Department of Accounting, Auditing and Law

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.

Research centres

Research highlights

Authors Title Publication

Aasmund Eilifsen, Finn Kinserdal, William F. Messier Jr. and Thomas E. McKee

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

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

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