Niuosha Samani

Senior Lecturer

Department of Business
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 the current 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 and governance effectiveness. 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

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, forthcoming, DOI:

Emmeli Runesson & Niuosha Samani (2022). Goodwill or “No-will”: Hubris in the tone at the top. Journal of Contemporary Accounting & Economics, DOI:

Conny Overland & Niuosha Samani (2021), The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality, European Accounting Review, forthcoming, DOI:

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

Emmeli Runesson, Niuosha Samani & Jan Marton(2022) Financial Accounting Theory - An Accounting Quality Approach. Lund: Studentlitteratur.