معرفی
Henrik Höglund is affiliated with the Department of Accounting at Hanken Swedish School of Economics in Vaasa, Finland. He holds a Dr. (Econ.) in Business Administration from Hanken (2010). His research focuses on tax policy, corporate taxation, real earnings management, and auditing practices. He has contributed to projects like 'Audit adjustments and auditor ability in private firms' (2022–2024) and 'Digitalization of course 2162 Cost Accounting' (2018–2019). Key collaborations include organizing the Botnia Accounting & Auditing Seminar series. His work emphasizes empirical analyses of tax behavior, audit impacts, and financial reporting strategies in private and listed companies.
Research output spans topics such as cost behavior around tax rate cuts, auditor constraints on income shifting, and stock market listing effects on earnings management. His methodologies include econometric analyses and machine learning (e.g., genetic algorithms). Recent activities include reviewing for journals like Expert Systems with Applications and hosting academic visitors like Stefan Sundgren and Even Fallan.
