Research at Accounting and Finance

The key research areas of Accounting and Finance are management accounting, financial accounting and finance.

Important themes in management accounting research projects include:

  • Management accounting practices and their changes
  • Measurement and reporting systems to support management control
  • The roles of accounting personnel and the development of their competences
  • The research profile of Accounting and Finance also includes investigating the philosophical and methodological issues of business studies

Research in financial accounting focuses on:

  • The market-based empirical research in accounting – how various stakeholders utilize financial reporting information released by companies
  • Another, related, focus-area analyses financial reporting and disclosure quality and their determinants
  • Research themes cover also corporate accountability to stakeholders and sustainability reporting

Research in finance focuses on:

  • Empirical analysis covering corporate finance as well as investments and asset pricing
  • Recent studies have analyzed for example corporate capital budgeting decisions, different ownership structures, and the role of currency risk in asset pricing
  • The long-term development of stock markets

Visiting researchers

Other relevant material

What are the motivations? An article based on survey and interviews for accounting doctoral researchers.

Research projects

Recent publications

Climate Risk Disclosures and Auditor Expertise (2024)

British Accounting Review
Pham, Ly; Hay, David; Miihkinen, Antti; Myllymäki, Emma-Riikka; Niemi, Lasse; Sihvonen, Jukka
(A1 Refereed original research article in a scientific journal)