The School of Accounting and Finance: Research

Our research focus: Towards a sustainable future with data-driven financial and economic decisions

Publications

Find our latest research in SoleCRIS research database or the selected publications in our research focus areas.

School of Accounting and Finance: Publications (SoleCRIS)
  • Andreeva, T., & Garanina, T. (2016). Do all elements of intellectual capital matter for organizational performance? evidence from Russian context. Journal of Intellectual Capital, 17(2), 397-412.
  • Davydov, D. (2016). Debt structure and corporate performance in emerging markets. Research in International Business and Finance, 38, 299-311.
  • Jones, D. C., Kalmi, P., Kato, T., & Mäkinen, M. (2020). The differing effects of individual and group incentive pay on worker separation: Evidence using Finnish panel data. International Journal of Human Resource Management, forthcoming.
  • Mättö, T., Anttonen, J., Järvenpää, M., & Rautiainen, A. (2019). Legitimacy and relevance of a performance measurement system in a Finnish public-sector case. Qualitative Research in Accounting and Management, 17(2), 177-199.
  • Piekkola, H. (2020). Intangibles and innovation-labor-biased technical change. Journal of Intellectual Capital, 21(5), 649-669.
  • Rahko, J. (2016). Internationalization of corporate R & D activities and innovation performance. Industrial and Corporate Change, 25(6), 1019-1038.
  • Boubaker, S., Nguyen, D. K., Piljak, V., & Savvides, A. (2019). Financial development, government bond returns, and stability: International evidence. Journal of International Financial Markets, Institutions and Money, 61, 81-96.
  • Davydov, D., Fungácová, Z., & Weill, L. (2018). Cyclicality of bank liquidity creation. Journal of International Financial Markets, Institutions and Money, 55, 81-93.
  • Davydov, D., Vähämaa, S., & Yasar, S. (2021). Bank liquidity creation and systemic risk. Journal of Banking and Finance, forthcoming.
  • Ferri, G., Kalmi, P., & Kerola, E. (2014). Does bank ownership affect lending behavior? evidence from the euro area. Journal of Banking and Finance, 48, 194-209.
  • Grobys, K., & Kolari, J. (2020). On industry momentum strategies. Journal of Financial Research, 43(1), 95-119.
  • Grobys, K., Ruotsalainen, J., & Äijö, J. (2018). Risk-managed industry momentum and momentum crashes. Quantitative Finance, 18(10), 1715-1733.
  • Orlov, V. (2016). Currency momentum, carry trade, and market illiquidity. Journal of Banking and Finance, 67, 1-11.
  • Garanina, T. & Muravyev, A. (2021). The gender composition of corporate boards and firm performance: Evidence from Russia. Emerging Markets Review, forthcoming.
  • Haapamäki, E., & Sihvonen, J. (2019). Research on international standards on auditing: Literature synthesis and opportunities for future research. Journal of International Accounting, Auditing and Taxation, 35, 37-56.
  • Jokipii, A., & Di Meo, F. (2019). Internal audit function characteristics and external auditors' co-sourcing in different institutional contexts. International Journal of Auditing, 23(2), 292-307.
  • Järvinen, T., & Myllymäki, E. (2016). Real earnings management before and after reporting SOX 404 material weaknesses. Accounting Horizons, 30(1), 93-118.
  • Laitinen, E. K., & Laitinen, T. (2015). A probability tree model of audit quality. European Journal of Operational Research, 243(2), 665-677.
  • Palvia, A., Vähämaa, E., & Vähämaa, S. (2020). Female leadership and bank risk-taking: Evidence from the effects of real estate shocks on bank lending performance and default risk. Journal of Business Research, 117, 897-909.
  • Baselga-Pascual, L., Trujillo-Ponce, A., Vähämaa, E., & Vähämaa, S. (2018). Ethical reputation of financial institutions: Do board characteristics matter? Journal of Business Ethics, 148(3), 489-510.
  • Dutta, A., Bouri, E., Saeed, T., & Vo, X.V. (2020). Impact of energy sector volatility on clean energy assets. Energy, forthcoming.
  • Dutta, A., Bouri, E., & Noor, M.H. (2018). Return and volatility linkages between CO2 emission and clean energy stock prices. Energy, 164, 803-810.
  • Dutta, P., & Dutta, A. (2021). Impact of external assurance on corporate climate change disclosures: New evidence from Finland. Journal of Applied Accounting Research, forthcoming.
  • Garanina, T. & Aray, Y. (2021) Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context? Emerging Markets Review, forthcoming.
  • Onkila, T., Mäkelä, M., & Järvenpää, M. (2018). Employee sensemaking on the importance of sustainability reporting in sustainability identity change. Sustainable Development, 26(3), 217-228.
  • Addo, K. A., Hussain, N., & Iqbal, J. (2021). Corporate governance and the systemic risk: A test of bundling hypothesis. Journal of International Money and Finance, forthcoming.
  • Dimic, N., Kiviaho, J., Piljak, V., & Äijö, J. (2016). Impact of financial market uncertainty and macroeconomic factors on stock-bond correlation in emerging markets. Research in International Business and Finance, 36, 41-51.
  • Dutta, A., Nikkinen, J., & Rothovius, T. (2017). Impact of oil price uncertainty on Middle East and African stock markets. Energy, 123, 189-197.
  • Grobys, K. (2018). Risk-managed 52-week high industry momentum, momentum crashes and hedging macroeconomic risk. Quantitative Finance, 18(7), 1233-1247.
  • Nikkinen, J., & Rothovius, T. (2019). Energy sector uncertainty decomposition: New approach based on implied volatilities. Applied Energy, 248, 141-148.
  • Palvia, A., Vähämaa, E., & Vähämaa, S. (2015). Are female CEOs and chairwomen more conservative and risk averse? Evidence from the banking industry during the financial crisis. Journal of Business Ethics, 131(3), 577-594.

Research groups

Our research is organised into four research groups: Auditing and Control in Accounting, Finance and Financial Accounting, Economics, Business Law and Information.

Auditing and Control in Accounting

Finance and Financial Accounting

Business Law and Information

Economics Research Group

Research with an impact Research projects

Project Duration Funders
TENTA Tools for enterprises to leverage artificial intelligence - EU - European regional development fund ERDF & ESF (2021-2027)
Harmonizing Profit and Planet: A Geo-Informed Machine-Learning for Environmental Accounting - Liikesivistysrahasto
TOIVO – Toimivilla sopimuksilla sujuvaa ja vastuullista TKI-toimintaa - EU - European regional development fund ERDF & ESF (2021-2027), Etelä-Pohjanmaan liitto
Investigame - Nasdaq Nordic Foundation
Digitalisaatio ja laskentatoimi (Digitalization and accounting) - Liikesivistysrahasto
Strategic management, control and analytics in OP group in the digital era. Using AI in analyzing large qualitative empirical data - OP-ryhmän tutkimussäätiö
Information Resilience in a Wicked Environment (IRWIN) - Research Council of Finland
Business Renewal using Digital Finance and Blockchain -
CEE4WES - Circular Economy Ecosystem for Waste-to-Energy Sector - Business Finland
GLOBALINTO - EU - Horizon