zerni, Mikko
2013 in JOURNAL OF ACCOUNTING RESEARCH (Wiley-Blackwell)
ISSN: 0021-8456
Valuation of takeover targets and auditor quality
Niemi, Lasse; Ojala, Hannu Tapani; Seppälä, Tomi Tapani
2013 in DIE BETRIEBSWIRTSCHAFT (Wiley-Blackwell)
ISSN: 0342-7064
Are modified audit opinions related to the availability of credit?Evidence from Finnish SMEs
Niemi, Lasse; Sundgren, Stefan
2012 in EUROPEAN ACCOUNTING REVIEW (Routledge)
ISSN: 0963-8180
Drivers of voluntary audit in Finland: to be or not to be audited?
Niemi, Lasse; Kinnunen, Juha; Ojala, Hannu; Troberg, Pontus
2012 in ACCOUNTING AND BUSINESS RESEARCH (Routledge)
ISSN: 0001-4788
Do joint audits improve audit quality?Evidence from voluntary joint audits
Zerni, Mikko; Haapamäki, Elina; Järvinen, Tuukka; Niemi, Lasse
2012 in EUROPEAN ACCOUNTING REVIEW (Routledge)
ISSN: 0963-8180
Determinants of Auditor Choice: Evidence from a Small Client Market
Knechel, W.R.; Niemi, L.; Sundgren, S.
2008 in INTERNATIONAL JOURNAL OF AUDITING (John Wiley and Sons Ltd)
ISSN: 1090-6738
Auditor Size and Audit Pricing: Evidence from Small Audit Firms
Niemi, L.
2005 in The ICFAI Journal of Audit Practice (John Wiley and Sons Ltd)
ISSN: 0972-9070
Audit effort and fees under concentrated client ownership: Evidence from four international audit firms
Niemi, L.
2005 in INTERNATIONAL JOURNAL OF ACCOUNTING (Elsevier BV)
ISSN: 1094-4060
Auditor Size and Audit Pricing: Evidence from Small Audit Firms
Niemi, L.
2004 in EUROPEAN ACCOUNTING REVIEW (Routledge)
ISSN: 0963-8180
Do firms pay for audit risk?Evidence on risk premiums in audit fees after direct control for audit effort
Niemi, L.
2002 in INTERNATIONAL JOURNAL OF AUDITING (John Wiley and Sons Ltd)
ISSN: 1090-6738

Book section, Chapters in research books
Developments in auditing regulation in Finland: from a national to an international framework
Niemi, L.; Sundgren, S.
2007
ISBN: 978-0-415-44889-5

Conference proceedings
Financial incentives in Big 4 accounting partnerships and the implications for audit quality
Knechel, W.Robert; Zerni, Mikko; Niemi, Lasse
2012
To audit or not to audit?Further evidence of the drivers of the demand for the audit among SMEs under non-mandatory auditing
Niemi, L.; Kinnunen, J.; Ojala, H.; Troberg, P.
2009
Valuation of takeover targets and audit quality
Niemi, L.; Ojala, H.; Seppälä, T.
2009
Internal control quality and external audit effort: Empirical evidence from a less regulated low litigation risk environment
Niemi, L.; Jokipii, A.; Ojala, H.
2009
Misvaluation of takeover targets and audit quality
Niemi, L.; Ojala, H.; Seppälä, T.
2007
Are modified audit opinions related to the availability of credit and to bankruptcy?Evidence from Finnish small firms
Niemi, L.; Sundgren, S.
2007
Attributes affecting auditor choice
Knechel, W.R.; Niemi, L.; Sundgren, S.
2005
Auditor size and audit pricing: evidence from small audit firms
Niemi, L.
2002
Can small audit firms signal their quality?
Niemi, Lasse
2002
Do firms pay for audit risk?Evidence on risk premiums in audit fees after direct control for audit effort
Niemi, Lasse
2001
Client's ownership type as a determinant of audit effort and audit fee
Niemi, Lasse
2001
Client's Ownership Type as a Determinant of Audit Effort and Audit Fee
Niemi, L.
2001
Audit pricing in Finland - are some clients paying more for audit work?
Niemi, Lasse
2000

Non-refereed scientific articles

Unrefereed journal articles
Auditing and assurance services: an applied approach, 1st ed., Iris C.Stuart (book review)
Niemi, Lasse; Ojala, Hannu
2013 in INTERNATIONAL JOURNAL OF ACCOUNTING (Elsevier BV)
ISSN: 0020-7063
Tilintarkastuksen laatu ja alan säätely
Niemi, L.; Sundgren, S.
2008 in Majakka : tutkimuksia luottoalalta (Elsevier BV)
ISSN: 1796-0940

Book section
Vaikuttaako asiakkaan riskisyys tilintarkastustyön hintaan?
Niemi, Lasse
2002
ISSN: 1235-5623

