Christopher D. Ittner

University of Pennsylvania - Accounting Department

Assistant Professor

3641 Locust Walk

Philadelphia, PA 19104-6365

United States

SCHOLARLY PAPERS

27

DOWNLOADS
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CITATIONS
Rank 1,288

SSRN RANKINGS

Top 1,288

in Total Papers Citations

430

Scholarly Papers (27)

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard

Number of pages: 42 Posted: 22 May 2003
Christopher D. Ittner, David F. Larcker and Marshall W. Meyer
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Pennsylvania - Management Department
Downloads 4,827 (1,219)
Citation 77

Abstract:

balanced scorecard, subjective performance measures, non-financial performance measurement

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard

The Accounting Review, Forthcoming
Posted: 21 Jul 2003
Christopher D. Ittner, David F. Larcker and Marshall W. Meyer
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Pennsylvania - Management Department

Abstract:

balanced scorecard, subjective performance measures, non-financial performance measurement

2.

Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective

JAE Rochester Conference April 2000
Number of pages: 99 Posted: 14 Jan 2001
Christopher D. Ittner and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,329 (1,998)
Citation 76

Abstract:

3.

Performance Implications of Strategic Performance Measurement in Financial Services Firms

Number of pages: 61 Posted: 12 May 2003
Christopher D. Ittner, David F. Larcker and Taylor Randall
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Utah - School of Accounting and Information Systems
Downloads 2,066 (4,226)
Citation 59

Abstract:

balanced scorecard, strategic performance measurement, non-financial performance measurement

4.

Economic Characteristics, Corporate Governance, and the Influence of Compensation Consultants on Executive Pay Levels

Rock Center for Corporate Governance Working Paper No. 15, Review of Accounting Studies, Vol. 17, No. 2, June 2012
Number of pages: 62 Posted: 15 Jun 2008 Last Revised: 12 Sep 2013
Chris Armstrong, Christopher D. Ittner and David F. Larcker
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 1,531 (8,995)
Citation 13

Abstract:

corporate governance, executive compensation, compensation consultants

Implementing Performance Measurement Innovations: Evidence from Government

Number of pages: 54 Posted: 24 Jun 2003
Ken S. Cavalluzzo and Christopher D. Ittner
SVA Plumb Wealth Management, LLC and University of Pennsylvania - Accounting Department
Downloads 1,397 (10,202)
Citation 30

Abstract:

performance measurement, nonfinancial performance measures, implementation

Implementing Performance Measurement Innovations: Evidence from Government

Accounting, Organizations and Society, Forthcoming
Posted: 24 Jun 2003
Ken S. Cavalluzzo and Christopher D. Ittner
SVA Plumb Wealth Management, LLC and University of Pennsylvania - Accounting Department

Abstract:

performance measurement, nonfinancial performance measures, implementation

The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms

JAE Boston Conference June 2001
Number of pages: 55 Posted: 08 Jan 2002
Christopher D. Ittner, Richard A. Lambert and David F. Larcker
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 928 (19,305)
Citation 127

Abstract:

The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 89-127, January 2003
Posted: 05 Feb 2003
Christopher D. Ittner, Richard A. Lambert and David F. Larcker
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Abstract:

management compensation, stock option, incentive

7.

Determinants Of Performance Measure Choices In Worker Incentive Plans

Number of pages: 48 Posted: 15 Sep 2001
Christopher D. Ittner and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 905 (19,140)
Citation 22

Abstract:

performance measures, compensation plans, non-management employees

8.

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt

Number of pages: 55 Posted: 25 Apr 2008 Last Revised: 16 Nov 2011
Gavin Cassar, Ken Cavalluzzo and Christopher D. Ittner
INSEAD, Wisconsin Capital Management and University of Pennsylvania - Accounting Department
Downloads 618 (31,791)
Citation 4

Abstract:

accounting sophistication; accrual accounting; credit denial; credit scores; cost of capital; interest rates; relationship lending; small business; soft information; collateral

9.

