Øivind Andre Strand Aase

Field of work

My areas of expertise include financial accounting and taxation for businesses.

I have a master's degree in accounting and auditing from NHH (Norwegian School of Economics), and a PhD degree from the Department of Business Economics at the same institution.

In my dissertation, I study the effects of an important auditing reform in 2011. As a result of the reform, small limited liability companies (LLCs) that were previously required to have audits could choose to opt-out of the auditing requirement. Overall, the conclusions of my dissertation are as follows: 1) The auditing reform has had an impact on the relevant companies, as the decision to have an audit can now be based on company-specific assessments. 2) There is no evidence of significant and consistent negative effects on financial reporting quality or tax compliance among companies that choose to opt-out of having an auditor. The analysis is based on data from the Norwegian Tax Administration from 2006 to 2015. The introduction of threshold values for mandatory audits of small LLCs in Norway appears to be a well-functioning reform overall.

I have previously worked as a certified public accountant.