Kim Ittonen

Hanken School of Economics - Department of Accounting

Associate Professor

FI-00101 Helsinki

Finland

SCHOLARLY PAPERS

13

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CITATIONS
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28

Scholarly Papers (13)

1.

Does Female Representation on Audit Committees Affect Audit Fees?

Quarterly Journal of Finance and Accounting, Vol. 49, No. 3-4, pp. 113-139, 2010
Number of pages: 45 Posted: 10 Dec 2008 Last Revised: 28 Apr 2012
Hanken School of Economics - Department of Accounting, University of Vaasa - Department of Accounting and Finance and University of Vaasa
Downloads 790 (30,071)

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gender diversity, audit fees, audit committees, corporate governance

2.

Auditor’s Gender and Audit Fees

Number of pages: 33 Posted: 30 Oct 2010
Kim Ittonen and Emilia Vähämaa
Hanken School of Economics - Department of Accounting and Hanken School of Economics
Downloads 541 (49,789)
Citation 1

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audit fees, gender-based differences, psychological characteristics

3.

Market Reactions to Qualified Audit Reports: Research Approaches

Accounting Research Journal, Forthcoming
Number of pages: 31 Posted: 03 Jan 2012 Last Revised: 28 Jan 2012
Kim Ittonen
Hanken School of Economics - Department of Accounting
Downloads 538 (50,144)
Citation 2

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qualified audit reports, market reaction, event study, literature review

4.

Information Asymmetries and Investor Reactions to Going Concern Audit Reports

Number of pages: 26 Posted: 28 Oct 2010 Last Revised: 03 Jan 2012
Kim Ittonen
Hanken School of Economics - Department of Accounting
Downloads 497 (55,425)
Citation 1

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Going concern, audit report, information asymmetry

5.

Do Former Auditors on the Audit Committee Constrain Earnings Management? Evidence from the Banking Industry

Number of pages: 45 Posted: 24 Mar 2016 Last Revised: 05 Dec 2018
Kim Ittonen, Per Tronnes and Sami Vähämaa
Hanken School of Economics - Department of Accounting, University of New South Wales (UNSW) and University of Vaasa
Downloads 302 (99,457)
Citation 1

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Audit committees, former auditors, ex-auditors, discretionary loan loss provisions, earnings management, banks

6.

Audit Partner Public-Client Specialization and Client Abnormal Accruals

European Accounting Review, Forthcoming
Number of pages: 52 Posted: 26 Feb 2014
Hanken School of Economics - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Aalto University School of Business
Downloads 153 (191,271)
Citation 1

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Audit Partner Specialization, Audit Quality, Abnormal Accruals

7.

Banks’ Audit Committees, Audit Firm Alumni, and Fees Paid to Audit Firm

Forthcoming in Managerial Auditing Journal
Number of pages: 43 Posted: 03 Jun 2019
Hanken School of Economics - Department of Accounting, Aalto University School of Business and University of New South Wales (UNSW)
Downloads 24 (496,266)

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audit committee, audit fee, audit partner, banking industry

8.

Is Earnings Management Sensitive to Discount Rates?

Journal of Accounting Literature Volume 41, Pages 75-88. Doi.org/10.1016/j.acclit.2018.03.001.
Number of pages: 37 Posted: 17 Mar 2018 Last Revised: 15 May 2019
Jesper Haga, Kim Ittonen, Per Tronnes and Leon Wong
Hanken School of Economics - Department of Finance and Statistics, Hanken School of Economics - Department of Accounting, University of New South Wales (UNSW) and UNSW Australia Business School, School of Accounting
Downloads 6 (604,756)

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Earnings Management, Accruals, Real Activities Manipulation, Discount Rates

9.

Auditor's Gender and Audit Fees

International Journal of Auditing, Vol. 16, Issue 1, pp. 1-18, 2012
Number of pages: 18 Posted: 18 Feb 2012
Kim Ittonen and Emilia Vähämaa
Hanken School of Economics - Department of Accounting and Hanken School of Economics
Downloads 1 (648,804)
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Audit fees, gender‐based differences, psychological characteristics

10.

Substantial Doubt and the Entropy of Auditors’ Going Concern Opinions

Journal of Contemporary Accounting and Economics, 13:2, 2017
Posted: 17 Mar 2018
Kim Ittonen, Per Tronnes and Leon Wong
Hanken School of Economics - Department of Accounting, University of New South Wales (UNSW) and UNSW Australia Business School, School of Accounting

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Bankruptcy, Going Concern Modifications, Substantial Doubt, Shannon Entropy, Policy and Regulation

11.

Benefits and Costs of Appointing Joint Audit Engagement Partners

Auditing: A Journal of Practice & Theory, August 2015, Vol. 34, No. 3, pp. 23-46.
Posted: 09 Dec 2014 Last Revised: 31 Jul 2015
Kim Ittonen and Per Tronnes
Hanken School of Economics - Department of Accounting and University of New South Wales (UNSW)

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joint auditing, engagement partners, audit quality, audit fees

12.

Female Auditors and Accruals Quality

Accounting Horizons, Vol. 27, No. 2, pp. 205–228, 2013
Posted: 16 May 2012 Last Revised: 01 Nov 2013
Kim Ittonen, Emilia Vähämaa and Sami Vähämaa
Hanken School of Economics - Department of Accounting, Hanken School of Economics and University of Vaasa

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auditor gender, female auditors, gender differences, discretionary accruals, abnormal accruals, accruals quality, earnings management

13.

Investor Reactions to Disclosures of Material Internal Control Weaknesses

Managerial Auditing Journal, Vol. 25, No. 3, pp. 259-268, 2010
Posted: 28 Oct 2010 Last Revised: 30 Oct 2010
Kim Ittonen
Hanken School of Economics - Department of Accounting

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