Publications intended for professional communities

Article in professional journal
Kyllä vai ei vapaaehtoiselle tilintarkastukselle?
Niemi, L.; Ojala, H.
2010 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017
Tutkimuksella parempaa tilintarkastuksen laatua
Niemi, L.
2010 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017
Maksukykysäädös vähentänyt maksuhäiriöisten yhtiöiden voitonjakoa
Saarelainen, P.; Niemi, L.
2010 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017
TILA (tilintarkastuslautakunta) hyvän tilintarkastustavan tulkitsijana
Niemi, L.; Katz, J.
2009 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017
Tilintarkastus ja yrityskaupat onko koolla merkitystä
Niemi, L.; Ojala, H.; Seppälä, T.
2008 in Viisas raha (Suomen Asiakastieto Oy)
ISSN: 1797-3503
Tilintarkastuksen muutosnäkymät
Niemi, L.
2005 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017
Millaiset ovat Suomen tilintarkastusmarkkinat tänään - ja huomenna?
Niemi, L.
2004 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017
Riski ja sen hinnoittelu tilintarkastuksessa
Niemi, L.
2003 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017
Miksi tuntipalkkio vaihtelee tilintarkastajien kesken?
Niemi, L.
2001 in HTM-GRM Info (Suomen Asiakastieto Oy)
Tilintarkastuksen tutkimus Euroopassa - tutkijayhteisön ensimmäinen oma symposiumi
Niemi, L.
2001 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017
Tilintarkastuksen hinnoittelu Suomessa
Niemi, L.
2000 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017
Muut pitkävaikutteiset menot tuloksentasauksessa
Niemi, Lasse
1997 in Tilintarkastus (Suomen Asiakastieto Oy)
ISSN: 0783-0017

Published development or research report
Misvaluation of takeover targets and auditor quality
Niemi, L.; Ojala, H.; Seppälä, T.
2008
Tilintarkastusvelvollisuuden uudistamisen taloudelliset vaikutukset
Riipinen, Toni; Kuosa, Iikka; Rajahonka, Mervi; Niemi, Lasse
2006
Tilintarkastusmarkkinoiden rakenne ja toiminta
Niemi, Lasse
2000

Publications intended for the general public

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Lasse Niemi

Schools

Links

Biography

Aalto University School of Business

Peer-reviewed scientific articles

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

Empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships

Valuation of takeover targets and auditor quality

Are modified audit opinions related to the availability of credit?Evidence from Finnish SMEs

Drivers of voluntary audit in Finland: to be or not to be audited?

Do joint audits improve audit quality?Evidence from voluntary joint audits

Determinants of Auditor Choice: Evidence from a Small Client Market

Auditor Size and Audit Pricing: Evidence from Small Audit Firms

Audit effort and fees under concentrated client ownership: Evidence from four international audit firms

Auditor Size and Audit Pricing: Evidence from Small Audit Firms

Do firms pay for audit risk?Evidence on risk premiums in audit fees after direct control for audit effort

Book section, Chapters in research booksDevelopments in auditing regulation in Finland: from a national to an international frameworkNiemi, L.; Sundgren, S.2007 ISBN: 978-0-415-44889-5

Developments in auditing regulation in Finland: from a national to an international framework

Financial incentives in Big 4 accounting partnerships and the implications for audit quality

To audit or not to audit?Further evidence of the drivers of the demand for the audit among SMEs under non-mandatory auditing

Valuation of takeover targets and audit quality

Internal control quality and external audit effort: Empirical evidence from a less regulated low litigation risk environment

Misvaluation of takeover targets and audit quality

Are modified audit opinions related to the availability of credit and to bankruptcy?Evidence from Finnish small firms

Attributes affecting auditor choice

Auditor size and audit pricing: evidence from small audit firms

Can small audit firms signal their quality?

Do firms pay for audit risk?Evidence on risk premiums in audit fees after direct control for audit effort

Client's ownership type as a determinant of audit effort and audit fee

Client's Ownership Type as a Determinant of Audit Effort and Audit Fee

Audit pricing in Finland - are some clients paying more for audit work?

Non-refereed scientific articles

Auditing and assurance services: an applied approach, 1st ed., Iris C.Stuart (book review)

Tilintarkastuksen laatu ja alan säätely

Book sectionVaikuttaako asiakkaan riskisyys tilintarkastustyön hintaan?Niemi, Lasse2002 ISSN: 1235-5623

Vaikuttaako asiakkaan riskisyys tilintarkastustyön hintaan?

Publications intended for professional communities

Kyllä vai ei vapaaehtoiselle tilintarkastukselle?

Tutkimuksella parempaa tilintarkastuksen laatua

Maksukykysäädös vähentänyt maksuhäiriöisten yhtiöiden voitonjakoa

TILA (tilintarkastuslautakunta) hyvän tilintarkastustavan tulkitsijana

Tilintarkastus ja yrityskaupat onko koolla merkitystä

Tilintarkastuksen muutosnäkymät

Millaiset ovat Suomen tilintarkastusmarkkinat tänään - ja huomenna?

Riski ja sen hinnoittelu tilintarkastuksessa

Miksi tuntipalkkio vaihtelee tilintarkastajien kesken?

Tilintarkastuksen tutkimus Euroopassa - tutkijayhteisön ensimmäinen oma symposiumi

Tilintarkastuksen hinnoittelu Suomessa

Muut pitkävaikutteiset menot tuloksentasauksessa

Misvaluation of takeover targets and auditor quality

Tilintarkastusvelvollisuuden uudistamisen taloudelliset vaikutukset

Tilintarkastusmarkkinoiden rakenne ja toiminta

Publications intended for the general public

Popular article, newspaper articleTilintarkastaja ei harhauta tahallaanNiemi, L.2000 in Helsingin Sanomat (Suomen Asiakastieto Oy)ISSN: 0355-2047

Tilintarkastaja ei harhauta tahallaan