Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Kim Ittonen"'
Publikováno v:
Accounting, Auditing & Accountability Journal. 35:109-135
PurposeThis paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d7754ad293dc3ff45ce01dd0c23e6649
https://doi.org/10.1108/aaaj-09-2020-4934
https://doi.org/10.1108/aaaj-09-2020-4934
Publikováno v:
Artificial Intelligence in Accounting ISBN: 9781003198123
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::49850ac16cfd5ab5cdc1351e7b48e99d
https://doi.org/10.4324/9781003198123-13
https://doi.org/10.4324/9781003198123-13
Autor:
Kim Ittonen, Jesper Haga
Publikováno v:
SSRN Electronic Journal.
This paper examines the organizational resilience of audit firms during the outbreak of the COVID-19 pandemic. The unexpected restrictions to travelling and on-site working imposed unanticipated barriers for auditors in Hong Kong. Management research
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::39a228742045da13738ddae886eb3e04
https://doi.org/10.2139/ssrn.3845879
https://doi.org/10.2139/ssrn.3845879
Publikováno v:
Journal of Accounting Literature. 41:75-88
We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood that managers
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bd271488adf25c30035ef13e7e0dff39
https://doi.org/10.1016/j.acclit.2018.03.001
https://doi.org/10.1016/j.acclit.2018.03.001
Publikováno v:
Journal of Contemporary Accounting & Economics. 13:134-147
Auditors need to establish a substantial doubt threshold in order to determine the type of audit report to issue, but substantial doubt is not defined in the auditing standards. Auditors are regularly criticized for having high thresholds, which resu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::784becf0c400094ae4f7067245be3fad
https://doi.org/10.1016/j.jcae.2017.05.005
https://doi.org/10.1016/j.jcae.2017.05.005
Publikováno v:
European Accounting Review. 24:607-633
We examine the association of Big 4 audit partners’ public-client specialisation with client companies’ audit quality. Using a sample of NASDAQ OMX companies in Finland, we identify the audit partner assigned to each public-client engagement. We
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ac1ce0437c2801995c56105c64e2411a
https://doi.org/10.1080/09638180.2014.906315
https://doi.org/10.1080/09638180.2014.906315
Publikováno v:
SSRN Electronic Journal.
This paper examines whether former auditors on the audit committee constrain earnings management in the banking industry. Given the complexity and the size of the entities, it can be argued that the audit committees of large banks should possess a hi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2e541b83e0c1e059423b6e4959613c76
https://doi.org/10.2139/ssrn.2753710
https://doi.org/10.2139/ssrn.2753710
Autor:
Kim Ittonen
Publikováno v:
Accounting Research Journal. 25:8-24
PurposeThe purpose of this paper is to review the archival literature on market reactions to qualified audit reports and to seek to identify the different approaches used in those studies. In addition, the paper discusses the strengths and weaknesses
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::99932727a517a5f71f6b32b76fa1fc5e
https://doi.org/10.1108/10309611211244483
https://doi.org/10.1108/10309611211244483
Autor:
Kim Ittonen, Emilia Peni
Publikováno v:
International Journal of Auditing. 16:1-18
Documented behavioral differences between women and men suggest that the gender of the audit engagement partner may have implications for the price setting of the audit. Thus, this paper examines the effect of the auditor's gender on audit fees in an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e5846788670836918652e602eaa52a8c
https://doi.org/10.1111/j.1099-1123.2011.00438.x
https://doi.org/10.1111/j.1099-1123.2011.00438.x
Autor:
Kim Ittonen
Publikováno v:
Managerial Auditing Journal. 25:259-268
PurposeThe purpose of this paper is to examine investor reactions to material internal control weakness disclosures. In particular, the abnormal returns, the change in volatility, and the change in systematic risk are analyzed around auditors' materi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::193ad461ae8b190984533876f86fb0c2
https://doi.org/10.1108/02686901011026350
https://doi.org/10.1108/02686901011026350