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Geir Haaland

Image of Geir Haaland
Email
geir.haaland@uia.no
Phone
+47 38 14 23 21
Mobile phone
+47 97 48 90 02
Office
9I271 (Universitetsveien 19, 4630 Kristiansand, Norway)

Areas of responsibility

Geir Haaland is Associate Professor in auditing and accounting at the Department of Economics at the School of Business and Law at the University of Agder. He holds a Master of Accounting and Auditing from NHH Norwegian School of Economics, and is certified as a state authorized public accountant.

Haaland heads the University of Agder’s Master’s Program in Accounting and Auditing. For a number of years, he has also been a lecturer in auditing at the University of Stavanger, and he is a widely used lecturer on a series of topics within accounting and auditing.

Haaland's professional interests include auditing, corporate governance, financial accounting and the work of Board of Directors. In conjunction with the IFRA research project, funded by The Research Council of Norway, which researched, he co-authored the resarch article "Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs" published in Accounting and Business Research.

Haaland has published articles in the journals Revisjon og Regnskap and MAGMA and he has authored an exercise book in accounting.

Auditing and Industry experience (alphabetic order)

As a former partner and regional unitleader of PwC Agder, Haaland was the independent auditor of a number of companies of general interest, in addition to a multitude of small and medium-sized enterprises.

  • Auditing and Industry experience (alphabetic order)
  • Agder Energi (Power production and supply, etc.)
  • Agderforskning (Research foundation)
  • Fædrelandsvennen (Newspaper)
  • Hakon-gruppen (Supermarkeds)
  • Herman Hansen Mek Verksted (Mechanical industry)
  • Hydralift (Cranes and offshore projects)
  • Kristiansand Dyrepark (Zoo and Amusement park)
  • Kristiansand Kino (Cinema)
  • Spareskillingsbanken (Banking)
  • Strømmestiftelsen (Aid)
  • Sørlandskonsult (Consulting Engineers)
  • Vest Agder Sentralsykehus (Helathcare)

Committees

For several years he was the chair of the national examination committee for Practical test for auditors in Norway.

Haaland is a member of the Norwegian Council for Economic and Administrative Education’s Committee for Accounting and Auditing. and the School of Business and Laws point of contact in relation to The Norwegian Institute of State Autherized Public Accountants and Regnskap Norge (The Authorized Accountants' Association).

 

Teaching

  • Auditing (RE 401, RE 400, BE 312, RE 300)
  • Corporate Governance (BE 211)
  • Accounting (BE 100, RE 301, BE 315, BE 317) 

Research

https://www.uia.no/en/research/handelshoeyskolen/accounting-and-auditing

 

Academic interests

Auditing, accounting, corporate governance 

Selected publications

  • 2024: Relevance and significance in auditing. Revisjon og regnskap 4/24 p. 32 - 36
  • 2020: Practical test for auditors. Revisjon og regnskap 4/20 p. 20 - 24
  • 2019: Master's thesis in accounting and auditing Magma 1/19 p.17 - 20
  • 2019: Key matters in auditing. Revisjon og Regnskap 1/19  p. 22 - 26
  • 2014: Materiality in auditing. Revisjon og Regnskap  6/14 p. 25 - 31

 

General outreach

Seminars/workshops:

  • How new accounting Sustainability Regulation will affect companies of different sizes (2024)
  • Sustainability Reporting. Who should be involved? (2024)
  • Relevance as the starting point for a target-effective audit (2024)
  • ISA 315 – Identifying and assessing the risks of material misstatement (2023)
  • New Accounting Act - an overview (2023)
  • Updating on the accounting and auditing regulations (2022)
  • New ISA 315 - Implications for the auditing process (2022)
  • Management of accounting firms (2022)
  • New ISA 315 - Identification and assessment of the risk of misstatement in the financial statements (2022)
  • Simplifications and changes in the annual accouning rules for small and medium sized enterprises (2022)
  • Selected topics related to the auditing process (2021)
  • Selected topics related to municipal financial audit (2021)
  • Effective samling in auditing (2021)
  • The importance of new money laundering regulations for various industries (Breakfast seminar 2020)
  • Selected topics in auditing (2019)
  • How to make use of your independent auditor (Breakfast seminar 2018)
  • Upcoming legislative changes in the business area (Breakfast seminar 2017)       
  • From Corporate Risk to Audit Risk Assessment and Management (2016)
  • Board responsibility and dividend (Breakfast seminar 2015)
  • Accounting regulations (2015)
  • Risk assessment and management in audit (2015)
  • Descartes in the teaching (The World Bank 2015)
  • Audit documentation, risk management and evidence (2013)
  • New ISA - standards in Auditing (2010)
  • Effective collection of evidence in auditing (2010)
  • Advanced auditing (2009)
  • Accountancy for practitioners (2008)
  • Controlling for Payroll Controllers (2008)

Publications

  • Alon, Anna; Haaland, Geir & Røsok, Kjell Ove (2022). Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs. Accounting and Business Research. ISSN 0001-4788. 52(6), p. 734–764. doi: 10.1080/00014788.2021.2001306. Full text in Research Archive

