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.

On this web site you will find information about who we are and what we do.

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, Online 12.06.2020

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

Mohamed Z. Elbashir, Steve G. Sutton, Habib Mahama and Vicky Arnold

Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence

Accounting & Finance, Online 11.05.2020

Jeff Reinking, Vicky Arnold and Steve G. Sutton

Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation

International Journal of Accounting Information Systems, Volume 36, March 2020, 100444

Dan-Richard Knudsen

Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting

International Journal of Accounting Information Systems, Volume 36, March 2020, 100441

Yuanyuan Liu, Zhongwei Huang, Like Jiang and William F. Messier Jr.

Are Investors Warned by Disclosure of Conflicts of Interest? The Moderating Effect of Investment Horizon

The Accounting Review, posted online 2019

William Messier, Like Jiang and David A. Wood

The Association between Internal Audit Operations-Related Services and Firm Operating Performance.

Auditing: A Journal of Practice and Theory, Vol. 39, No. 1, February 2020, pp. 101-124

Aasmund Eilifsen, Natalia Kochetova and William F. Messier Jr.

Mitigating the Dilution Effect in Auditors´ Judgements Using a Frequency Response Mode

Behavioral Research in Accounting, Vol. 31, No. 2, Fall 2019, pp. 51-71

Steve G. Sutten, Vicky Arnold and Matthew Holt

How Much Automation Is Too Much? Keeping the Human Relevant in Knowledge Work

Journal of Emerging Technologies in Accounting, Vol. 15, No. 2, Fall 2018, pp. 15-25

Lars Ivar Oppedal Berge, Kjetil Bjorvatn, Amina Mohamed Maalim, Vincent Somville, and Bertil Tungodden

Reducing early pregnancy in low-income countries: A literature review and new evidence

"Towards Gender Equity in Development", 2018, edited by Edited by Siwan Anderson, Lori Beaman and Jean Philippe-Platteau, Oxford University Press.

Lars Ivar Oppedal Berge,  Kjetil Bjorvatn, Simon Galle, Edward Miguel, Dan Posner, Bertil Tungodden and Kelly Zhang

Ethnically Biased? Experimental Evidence from Kenya

Forthcoming in Journal of the European Economic Association

Lars Ivar Oppedal BergeArmando Jose Garcia Pires

Gender, Social Norms, and Entrepreneurship

Accepted for publication in Small Business Economics

Tzu-Ting Chiu, Jeong-Bon Kim and Zheng Wang

Customers´Risk Factor Disclosures and Suppliers´ Investment Efficiency. 

Contemporary Accounting Research, August 2018 

William Messier and Martin Schimdt

Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality, and Clien Pressure on Auditors´ Judgments

The Accounting Review, Vol. 93, No. 4, July 2018, pp. 335-357

Aasmund Eilifsen, Reiner Quick, Florian Schmidt and Steffen Umlauf

Investors´perceptions of nonaudit services and their type in Germany: The financial crisis as a turning point

International Journal of Auditing, July 2018; 22: 298-316

Arnt Ove Hopland, Petro Lisowsky, Mohammed Mardan and Dirk Schindler.

Flexibility in Income Shifting under Losses.

The Accounting Review 93(3), 163-184, May 2018

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