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Niko Os­kari Som­ila

PhD fellow

Subjects
Decision-making Accounting Auditing Methodology Stress

Primary research areas

Stress and Audit Judgment

I study how stress, such as tight deadlines or accountability, changes the way auditors make decisions. This helps us understand when stress harms judgment and what can be done to protect audit quality.

Implicit Bias Between Auditor Mindsets

Auditors can think very differently — some are more skeptical, others more trusting. I look at whether these groups carry hidden biases against each other, and how this affects teamwork and decision-making.

Interventions to Reduce Professional Bias

I test short exercises, like reflecting on personal values or rethinking stereotypes, to see if they can reduce bias between different auditor mindsets. The goal is to find practical tools that make audit teams more open and effective.

I explore how auditors — and people — make better decisions.

My research explores how auditors make better decisions when facing stress, pressure, and hidden biases. By combining cognitive neuroscience (MEG brain imaging) with experimental tasks, I study the human side of judgment in a field where objectivity and trust are critical. 

The impact of my work is to help strengthen audit quality and teamwork in organizations. By showing how stress influences judgment, how biases emerge between different professional mindsets, and how short interventions can reduce those biases, my research offers insights for training, regulation, and leadership. 

I am motivated by bridging business research and neuroscience to understand decision-making at a deeper level. My ambition is to provide both scientific contributions and practical solutions that help auditors — and decision-makers more broadly — work under pressure while remaining fair, skeptical, and collaborative. 

Outside activities

Currently, I have no outside employments or activities