Christopher D. Ittner

University of Pennsylvania - Accounting Department

EY Professor

3641 Locust Walk

Philadelphia, PA 19104-6365

United States

  • University of Pennsylvania - Accounting Department

    • Email
    • Tel: 215-898-7786
    • Fax: 215-573-2054
SCHOLARLY PAPERS

29

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Rank 2,137

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Top 2,137

in Total Papers Downloads

30,767

TOTAL CITATIONS
Rank 3,142

SSRN RANKINGS

Top 3,142

in Total Papers Citations

481

Scholarly Papers (29)

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1.

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

Downloads 5,684 ( 3,191)
Citation 87

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 Graduate School of Business and University of Pennsylvania - Management Department
Downloads 5,684 (3,146)
Citation 87

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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 Graduate School of Business and University of Pennsylvania - Management Department

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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 Graduate School of Business
Downloads 4,324 (5,132)
Citation 33

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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 Graduate School of Business and University of Utah - School of Accounting and Information Systems
Downloads 2,988 (9,307)
Citation 45

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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
Stanford Graduate School of Business, University of Pennsylvania - Accounting Department and Stanford Graduate School of Business
Downloads 1,724 (22,302)
Citation 40

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corporate governance, executive compensation, compensation consultants

5.

Implementing Performance Measurement Innovations: Evidence from Government

Downloads 1,636 (24,167)
Citation 24

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 1,636 (23,740)
Citation 24

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performance measurement, nonfinancial performance measures, implementation

Implementing Performance Measurement Innovations: Evidence from Government

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

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performance measurement, nonfinancial performance measures, implementation

6.

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 1,526 (26,840)
Citation 8

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corporate governance, board of directors, risk oversight, ERM

7.

Board Risk Oversight and Environmental and Social Performance

Journal of Accounting and Economics, (Forthcoming)
Number of pages: 59 Posted: 26 Sep 2020 Last Revised: 09 Mar 2025
Hami Amiraslani, Carolyn Deller, Christopher D. Ittner and Thomas Keusch
INSEAD, University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and INSEAD
Downloads 1,412 (30,218)

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board of directors, board risk oversight, corporate governance, corporate social responsibility (CSR), environmental social and governance (ESG), sustainability, risk management

8.

Earnings per Share Targets and CEO Incentives

Review of Accounting Studies, Forthcoming, Simon Business School Working Paper No. FR 17-09
Number of pages: 59 Posted: 18 Feb 2017 Last Revised: 26 Dec 2023
Chris Armstrong, Jacky Chau, Christopher D. Ittner and Jason J. Xiao
Stanford Graduate School of Business, Shenzhen Technology University, University of Pennsylvania - Accounting Department and SUNY at Binghamton - School of Management
Downloads 1,373 (31,475)

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earnings per share (EPS); earnings targets; CEO incentives; bonus contracts; analysts' forecasts; meet or beat

9.

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 Graduate School of Business
Downloads 1,061 (45,739)
Citation 7

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performance measures, compensation plans, non-management employees

10.

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

Downloads 1,057 (45,963)
Citation 121

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 Graduate School of Business
Downloads 1,057 (45,235)
Citation 121

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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 Graduate School of Business

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management compensation, stock option, incentive

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 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 840 (63,293)
Citation 2

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12.

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 796 (67,959)
Citation 24

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

13.

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 785 (69,235)
Citation 4

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

14.

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 Graduate School of Business and Texas State University, San Marcos - College of Business Administration
Downloads 768 (71,255)
Citation 2

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15.

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 743 (74,496)
Citation 1

Abstract:

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Enterprise risk management, ERM, Planning and control system design

16.

The Adoption and Characteristics of Performance Stock Option Grants

Number of pages: 55 Posted: 20 Apr 2005
Joseph Gerakos, Theodore H. Goodman, Christopher D. Ittner and David F. Larcker
Tuck School of Business at Dartmouth College, Purdue University - Department of Accounting, University of Pennsylvania - Accounting Department and Stanford Graduate School of Business
Downloads 672 (84,686)
Citation 6

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Stock options, premium stock options, performance-based vesting

17.

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 Graduate School of Business and The Wharton School, University of Pennsylvania
Downloads 658 (87,013)
Citation 6

Abstract:

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customer satisfaction

18.

Explicit Relative Performance Evaluation in Performance-Vested Equity Grants

Downloads 649 (88,541)
Citation 26

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 416 (151,234)
Citation 1

Abstract:

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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 233 (281,422)
Citation 25

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Compensation, equity incentives, relative performance, corporate governance

19.

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 Purdue University
Downloads 589 (100,264)
Citation 38

Abstract:

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

20.

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 Paz
Drexel University, University of Pennsylvania - Accounting Department and Cornell University - School of Hotel Administration
Downloads 588 (100,492)

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

21.

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Downloads 326 (200,189)
Citation 3

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
Bocconi University, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign
Downloads 326 (198,472)
Citation 3

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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
Bocconi University, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign

Abstract:

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

22.

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
Bocconi University, University of Pennsylvania - Accounting Department and Stanford Graduate School of Business
Downloads 226 (291,459)

Abstract:

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worker incentives; performance measurement; implementation of incentive plans

23.

The Importance of Directors’ Information Access: Evidence from Board Risk Reporting

INSEAD Working Paper No. 2024/20/ACC, The Wharton School Research Paper
Number of pages: 27 Posted: 29 Jan 2024 Last Revised: 23 May 2024
Hami Amiraslani, Carolyn Deller, Christopher D. Ittner and Thomas Keusch
INSEAD, University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and INSEAD
Downloads 184 (353,566)

Abstract:

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Corporate governance, boards, board independence, board reporting, risk management

24.

Initial Retention of External Accountants in Startup Ventures

Downloads 158 (403,995)
Citation 4

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 158 (403,990)
Citation 4

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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

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

25.

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:

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

26.

Neck & Neck: Leveraging the Club Neck Information

Harvard Business School Accounting & Management Unit Case No. 109-070
Posted: 18 Apr 2012
Francisco de Asis Martinez-Jerez, Katherine Miller, Christopher D. Ittner and Jasmijn C. Bol
Cornell University, Harvard University - Accounting & Control Unit, University of Pennsylvania - Accounting Department and affiliation not provided to SSRN

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27.

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 Graduate School of Business

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28.

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 Graduate School of Business

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29.

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 Graduate School of Business

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