Juha Kinnunen

Aalto University School of Business

Emeritus Professor of Accounting

PO Box 21220

FI-00076 AALTO

Helsinki

Finland

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 35,264

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Top 35,264

in Total Papers Downloads

2,716

SSRN CITATIONS

14

CROSSREF CITATIONS

5

Scholarly Papers (15)

1.

Who is Miss World in Cosmetic Earnings Management? An Analysis of Small Upward Rounding of Net Income Numbers Among 18 Countries

Number of pages: 41 Posted: 04 Dec 2001
Juha Kinnunen and Markku Koskela
Aalto University School of Business and University of Helsinki - Department of Political and Economic Studies
Downloads 987 (44,318)
Citation 3

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financial accounting, auditing, earnings management, institutional factors, Benford's law, aational culture

Do Cash Flows Reported by Firms Articulate with Their Income Statements and Balance Sheets? Descriptive Evidence from Finland

Number of pages: 35 Posted: 26 Dec 1999
Juha Kinnunen and Markku Koskela
Aalto University School of Business and University of Helsinki - Department of Political and Economic Studies
Downloads 689 (70,927)
Citation 1

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Do Cash Flows Reported by Firms Articulate with Their Income Statements and Balance Sheets? Descriptive Evidence from Finland

Posted: 26 Dec 1999
Juha Kinnunen and Markku Koskela
Aalto University School of Business and University of Helsinki - Department of Political and Economic Studies

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3.

What Turns the Taxman On? The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the Tax Returns of Private Companies

Number of pages: 41 Posted: 16 Jun 2015 Last Revised: 06 Jul 2015
University of Eastern Finland, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 259 (221,302)
Citation 2

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tax adjustments, tax aggressiveness, tax return, voluntary audit, financial statement quality

4.

Board's Financial Incentives, Competence, and Firm Risk Disclosure: Evidence from Finnish Index Listed Companies

Journal of Applied Accounting Research, 16 (3), 333-358, 2015
Number of pages: 36 Posted: 29 Aug 2015 Last Revised: 25 Jan 2016
University of Vaasa, University of Turku - Turku School of EconomicsAalto University School of Business, Aalto University School of Business and Helsinki School of Economics
Downloads 177 (315,622)
Citation 1

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Risk disclosures, Board characteristics, Financial incentives, Competence, Information asymmetry

5.

The Demand for Voluntary Audit in Micro-Companies: Evidence from Finland

Forthcoming in International Journal of Auditing
Number of pages: 34 Posted: 09 Apr 2016
University of Eastern Finland, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 172 (323,640)

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Audit theory, external audit, micro-companies, regulation

6.

Why Do Owner-Managers of Micro-Companies Opt for Voluntary Audits? The Importance of Debt Providers’ versus Entrepreneurs’ Needs

Number of pages: 38 Posted: 16 Jun 2015
University of Eastern Finland, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University - School of Business and Helsinki School of Economics
Downloads 150 (363,369)

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voluntary audit, micro-company, owner-manager, agency theory, triangulation

7.

What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies

The International Journal of Accounting, Vol 55, No. 3 (2020) DOI: 10.1142/S1094406020500110
Number of pages: 52 Posted: 14 Sep 2019 Last Revised: 12 Feb 2021
University of Eastern Finland, Aalto University School of Business, Aalto University - School of Business, Helsinki School of Economics and Brunel University London - Brunel Business School
Downloads 127 (414,029)
Citation 2

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Audit opinion, small private companies, tax adjustments, tax aggressiveness, voluntary audit

8.

Dividends and Tax Avoidance as Drivers of Earnings Management: Evidence from Dividend-Paying Private SMEs in Finland

JOURNAL OF SMALL BUSINESS MANAGEMENT https://doi.org/10.1080/00472778.2020.1824526
Number of pages: 34 Posted: 19 Jan 2021 Last Revised: 20 Jan 2021
University of Eastern Finland - Department of Business, Aalto University - School of Business, Aalto University School of Business and University of Tampere
Downloads 84 (550,645)

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Private SMEs, Earnings Management, Dividend Tax

9.

Measuring Company Financial Performance in Enlarged Stakeholder Settings

Number of pages: 53 Posted: 10 Nov 2023
Eero Kasanen, Juha Kinnunen and Jukka Mäkinen
Aalto University - School of Business, Aalto University School of Business and Estonian Business School - Institute of Management
Downloads 71 (606,362)

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shareholder primacy, shareholderism, stakeholderism, performance measurement, valuation

10.

Drivers of Voluntary Audit in Finland: To Be or Not to Be Audited?

Accounting and Business Research, 2012
Posted: 16 Feb 2012
Lasse Niemi, Juha Kinnunen, Hannu Ojala and Pontus Troberg
Aalto University - School of Business, Aalto University School of Business, University of Eastern Finland and Helsinki School of Economics

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agency theory, information asymmetry, moral hazard, voluntary audit

11.

What Drives Cross-Segment Diversity in Returns and Risks? Evidence from Japanese and U.S. Firms

The International Journal of Accounting, Vol. 45, pp. 44-76, 2010
Posted: 17 Apr 2010
Pontus Troberg, Juha Kinnunen and Harri Seppänen
Helsinki School of Economics, Aalto University School of Business and Aalto University - Department of Accounting and Finance

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Risk and return, Segment reporting, Business segment, Operating segment, Proprietary costs, Japanese keiretsu

12.

Who is Miss World in Cosmetic Earnings Management? - a Cross-National Comparison of Small Upward Rounding of Net Income Numbers Among Eighteen Countries

Posted: 22 Sep 2003
Juha Kinnunen and Markku Koskela
Aalto University School of Business and University of Helsinki - Department of Political and Economic Studies

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financial accounting, auditing, cosmetic earnings management, institutional factors, Benford's law, national culture

13.

Earnings Management and Expected Dividend Increases Around Seasoned Share Issues: Evidence from Finland

Scandinavian Journal of Management
Posted: 27 Aug 1999
Aalto University School of Business, Aalto University - School of Business, Aalto University - School of Business and University of Tampere

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14.

Dividend-Based Earnings Management: Empirical Evidence from Finland

Posted: 12 Jun 1995
Eero Kasanen, Juha Kinnunen and Jyrki Niskanen
Aalto University - School of Business, Aalto University School of Business and University of Tampere

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15.

Foreign Vs. Domestic Investors' Reactions to Ias Earnings: Evidence from Finland

Posted: 15 May 1995
Jyrki Niskanen, Juha Kinnunen and Eero Kasanen
University of Tampere, Aalto University School of Business and Aalto University - School of Business

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