Two research papers from the department of accounting and finance presented at the 11th Workshop on Audit Quality
Researchers from the Department of Accounting and Finance presented two studies at the 11th Workshop on Audit Quality in Cagliari, Italy. The topics were environmental risk disclosure and audit enforcement.
Two research papers involving researchers from the Department of Accounting and Finance were presented at the 11th Workshop on Audit Quality, held at the University of Cagliari, Italy, on 25–26 September 2026. The workshop is an established international research event bringing together leading scholars in auditing and audit quality.
Lasse Niemi, Antti Miihkinen, David Hay and Ly Pham presented the paper “Environmental Risk Disclosure, Audit Market Segmentation, and Public Policy: Evidence from Mandatory US Filings.” The study examines environmental risk disclosure and its relationship with audit market segmentation and public policy. The paper was discussed by Stefan Sundgren.
The second paper, “Audit Enforcement as Regulatory Reasoning: Evidence from Finnish Audit Board Decisions,” was authored by Antti Fredriksson, Javad Rajabalizadeh and Jaakko Mikkilä. The study investigates audit enforcement through decisions of the Finnish Audit Board. The paper was discussed by Piotr Staszkiewicz.
The presence of two papers from the department in the workshop programme highlights the department’s active contribution to international research on auditing, regulation and corporate reporting.
