Recent Top Articles
Articles published in ABS 3-4* or JUFO-3 by our accounting faculty members since 2021 (Aalto University affiliated studies).
At the Department of Accounting and Business law, we conduct high-quality research on various topics. Our research is published in top peer-reviewed journals. The emphasis of our research is on financial statement analysis, capital budgeting, auditing, performance measurement, management control, risk management, corporate governance, taxation, and competition law.
Our faculty members apply economic, sociological and legal science-based theories in their research. We also deploy a variety of methods: qualitative (case studies, literature reviews, conceptual approaches, action and managerial research); quantitative (regression, survey, and textual data mining); and other research methods (field experiments, fsQCA).
We host dedicated research groups for auditing and healthcare productivity.
The emphasis of research in financial accounting is on financial statement analysis (broadly defined) and auditing. Prof. Lasse Niemi leads an Auditing Research Group.
Recent research activities in the field of financial accounting include:
- adoption of International Financial Reporting Standards (IFRS)
- goodwill accounting
- segment reporting
- voluntary accounting disclosures
- investor relations
- auditing
- corporate governance
Healthcare Productivity Research Group focuses primarily on the issues related to performance measurement and management control. The group isled by Prof. Teemu Malmi.
Further research in the field of management accounting revolves around:
- capital budgeting
- cost management
- productivity measurement and management
- management control systems
- performance measurement
- reporting format design
- implementation and diffusion of non-financial performance measures
- use of management accounting information in strategic decision making
- risk management
The objective of the business law discipline is to apply methods of legal sciences, business economics, or a combination of the two to develop a methodological toolbox. The research and practices in the business law discipline are aimed at helping firms add value by innovative applications of legal tools in business strategy and planning.
The core fields of research in business law are:
- Contract Law
- Competition Law
- Digitalisation and Law
- Pension Finance
- Service Economy
- Financial Markets
- Innovation Research
- Taxation
- Sustainable Law
- Conflict Management and Dispute Systems Design
The faculty of the department regularly publish their work in internationally recognised journals. Articles by the members of faculty have been published in a wide range of top academic journals, such as Accounting, Organizations and Society, Contemporary Accounting Research, Journal of Accounting Research, Management Science, Review of Economics and Statistics, Management Accounting Research, European Law Journal, and European Law Review.
Apart from these top journals, our faculty members regularly publish in internationally recognised Accounting and Finance journals, such as Journal of Corporate Finance; European Accounting Review; The British Accounting Review; Accounting and Business Research; Accounting, Auditing & Accountability Journal; Accounting Horizons; Auditing: A Journal of Practice and Theory; International Journal of Accounting; Journal of Business Finance and Accounting; and Journal of International Accounting, Auditing and Taxation.
Interdisciplinary research from our faculty is regularly published in internationally acclaimed journals such as Personality and Individual Differences; Industrial Marketing Management; Journal of Business Research; and European Sports Management Quarterly.
Highly Cited Articles
Articles published in ABS 3-4* or JUFO-3 by our accounting faculty members with a minimum of 100 Scopus citations (Aalto University affiliated studies).
Latest publications
Charles H. Cho, David Derichs, Nicholas McGuigan, Joan Ballantine, Alessandro Ghio, Louise Gorman, Blerita Korca, Alessandro Merendino, Erica Pimentel, Destan Halit Akbulut, Anna Białek-Jaworska, Sanjay Bissessur, Simona Caramia, Jane N. Cho, Ericka Costa, Sorin Daniliuc, Marta De Almeida, Madalina Dumitru, Kertu Lääts, Camelia Lungu, Radu Marian, Gaia Melloni, Roza Sagitova, Maria Silvia Săndulescu, Frank Schiemann, Fabiola Schneider, Mei Sheng, Juha Sihvonen, Madalina Solcanu, Daniela Sorrentino, Piotr Staszkiewicz, Paul Thambar, Meredith Tharapos, Adriana Tiron Tudor, Mariana Siqueira Vilela, Claudio de Araujo Wanderley
2025
Accounting Forum
Ting Dong, Juha Pekka Kallunki, Henrik Nilsson, Ann Vanstraelen
2025
Contemporary Accounting Research
Hany Elbardan, Donald Nordberg, Vikash Kumar Sinha
2025
Journal of Accounting Literature
Antti Fredriksson, David Hay, Jukka Karjalainen, Arpine Maghakyan, Lasse Niemi
2025
Contemporary Accounting Research
Jari Huikku, Jouko Karjalainen, Tomi Seppälä
2025
Accounting and Business Research
Jari Huikku, Hannu Ojala, Markus Mättö
2025
Accounting Education
Arpine Maghakyan, Henry Jarva, Lasse Niemi, Jukka Sihvonen
2025
European Accounting Review
Mohammadali Nickpour
2025
Mirja Salmelin, Moritz Scherleitner
2025
European Business Law Review
Moritz Scherleitner
2025
Taxlex
More information on our research in the Aalto research portal.
Research Groups
At the Department of Accounting and Business Law, we host two research groups:
Healthcare Productivity Group
We are a dynamic research group focusing on top publications in management accounting, health economics and medical journals.
Audit Research Group
Audit Research Group conducts research on cross-disciplinary aspects of auditing and collaborates actively with other universities and industry.