View all works in NVA

View all works in NVA

  • Haaland, Geir (2025). Attestasjon av bærekraftsrapporteringen. doi: https:/www.uia.no/studier/program/evu-baerekraftsrapportering-og-attestasjon/Aktuelt/na-kan-du-fa-videreutdanning-som-berekraftsrevisor-.html. Full text in Research Archive
  • Haaland, Geir (2025). Tilsynsrapporter, eksempler og læring. Full text in Research Archive
  • Haaland, Geir; Slettemeås, Erling & Lødemel, Nikolai Dispen (2025). Etterlevelse av hvitvaskingsloven – hvor svikter revisjonsselskapene? Revisjon og Regnskap. ISSN 0332-7795. 6, p. 22–26. Full text in Research Archive
  • Haaland, Geir (2024). Bærekraftsrapportering: Hvem skal være involvert? Full text in Research Archive
  • Haaland, Geir (2024). Hvordan ny regnskapsmessig Bærekraftsregulering vil påvirke foretak av ulike størrelser. Full text in Research Archive
  • Haaland, Geir (2024). Relevans som utgangspunktet for en måleffektiv revisjon. Full text in Research Archive
  • Haaland, Geir (2024). Relevans og signifikans i revisjon. Revisjon og Regnskap. ISSN 0332-7795. p. 32–36. Full text in Research Archive
  • Haaland, Geir (2023). Ny regnskapsførerlov - en oversikt. Full text in Research Archive
  • Haaland, Geir (2023). Nye ISA 315 – Identifisering og vurdering av risikoene for vesentlig feilinformasjon. Full text in Research Archive
  • Haaland, Geir (2022). Ny ISA 315 - Identifisering og vurdering av risikoene for vesentlig feilinformasjon i årsregnskapet. Full text in Research Archive
  • Haaland, Geir (2022). Oppdatering regnskaps- og revisjonsreguleringen gjeldende fra 2022. Full text in Research Archive
  • Haaland, Geir (2022). Nye ISA 315 - konsekvenser for revisjonsprosessen. Full text in Research Archive
  • Haaland, Geir (2022). Styring av regnskapsførerforetak. Full text in Research Archive
  • Heskestad, Terje & Haaland, Geir (2022). Forenklinger og endringer i årsoppgjørsreglene for små og øvrige selskap. Full text in Research Archive
  • Haaland, Geir (2021). Effektive utvalg i revisjon. Full text in Research Archive
  • Haaland, Geir (2021). Utvalgte temaer knyttet til kommunal finansiell revisjon. Full text in Research Archive
  • Haaland, Geir (2021). Utvalgte temaer knyttet til revisjonsprosessen. Full text in Research Archive
  • Haaland, Geir (2020). Praktisk prøve for revisorer. Revisjon og Regnskap. ISSN 0332-7795. 5600(4), p. 20–24. Full text in Research Archive
  • Haaland, Geir (2020). Betydningen av nytt hvitvaskingsregelverk for ulike bransjer. Full text in Research Archive
  • Alon, Anna; Haaland, Geir & Røsok, Kjell Ove (2020). Standardization and comparability: A regulatory waltz. Full text in Research Archive
  • Haaland, Geir (2020). Sakkyndig vitne for lagmannsretten. Full text in Research Archive
  • Baksaas, Kjell Magne; Haaland, Geir & Stenheim, Tonny (2019). Masteroppgaver i regnskap og revisjon. Magma forskning og viten. ISSN 1500-0788. p. 17–20. Full text in Research Archive
  • Haaland, Geir (2019). Utvalgte temaer i revisjon. Full text in Research Archive
  • Haaland, Geir (2019). Omtale av sentrale forhold øker brukernytten. Revisjon og Regnskap. ISSN 0332-7795. Full text in Research Archive
  • Haaland, Geir (2019). Keiserens nye klær koster 120 millioner – årlig. Dagens næringsliv. ISSN 0803-9372. Full text in Research Archive
  • Haaland, Geir (2019). Tvilsom kost-nytte i barnehageforslag. Dagens næringsliv. ISSN 0803-9372. Full text in Research Archive
  • Haaland, Geir (2019). Agder Energi -- Over eller underskudd? Full text in Research Archive
  • Haaland, Geir & Alon, Anna (2018). Ti millioner til forskning og undervisning. 1, p. 29–30. Full text in Research Archive
  • Haaland, Geir (2018). Hvordan kan selskapet bruke sin valgte revisor? Full text in Research Archive
  • Haaland, Geir (2017). Kommende endringer i bedriftsøkonomisk lovgivning (aksjelov mv). Full text in Research Archive
  • Haaland, Geir (2017). Fra foretaksrisiko til revisjonsrisiko. Full text in Research Archive
  • Haaland, Geir (2016). Fra foretaksrisiko til revisjonsrisiko - vurdering og håndtering. Full text in Research Archive
  • Haaland, Geir (2015). Risikovurdering og håndtering i revisjon. Full text in Research Archive
  • Haaland, Geir (2015). Styreansvaret og utdelinger. Full text in Research Archive
  • Haaland, Geir (2015). Regnskapsførerregelverket og hvitvaskingsbestemmelser. Full text in Research Archive
  • Haaland, Geir (2014). Vesentlighetsgrenser i praktisk revisjon. Revisjon og Regnskap. ISSN 0332-7795. p. 25–31. Full text in Research Archive
  • Haaland, Geir (2014). Descartes i undervisningen. Full text in Research Archive
  • Haaland, Geir (2019). Høringssvar – forslag til endringer i barnehageloven med forskrifter. HH UiA. Full text in Research Archive

View all works in NVA

Published Apr. 16, 2024 10:48 AM - Last modified Dec. 15, 2025 10:38 AM