Performance-Based Compensation in Professional Service Firms

Organizational Economics of Health Care Conference 2003
Number of pages: 56 Posted: 28 Nov 2003
Christopher D. Ittner, David F. Larcker and Mina Pizzini
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and Texas State University, San Marcos - College of Business Administration
Downloads 611 (32,507)

Abstract:

10.

The Adoption and Characteristics of Performance Stock Option Grants

Number of pages: 55 Posted: 20 Apr 2005
Tuck School of Business at Dartmouth College, Purdue University - Department of Accounting, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 582 (35,834)
Citation 3

Abstract:

Stock options, premium stock options, performance-based vesting

11.

Compensation Objectives and Business Unit Pay Strategy

Chicago Booth School of Business Research Paper No. 08-24
Number of pages: 56 Posted: 17 Dec 2008 Last Revised: 08 Nov 2013
Joseph J. Gerakos, Christopher D. Ittner and Frank Moers
Tuck School of Business at Dartmouth College, University of Pennsylvania - Accounting Department and Maastricht University School of Business and Economics
Downloads 546 (35,308)

Abstract:

Explicit Relative Performance Evaluation in Performance-Vested Equity Grants

Number of pages: 46 Posted: 18 Jul 2007 Last Revised: 20 Nov 2011
Mary Ellen Carter, Christopher D. Ittner and Sarah L. C. Zechman
Boston College - Department of Accounting, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 359 (68,198)
Citation 15

Abstract:

Executive compensation, relative performance evaluation, equity grants

Explicit Relative Performance Evaluation in Performance-Vested Equity Grants

Review of Accounting Studies, Vol. 14, No. 2-3, 2009
Number of pages: 53 Posted: 24 Jan 2009
Mary Ellen Carter, Christopher D. Ittner and Sarah L. C. Zechman
Boston College - Department of Accounting, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 165 (153,059)
Citation 15

Abstract:

Compensation, equity incentives, relative performance, corporate governance

13.

The Stock Market’s Pricing of Customer Satisfaction

Marketing Science, Vol. 28, No. 5, pp. 826-835, September-October 2009, Rock Center for Corporate Governance at Stanford University Working Paper No. 62
Number of pages: 27 Posted: 08 Jul 2009 Last Revised: 20 Nov 2011
Christopher D. Ittner, David F. Larcker and Daniel J. Taylor
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Downloads 513 (41,300)
Citation 2

Abstract:

customer satisfaction

14.

The Influence of Board of Directors’ Risk Oversight on Risk Management Maturity and Firm Risk-Taking

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 70 Posted: 19 Aug 2014 Last Revised: 16 Mar 2015
Christopher D. Ittner and Thomas Keusch
University of Pennsylvania - Accounting Department and INSEAD
Downloads 381 (26,974)

Abstract:

corporate governance, board of directors, risk oversight, ERM

15.

The Internal Organization of Enterprise Risk Management

Number of pages: 59 Posted: 26 Aug 2014
Christopher D. Ittner and Daniel Oyon
University of Pennsylvania - Accounting Department and HEC Lausanne, Faculty of Business and Economics
Downloads 303 (50,890)

Abstract:

enterprise risk management, organizational design, risk owner, finance unit, internal audit

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Number of pages: 45 Posted: 14 Oct 2011 Last Revised: 21 Aug 2015
Francesca Franco, Christopher D. Ittner and Oktay Urcan
London Business School, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign
Downloads 267 (95,579)

Abstract:

outside directors; deferred compensation; insider trading; SEC Rule 10b-5 plans

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Forthcoming, Management Science
Posted: 26 Aug 2015 Last Revised: 26 Oct 2015
Francesca Franco, Christopher D. Ittner and Oktay Urcan
London Business School, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign

Abstract:

outside directors; deferred compensation; insider trading; SEC Rule 10b-5 plans

17.

The Effects of Contract Design and Implementation Practices on Worker Incentive Plan Outcomes

Number of pages: 53 Posted: 19 May 2008
Francesca Franco, Christopher D. Ittner and David F. Larcker
London Business School, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 160 (149,073)

Abstract:

worker incentives; performance measurement; implementation of incentive plans

18.

