Department of Accounting, Auditing and Law

Welcome to the Department of Accounting, Auditing and Law at NHH, an ambitious and thriving environment for research and learning.

Our faculty has three main research and teaching areas: Financial Accounting and Auditing, Management Accounting and Control, and Economics, Ethics and Law.

The department has strong ties to the practice field, both in teaching and research, and attracts a high number of students.

About the department

Research centres

Research highlights

Authors	Title	Publication
Aasmund Eilifsen, Finn Kinserdal, William F. Messier Jr. and Thomas E. McKee	An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements	Accounting Horizons, December 2020
Aasmund Eilifsen and Kjell Henry Knivsflå	Core earnings management: How do audit firms interact with classification shifting and accruals management?	Wiley online library, 28.10.2020
Aasmund Eilifsen, Erin L. Hamilton and William F. Messier Jr.	The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions	Accounting, Organizations and Society, forthcoming
Clark Hampton, Steve G. Sutton, Vicky Arnold and Deepak Khazanchi	Cyber Supply Chain Risk Management: Toward an Understanding of the Antecedents to Demand for Assurance	Journal of Information Systems, Online 07.10.2020
Brant Erich Christensen, Aasmund Eilifsen, Steven M.Glover and William F. Messier Jr.	The effect of audit materiality disclosures on investors’ decision making	Accounting, Organizations and Society, September 2020.
Joseph A. Johnson, Steve Sutton and Jochen C. Theis	Prioritizing Sustainability Issues: Insights from Corporate Managers about Key Decision-Makers, Reporting Models, and Stakeholder Communications.	Accounting and the Public Interest, online, 2020.
Thomas E. McKee	Analyzing An Audit Population Via Either Excel Pivot Tables and/or R Language Cluster Analysis	Current Issues in Auditing, Online 11.06.2020
Daniela Argento, Katarina Kaarbøe and Jarmo Vakkuri	Constructing certainty through public budgeting: Budgetary responses to the COVID-19 pandemic in Finland, Norway, and Sweden.	Journal of Public Budgeting, Accounting & Financial Management, forthcoming
Martin Carlsson-Wall, Katarina Kaarbøe, Kalle Kraus and Anita Meidell	Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm.	ABACUS, A journal of Accounting, Finance and Business Studies, Online, 2020.
Habib Mahama, Mohamed Elbashir, Steve G. Sutton and Vicky Arnold	New development: Enabling enterprise risk management maturity in public sector organizations	Public Money & Management, Online 05.06.2020
Patricia Navarro, Sean W. G. Robb, Steve G. Sutton and Martin M. Weisner	The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses	International Journal of Accounting Information Systems, Volume 37, June 2020, 100454

Forthcoming events

14 April - Justin Chircop Online faculty seminar: Justin Chircop

27 April - How does the new economy affect society? Christie Conference

All events at NHH

Research News

Watch experts discussing financial secrecy

NHH 26 March 2021 Tax and Public Economics Ethics and Social Responsibility Accounting and Auditing

Did you miss out on the NHH mini conference on financial secrecy 24 March? The conference was digital and you now can watch the video and listen to experts discussing if financial institutions are capable of detecting criminal activity, as required by the regulations.