Øivind Andre Strand Aase

Øivind Andre Strand Aase is an Associate Professor at HVL Business School, Western Norway University of Applied Sciences (HVL), where he contributes to education and research in financial accounting and taxation. His academic work centers on regulatory impacts on small businesses, particularly auditing reforms and their implications for financial transparency and tax behavior.

His research interests include:

• Financial reporting quality
• Tax compliance among businesses
• Effects of auditing reforms
• Corporate governance in small limited liability companies

Dr. Aase completed his PhD and master's degree at the Norwegian School of Economics (NHH), focusing on the 2011 auditing reform that allowed small LLCs in Norway to opt out of mandatory audits. His findings suggest that the reform functions well, with no consistent negative effects on reporting or compliance. He teaches core courses such as Financial Accounting and Analysis, Tax Laws 2, and Intermediate Financial Accounting.

While no recent publications are listed in the provided text, his research trajectory emphasizes empirical analysis using data from the Norwegian Tax Administration, bridging accounting practice with policy evaluation.

He has professional experience as a certified public accountant, enriching his academic perspective with practical insights.

There are no listed scientific awards, student advisements, or research teams in the available information.