About
Hannu Ojala is a Professor at the Business School, Faculty of Social Sciences and Business Studies, with affiliations at both the University of Eastern Finland (Kuopio) and Aalto University School of Business (Espoo). His research focuses on Auditing, Corporate Governance, and Tax Aggressiveness, particularly in small private companies.
- Audit Market Dynamics
- Tax-Regulation Interplay
- Country-Level Audit Determinants
- XBRL and Digital Reporting
Ojala's publications (2019-2025) analyze audit fee variations across 27 countries, tax compliance in Finland, and the role of Big4 auditors in shaping global practices. He has collaborated with researchers in Germany, New Zealand, and Sweden on institutional factors affecting audit pricing and quality.
Research Trends: His work reveals that economic development and regulatory environments explain 84% of audit fee differences globally. Sociological factors like generalized trust and corporate culture also influence auditing standards.
Key Collaborations:Ojala has co-authored studies with Juha Kinnunen, Lasse Niemi, and Markus Mättö, examining how audit quality correlates with tax return adjustments in small businesses.
