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Niuosha Samani

Universitetslektor, biträdande

Department of Business
Visiting address
Vasagatan 1
411 24 Göteborg
Room number
Postal address
Box 610
405 30 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 accounting information 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 reporting
  • Disclosures
  • Corporate Governance

Teaching areas

  • Accounting theory
  • Corporate Governance
  • Financial Statement Analysis

Selected publications

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(2018) Financial Accounting Theory - An Accounting Quality Approach. Lund: Studentlitteratur.

Niuosha Samani (2015) Financial Reporting and Corporate Governance: Essays on the contracting role of accounting and the effects of monitoring mechanisms. Doct. thesis, Göteborg: University of Gothenburg.