Niclas Hellman joined the Department of Accounting in 1990 and holds a PhD from the Stockholm School of Economics (2000). His research areas are financial accounting and auditing. Niclas is currently working on a project which investigates financial analysts’ evaluations of corporate acquisitions under IFRS accounting. Niclas is Head of the SSE MSc Finance & Accounting master specialization in accounting and financial management. He is also Vice Chairman of the Swedish Accounting Standards Board (member of the Board since 2008) and a member of the ESMA CRSC consultative group.
Accounting and financial statements analysis (3310)
Auditing and investor assurance (3309)
Financial accounting (3301)
Financial markets and financial reporting (631)
Soft adoption and reporting incentives - A study of the impact of IFRS on financial statements in Sweden. (2011). Journal of International Accounting Research, 10(1): 61-83.
Chief financial officer influence on audit planning. (2011). International Journal of Auditing, Vol. 15, No. 3, pp 247-274.
Analysis of changing institutional environments, new accounting policies and corporate governance practices in Sweden. (2011). In Krivogorsky, V. (Ed.), Law, Corporate Governance, and Accounting: European Perspectives, Routledge, ISBN: 978-0-415-87186-0.
Accounting conservatism under IFRS. (2008). Accounting in Europe, 5(2): 71-100
Does pro forma reporting bias analyst forecasts? (2007). European Accounting Review, 16(2): 277-298. Together with Patric Andersson.
Recent working papers
Accounting for goodwill under IFRS: A critical analysis. (2013). Together with Sven-Erik Johansson and Tomas Hjelström.
Does goodwill reporting matter to financial analysts? Two experimental studies on the impact of corporate acquisitions under IFRS accounting on financial analysts’ equity valuation judgments.(2013). Together with Patric Andersson and Emelie Palm.