Hannu Ojala

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Co-authors

Lasse NiemiAssociate Professor, Aalto University School of BusinessVerified email at aalto.fi
Jill CollisReader in AccountingVerified email at brunel.ac.uk
Esko PenttinenAssociate Professor (tenured), Information Systems, Aalto University School of BusinessVerified email at aalto.fi
Juha M.E. KinnunenAalto University School of BusinessVerified email at aalto.fi
Mervi NiskanenProfessor of Finance, University of Eastern FinlandVerified email at uef.fi
Jani SaastamoinenAssociate Professor, University of Eastern Finland Business SchoolVerified email at uef.fi
Sven HartliebProfessor of Auditing, University of InnsbruckVerified email at uibk.ac.at
Markus MättöUniversity of Eastern Finland Business SchoolVerified email at uef.fi
David HayProfessor of Auditing, Department of Accounting & Finance, the University of Auckland BusinessVerified email at auckland.ac.nz
Esraa AlkhatibAssistant Professor in Accounting at the Al-Zaytoonah University of Jordan AmmanVerified email at zuj.edu.jo
W Robert KnechelUniversity of FloridaVerified email at warrington.ufl.edu
Seppälä Tomi TSenior Fellow of Quantitative Methods, Aalto University, School of BusinessVerified email at aalto.fi
Jaana KettunenHanken School of EconomicsVerified email at hanken.fi
tuija virtanenUniversity of HelsinkiVerified email at helsinki.fi
Pekka MaloProfessori (associate professor, tenured), Statistics, Aalto University School of BusinessVerified email at aalto.fi
Jari KankaanpääFaculty of Management and Business, Tampere UniversityVerified email at tuni.fi
Tuomas HonkamäkiUniversity lecturerVerified email at uef.fi
Henry JarvaAssistant Professor, Hanken School of EconomicsVerified email at hanken.fi
Vijay L. BurmanDoctoral ResearcherVerified email at uef.fi
Juha KinnunenProfessor, Department of Mathematics, Aalto UniversityVerified email at aalto.fi

Hannu Ojala

Professor of Accounting, University of Eastern Finland, Aalto University

Verified email at aalto.fi

Financial Accounting IFRS Auditing


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Drivers of voluntary audit in Finland: to be or not to be audited? L Niemi, J Kinnunen, H Ojala, P Troberg Accounting and business research 42 (2), 169-196, 2012	160	2012
The demand for voluntary audit in micro‐companies: Evidence from Finland H Ojala, J Collis, J Kinnunen, L Niemi, P Troberg International Journal of Auditing 20 (3), 267-277, 2016	77	2016
Audit quality and decision-making in small companies H Ojala, M Niskanen, J Collis, K Pajunen Managerial Auditing Journal 29 (9), 800-817, 2014	75	2014
External factors and the pricing of audit services: A systematic review of the archival literature using a PESTLE analysis B Eierle, S Hartlieb, DC Hay, L Niemi, H Ojala Auditing: A Journal of Practice & Theory 41 (3), 95-119, 2022	46	2022
XBRL to enhance external financial reporting: Should we implement or not? Case Company X B Eierle, H Ojala, E Penttinen Journal of Accounting Education 32 (2), 160-170, 2014	45	2014
Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK E Alkhatib, H Ojala, J Collis International Journal of Accounting Information Systems 34, 100421, 2019	41	2019
Importance of country factors for global differences in audit pricing: New empirical evidence B Eierle, S Hartlieb, DC Hay, L Niemi, H Ojala International Journal of Auditing 25 (2), 303-331, 2021	37	2021
Responsiveness of auditors to the audit risk standards: Unique evidence from Big 4 audit firms L Niemi, WR Knechel, H Ojala, J Collis Accounting in Europe 15 (1), 33-54, 2018	37	2018
What drives voluntary audit adoption in small German companies? A Weik, B Eierle, H Ojala International Journal of Auditing 22 (3), 503-521, 2018	32	2018
SMEs, financial reporting and trade credit: An international study J Collis, R Jarvis, M Page, H Ojala, A Holt, O Fatoki, S Ploybut ACCA Research Report, 2013	23	2013
Gender differences in the first course in accounting: An achievement goal approach J Huikku, ER Myllymäki, H Ojala The British Accounting Review 54 (3), 101081, 2022	17	2022
Essays on the value relevance of goodwill accounting H Ojala Helsinki School of Economics, 2007	14	2007
Design principles for standard business reporting (sbr) taxonomy development: evidence from Finland H Ojala, E Penttinen, J Collis, TH Virtanen Nordic journal of business 67 (1), 4-26, 2018	11	2018
The value relevance of accounting goodwill-does the abandonment of systematic amortization make sense to investors? H Ojala 2nd workshop on visualizing, measuring and managing intangibles and …, 2006	11	2006
Private Firms’ Tax Aggressiveness and Lightweight Pre-Tax-Audit Interventions by the Tax Administration H Ojala, P Malo, E Penttinen Journal of International Accounting, Auditing and Taxation, Forthcoming …, 2023	10	2023
Kuntien tilintarkastuksen laatu ja toimivuus L Oulasvirta, A Uoti, H Ojala, J Saastamoinen, J Pesu, J Kettunen, ... Nykytila ja kehittämistarpeet. Valtioneuvoston selvitys-ja tutkimustoiminnan …, 2021	10	2021
What Turns the Taxman on? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies H Ojala, J Kinnunen, L Niemi, P Troberg, J Collis The International Journal of Accounting 55 (03), 2050011, 2020	10	2020
What turns the taxman on? The effect of tax aggressiveness and voluntary audit on adjustments to the tax returns of private companies H Ojala, J Kinnunen, L Niemi, P Troberg, J Collis The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the …, 2015	9	2015
Analyst characteristics and the level of critical perception of goodwill accounting J Saastamoinen, H Ojala, K Pajunen, P Troberg Australian Accounting Review 28 (4), 538-555, 2018	8	2018
The role of auditors and banks in the tax aggressiveness of private firms H Mättö, M., Niskanen, M. & Ojala International Journal of Auditing, Forthcoming, 2023	7*	2023

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