The Multiple Roles of the Finance Organization: Determinants, Effectiveness, and the Moderating Influence of Information System Integration

Journal of Management Accounting Research, Forthcoming
Number of pages: 56 Posted: 07 Apr 2014
Hsihui Chang, Christopher D. Ittner and Michael T. Paz
Drexel University, University of Pennsylvania - Accounting Department and Cornell University - School of Hotel Administration
Downloads 143 (107,438)

Abstract:

Finance organizations, Compliance and control, Performance management, Strategic partner, Information system integration

Initial Retention of External Accountants in Startup Ventures

Number of pages: 42 Posted: 29 Dec 2008 Last Revised: 16 Nov 2011
Gavin Cassar and Christopher D. Ittner
INSEAD and University of Pennsylvania - Accounting Department
Downloads 72 (280,572)
Citation 1

Abstract:

accountants, adoption, entrepreneurs, professional services, retention, start-ups

Initial Retention of External Accountants in Startup Ventures

European Accounting Review, Vol. 18, No. 2, pp. 313-340, 2009
Posted: 14 May 2009 Last Revised: 05 May 2013
Gavin Cassar and Christopher D. Ittner
INSEAD and University of Pennsylvania - Accounting Department

Abstract:

accountants, adoption, entrepreneurs, professional services, retention, start-ups

20.

Internal versus External Earnings per Share Goals and CEO Incentives

Simon Business School Working Paper No. FR 17-09
Number of pages: 63 Posted: 18 Feb 2017
Chris Armstrong, Jacky Chau, Christopher D. Ittner and Jason J. Xiao
University of Pennsylvania - Accounting Department, The Chinese University of Hong Kong (CUHK) - CUHK Business School, University of Pennsylvania - Accounting Department and University of Rochester - Simon Business School
Downloads 0 (119,876)

Abstract:

Earnings per share (EPS), goal setting, CEO incentives, bonus contracts, analyst forecasts, target ratcheting

21.

Risk-Based Forecasting and Planning and Management Earnings Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 67 Posted: 06 Dec 2016 Last Revised: 09 May 2017
Christopher D. Ittner and Jeremy Michels
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 0 (82,870)

Abstract:

management earnings guidance; budgeting; planning; forecasting; risk management

22.

Incorporating Risk Considerations into Planning and Control Systems: The Influence of Risk Management Value Creation Objectives

Forthcoming in Philip Linsley and Margaret Woods (eds.), The Routledge Companion to Accounting and Risk, London: Routledge, 2016
Number of pages: 37 Posted: 05 Apr 2016
Christopher D. Ittner and Thomas Keusch
University of Pennsylvania - Accounting Department and INSEAD
Downloads 0 (43,211)

Abstract:

Enterprise risk management, ERM, Planning and control system design

23.

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt

Journal of Accounting & Economics (JAE), Vol. 59, No. 2-3, 2015
Posted: 02 Aug 2015
Gavin Cassar, Christopher D. Ittner and Ken Cavalluzzo
INSEAD, University of Pennsylvania - Accounting Department and Wisconsin Capital Management

Abstract:

Accounting sophistication, Accrual accounting, Credit scores, Cost of capital, Relationship lending

24.

Neck & Neck: Leveraging the Club Neck Information

Harvard Business School Accounting & Management Unit Case No. 109-070
Posted: 18 Apr 2012
University of Notre Dame - Department of Accountancy, Harvard University - Accounting & Control Unit, University of Pennsylvania - Accounting Department and affiliation not provided to SSRN

Abstract:

25.

Empirical Managerial Accounting Research: Are We Just Describing Management Consulting Practice?

European Accounting Review, Vol. 11, No. 4, 2002
Posted: 24 Mar 2003
Christopher D. Ittner and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Abstract:

26.

Empirical Research in Managerial Accounting: A Value-Based Management Perspective

Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Posted: 23 Oct 2001
Christopher D. Ittner and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Abstract:

27.

Innovations in Performance Measurement: Trends and Research Implications

Journal of Management Accounting Research, 1998
Posted: 21 Oct 1998
Christopher D. Ittner and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Abstract: