Jyväskylä University School of Business and Economics

Financial Accounting, Auditing & Taxation Change (FAC)

The FAC research group focuses on financial accounting and auditing, corporate governance, accounting education and profession.  Research focuses on issues related to:

  • accountability & responsibility
  • auditing
  • corporate boards
  • financial reporting
  • IFRS
  • taxation
  • ethics of accounting
  • accounting history
  • accounting education and profession

Majority of research applies qualitative methodology like interpretative studies, linguisting and discourse analyses, but also studies using quantitative methodology and literature reviews are conducted. Several master’s thesis have been completed within research group as well as a doctoral theses.  In addition, three doctoral theses are under work.

The Financial Accounting, Auditing & Taxation Change research group is led by Associate Professor Antti Rautiainen.

Research Output

The members of the corporate governance research group have published in journals Accounting History, Accounting, Organizations and SocietyAccounting, Auditing & Accountability Journal, European Accounting Review, Journal of Management and GovernanceThird World Quarterly, and contributed to international conferences.

Group members

  • Eskola, Anne (Ph.D., Principal Lecturer at JAMK)
  • Hundal, Shab (Doctoral Student)
  • Kettunen, Jaana (University Teacher)
  • Nukarinen Topi  (Doctoral Student)
  • Pietiläinen, Matleena (University Teacher)
  • Potka-Soininen Tuulia (Doctoral Student)
  • Teittinen, Henri (Postdoctoral researcher, external)
  • Virtanen, Aila (Professor, retired)
  • Rautiainen, Antti (Associate Professor)

Research Areas

  • IFRS and IFRS translation
  • Independence of audit committees
  • Financial reporting quality
  • Corporate governance & taxation
  • Ethical questions, responsibility & accountability
  • Learning in accounting



JSBE research seminar

Seminar for everyone interested in high quality research in economics and business economics (program).