Publications

2024

Afzali, A., Afzali, M., & Ittonen, K. (2024). Distracted auditors, audit effort, and earnings quality. Accounting Forum. https://doi.org/10.1080/01559982.2024.2329350

Afzali, M., Colak, G., & Vähämaa, S. (2024). Climate Change Denial and Corporate Environmental Responsibility. Journal of Business Ethics. https://doi.org/10.1007/s10551-024-05625-y

Afzali, M., & Thor, T. (2024). Corporate Culture and Tax Planning. Review of Quantitative Finance and Accounting. https://doi.org/10.1007/s11156-024-01320-1

Afzali, M., Athanasakou, V., & Terjesen, S. (2024). Lead Independent Directors and Internal Information Environment. Corporate Governance: An International Review. https://doi.org/10.1111/corg.12582

Brown, R. J., Jorgensen, B., & Sadiq, K. (2024). Revisiting Unitary Taxation with Formulary Apportionment Using Public Country-by-Country Reports. British Tax Review, 2024(3).

Buchanan, B., Silvola, H., & Vähämaa, E. (2024). Sustainability and private investors. European Journal of Finance. https://doi.org/10.1080/1351847X.2024.2362282

Burnett, B. M., Jorgensen, B., & Pollard, T. J. (Accepted/In press). Consequences of a Two-tiered Regulatory Model: Evidence from Audit Fees and Change in Foreign Private Issuer Status. Auditing: A Journal of Practice and Theory.

Finne, G., Haga, J., & Sundvik, D. (2024). Cost behaviour and reporting frequency during the COVID-19 outbreak. Accounting and Business Research, 54(4), 491-520. https://doi.org/10.1080/00014788.2023.2298784

Ghosh, A., Jarva, H., & Ryan, S. (2024). Bank Regulation/Supervision and Bank Auditing. European Accounting Review. https://doi.org/10.1080/09638180.2024.2373207

Haga, J., Huthamäki, F., Sundvik, D., & Thor, T. (2024). Nothing to fear: Strong corporate culture and workplace safety. Review of Quantitative Finance and Accounting, 63(2), 519-550. https://doi.org/10.1007/s11156-024-01264-6

Haga, J., & Ittonen, K. (2024). Organizational resilience of audit firms - evidence from the outbreak of the COVID-19. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-06-2023-0185

Harrer, T., & Lehner, O. M. (2024). Assuring the unknowable: a reflection on the evolving landscape of sustainability assurance for financial auditors. Current Opinion in Environmental Sustainability, 67, Article 101413. https://doi.org/10.1016/j.cosust.2023.101413

Harrer, T., Silvola, H., & Lehner, O. (2024). Measuring Biodiversity: Mission Impossible? In O. M. Lehner, T. Harrer, H. Silvola, & O. Weber (Eds.), The Routledge Handbook of Green Finance (pp. 357-373). (Routledge international handbooks). Routledge. https://doi.org/10.4324/9781003345497-25

Lehner, O. M., Harrer, T., Silvola, H., & Weber, O. (2024). Introduction: Setting the Scene for Green Finance. In The Routledge Handbook of Green Finance (pp. 1-4). Routledge. https://doi.org/10.4324/9781003345497-1

Lehner, O., Harrer, T., Silvola, H., & Weber, O. (Eds.) (2024). The Routledge Handbook of Green Finance. (Routledge international handbooks). Routledge. https://doi.org/10.4324/9781003345497

Monjed, H., Ibrahim, S., & Jørgensen, B. N. (2024). Risk disclosure, earnings smoothing and firm perceived risk. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-12-2023-0778

Pichlmayer, K., & Lehner, O. M. (2024). Green, Greener, Not Green Enough? Institutional Forces Driving the European Green Bond Market. In O. M. Lehner, T. Harrer, H. Silvola, & O. Weber (Eds.), The Routledge Handbook of Green Finance (pp. 391-415). (Routledge international handbooks). Routledge. https://doi.org/10.4324/9781003345497-27

2023

Afzali, M., & Kettunen, J. (2023). Boardroom Centrality and Firm Performance : Evidence from Private Firms. Nordic Journal of Business, 71(4), 199-229. http://njb.fi/njb-vol-71-no-4-winter-2022/

Harrer, T., Lehner, O., & Weber, C. (2023). A multi-level understanding of trust development in contexts of blurred organizational boundaries: the case of crowdfunding. Scandinavian Journal of Management, 39(1), Article 101247. https://doi.org/10.1016/j.scaman.2022.101247

Jauhiainen, T., & Lehner, O. M. (2023). Good Governance of AI and Big Data Processes in Accounting and Auditing. In O. M. Lehner, & C. Knoll (Eds.), Artificial Intelligence in Accounting: Organisational and Ethical Implications (pp. 119-181). (Routledge studies in accounting). Routledge. https://doi.org/10.4324/9781003198123-9

Jarva, H., & Lof, M. (2023). Identifying accounting conservatism in the presence of skewness. Review of Quantitative Finance and Accounting. https://doi.org/10.1007/s11156-023-01210-y

Jarva, H., & Zeitler, T. (2023). Implications of the COVID-19 pandemic on internal auditing: a field study. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-12-2021-0333

Kihn, L.-A., & Ström, E. (2023). Top Management Characteristics and Comprehensive Focus on Budgeting. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-02-2023-0036

Lehner, O. M., Leitner-Hanetseder, S., Eisl, C., & Knoll, C. (2023). Artificial Intelligence-driven Accounting (AIDA): Future Insights and Organisational Implications. In O. M. Lehner, & C. Knoll (Eds.), Artificial Intelligence in Accounting: Organisational and Ethical Implications (pp. 6-34). (Routledge studies in accounting). Taylor and Francis Group. https://doi.org/10.4324/9781003198123-3

Lehner, O., & Knoll, C. (Eds.) (2023). Artificial Intelligence in Accounting: Organisational and Ethical Implications. (Routledge Studies in Accounting). Routledge. https://doi.org/10.4324/9781003198123

Losbichler, H., & Lehner, O. M. (2023). Cybernetic Limits of Artifcial Intelligence in Accounting and a Future Research Agenda. In O. M. Lehner, & C. Knoll (Eds.), Artificial Intelligence in Accounting: Organisational and Ethical Implications (pp. 98-118). (Routledge Studies in Accounting). Routledge. https://doi.org/10.4324/9781003198123-8

Lehner, O. M., Ittonen, K., Silvola, H., & Ström, E. (2023). Ethical Challenges and Normative Thinking in AIDA. In O. M. Lehner, & C. Knoll (Eds.), Artificial Intelligence in Accounting: Organisational and Ethical Implications (pp. 231-261). (Routledge studies in accounting). Routledge. https://doi.org/10.4324/9781003198123-13

Lehner, O. M., & Kyriacou, O. (2023). Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting. Accounting, Auditing & Accountability Journal, 36(6), 1529-1553. https://doi.org/10.1108/AAAJ-12-2021-5578

Leitner-Hanetseder, S., Lehner, O. M., Eisl, C., & Knoll, C. (2023). Quo Vadis Accountancy? - Future Roles and Responsibilities. In O. M. Lehner, & C. Knoll (Eds.), Artificial Intelligence in Accounting: Organisational and Ethical Implications (pp. 54-75). (Routledge studies in accounting). Routledge. https://doi.org/10.4324/9781003198123-6

Lehner, O. M., Knoll, C., Hanetseder, S. L., & Eisl, C. (2023). The dynamics of Artificial Intelligence in Accounting organisations: A structuration perspective. In E. Strauss, & M. Quinn (Eds.), The Routledge Handbook Of Accounting Information Systems (2nd ed., pp. 121-139). Routledge. https://doi.org/10.4324/9781003132943-12

Leitner-Hanetseder, S., Knoll, C., Eisl, C., & Lehner, O. M. (2023). The Need for an Adapted Skillset for Accountants - What Does Accounting Education Literature Tell Us? In O. M. Lehner, & C. Knoll (Eds.), Artificial Intelligence in Accounting: Organisational and Ethical Implications (pp. 76-97). (Routledge studies in accounting). Routledge. https://doi.org/10.4324/9781003198123-7

Seligson, H., & Lehner, O. M. (2023). The promise of digital accounting and auditing: brave new world or dystopia? In L. Othmar M., & K. Carina (Eds.), Artificial intelligence in accounting: organisational and ethical implications (pp. 262-305). (Routledge studies in accounting). Routledge. https://doi.org/10.4324/9781003198123-14

Selected publications until 2022

Leitner-Hanetseder, S., & Lehner, O. M. (2022). AI-powered information and Big Data: current regulations and ways forward in IFRS reporting. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-01-2022-0022

Lehner, O. M., Nicholls, A., & Kapplmüller, S. B. (2022). Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement. Journal of Business Ethics, 179(4), 971-989. https://doi.org/10.1007/s10551-022-05158-2

Amiram, D., Jorgensen, B., & Rabetti, D. (2022). Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks. Journal of Accounting Research, 60(2), 427-466. https://doi.org/10.1111/1475-679X.12430

Afzali, M. (2022). Corporate culture and financial statement comparability. Advances in Accounting, 60, Article 100640. https://doi.org/10.1016/j.adiac.2022.100640

Afzali, A., Martikainen, M., Oxelheim, L., & Randoy, T. (2022). On the role of internationalization of firm‐level corporate governance: The case of audit committees. Corporate Governance: An International Review. https://doi.org/10.1111/corg.12503

Haga, J., Högholm, K., & Sundvik, D. (2022). Peer firms’ reporting frequency and stock price synchronicity: European evidence. Journal of International Accounting, Auditing and Taxation, 49, Article 100505. https://doi.org/10.1016/j.intaccaudtax.2022.100505

Jorgensen, B. N., Li, J., & Melumad, N. D. (2022). Selective Disclosure, Expertise Acquisition and Price Informativeness. Contemporary Accounting Research, 39(4), 2305-2337. https://doi.org/10.1111/1911-3846.12786

Harrer, T., & Owen, R. (2022). Reducing early-stage Cleantech funding gaps: an exploration of the role of Environmental Performance Indicators. International Journal of Entrepreneurial Behaviour and Research, 28(9), 268-288. https://doi.org/10.1108/IJEBR-10-2021-0849

Lehner, O., Ittonen, K., Silvola, H., Ström, E., & Wührleitner, A. (2022). Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking. Accounting, Auditing & Accountability Journal, 35(9), 109-135. https://doi.org/10.1108/AAAJ-09-2020-4934

Haga, J., Huhtamäki, F. & Sundvik, D. (2021). Ruthless Exploiters or Ethical Guardians of the Workforce? Powerful CEOs and their Impact on Workplace Safety and Health, in Journal of Business Ethics (2021) https://doi.org/10.1007/s10551-021-04740-4

Silvola, H., Vinnari, E. (2021). The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society, in Accounting, Auditing and Accountability Journal, 34(1) https://bit.ly/3axxksD

Lehner, O.M, Leitner-Hanetseder, S and Eisl, C. (2020), Understanding Digital Accounting: An Actor-Network Perspective on the Future of Accounting, in review in Accounting, Organizations and Society

Ittonen, K., Myllymäki, E.-R., & Tronnes, P. C. (2019). Banks’ audit committees, audit firm alumni and fees paid to audit firm. Managerial Auditing Journal, 34(7), 783–807. https://doi.org/10.1108/MAJ-01-2018-1766

Lehner, O.M., Harrer T., and Quast, M. (2019), Building Institutional Legitimacy in Impact Investing: Strategies and Gaps in Financial Communication and Discourse, Journal of Applied Accounting Research, 20(3),

Lehner, O.M. and Schmid, S.B. (2019), Materiality in Impact Measurement: An Information Management Perspective, in review in the Journal of Business Ethics

Owen, R., Othmar, L., Lyon, F., & Brennan, G. (2019). Early stage investing in green SMEs: the case of the UK. ACRN Journal of Finance and Risk Perspectives, 8(1), 163-182.

Haga, J., Ittonen, K., Tronnes, P. C., & Wong, L. (2018). Is earnings management sensitive to discount rates? Journal of Accounting Literature, 41, 75–88. https://doi.org/10.1016/j.acclit.2018.03.001

Huikku, J., Mouritsen, J. & Silvola, H. (2017). Relative reliability and the recognisable firm: Calculating goodwill impairment value, in Review in Accounting, Organizations and Society, 56, 68-83.https://bit.ly/3cHDgSq

Lehner, O.M. and Dey, P., 2016, Registering Ideology in the Creation of Social Entrepreneurs: Intermediary Organizations, Journal of Business Ethics (ISSN: 0167-4544), 136(3), 1-15

Ittonen, K., & Trønnes, P. C. (2015). Benefits and Costs of Appointing Joint Audit Engagement Partners. Auditing: A Journal of Practice & Theory, 34(3), 23–46. https://doi.org/10.2308/ajpt-50934

Ittonen, K., Vähämaa, E., & Vähämaa, S. (2013). Female Auditors and Accruals Quality. Accounting Horizons, 27(2), 205–228. https://doi.org/10.2308/acch-5040