Niuosha Samani

Senior Lecturer

Department of Business Administration
Visiting address
Vasagatan 1
41124 Göteborg
Postal address
Box 610
40530 Göteborg

About Niuosha Samani

Niuosha Samani is a lecturer and a researcher at the School of Business, Economics and Law, University of Gothenburg. Her PhD thesis was about the interaction between the quality of financial reporting and corporate governance. In a research project, which is funded by Jan Wallander och Tom Hedelius Research Foundation, she examines the usefulness of financial and non-financial disclosures in assisting the decision-making of capital market users as well as the company's internal decision-making. In another research project, funded by Torsten Söderbergs Stiftelse, she investigates accounting and audit choices in private firms in Sweden. She teaches in several courses in master programmes, including "Theoretical Perspectives of Financial Accounting" and "Corporate Governance".

Research areas

  • Financial accounting
  • Disclosures
  • Corporate governance

Selected publications

Mahmoud Hosseinniakani, Conny Overland & Niuosha Samani (2024). Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees. Journal of International Accounting, Auditing and Taxation, forthcoming,

Niuosha Samani, Conny Overland & Svetlana Sabelfeld (2023). The Role of the EU Non-Financial Reporting Directive and Employee Representation in Employee-Related Disclosures. Accounting Forum, 47(2)

Emmeli Runesson & Niuosha Samani (2023). Goodwill or “No-will”: Hubris in the tone at the top. Journal of Contemporary Accounting & Economics. 19(1)

Conny Overland & Niuosha Samani (2022), The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality, European Accounting Review, 31(5)

Mari Paananen , Emmeli Runesson & Niuosha Samani (2021), Time to clean up environmental liabilities reporting: disclosures, media exposure and market implications, Accounting Forum, 45(1)