Department of Accounting, Auditing and Law
Welcome to the Department of Accounting, Auditing and Law at NHH, an ambitious and thriving environment for research and learning.
Our faculty has three main research and teaching areas: Financial Accounting and Auditing, Management Accounting and Control, and Economics, Ethics and Law.
The department has strong ties to the practice field, both in teaching and research, and attracts a high number of students.
Research centres and groups
Forthcoming events
- MAC seminar with Ioana Lupo Bottom-up Control: How Employees`Demands for Managerial Oversight in High-Autonomy Distributed Settings Reshape the Directions and Targets of Control
- Gjesdal Lecture 2026: Nathan Goldman
- FAA seminar with Brant Christensen Brant Christensen
- Organized by Norwegian Centre for Taxation (NoCeT): 5th Norwegian Tax Accounting Symposium
Research highlights
| Authors | Title | Publication |
|---|---|---|
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Xiaoxing Li, Josepth F. Brazel, Anna Gold, & Justin Leiby. |
Inheriting versus Developing Data Analytic Tests and Auditors’ Professional Skepticism. |
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Yosra AleAhmad, & I. Lupu. |
Management Controls and The Reproduction of Gender Inequality; A Review and Research Agenda. |
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Varouj Aivazian, Tzu-Ting Chiu, Miguel Minutti-Meza, & Dushyantkumar Vyas. |
Political Uncertainty and the Timing of Mass Layoffs. |
Production and Operations Management, 1-21, 2025 |
|
Ulf Mohrmann, & Riepe, J. |
Deferred tax asset revaluations, costly information processing, and bank deposits: Evidence from the Tax Cuts and Jobs Act. |
Management Science 71 (1):318-346, 2025 |
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Benjamin Paul Commerford, Aasmund Eilifsen, Richard Hatfield, C., Holmstrom, K. M., & Finn Kinserdal |
Control issues: How providing input affects auditors' reliance on artificial intelligence. |
Contemporary Accounting Research 41 (4):2134-2162, Forthcoming, 2024 |
|
Ivanova, M.N., Tylaite, M., & Zhu, L. |
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements. |
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Goldman, N., Lampenius, N., Radhakrishnan, S., Arthur Stenzel, & de Almeida, J. E. F. |
IRS scrutiny and corporate innovation. |
Contemporary Accounting Research, 41(1), 391-423, 2024 |
Research News
How management controls reproduce gender inequality
A NHH study shows that the everyday systems used to manage employees play a significant role in sustaining gender inequality over time.
Past bankruptcies linked to higher risk in new firms
What happens when a company hires a CEO or board member who has previously been involved in bankruptcy? According to a study by Mariya N. Ivanova, the answer is: higher financial risk.
When Shareholders Vote – and the Market Listens
On Friday 27 February Rusha Nandy will hold a trial lecture on a prescribed topic and defend her thesis for the PhD degree at NHH. Title of the thesis: «Essays on Shareholder Voting».
Using risk to unlock private climate investment
Public funding alone is not enough. At the Karl Borch Lecture, Columbia professor Caroline Flammer explains how governments can mobilise private capital through risk-sharing.