Department of Accounting

Organisational unit: Department

Research outputs

  1. 2020
  2. Published

    Editorial: How to review an article for a research journal-And what to expect as an author

    Hay, D., Mar 2020, In : INTERNATIONAL JOURNAL OF AUDITING. 24, 1, p. 1-2 2 p.

    Research output: Contribution to journalEditorialScientific

  3. E-pub ahead of print

    Reputation Capital of Directorships and Demand for Audit Quality

    Fredriksson, A., Kiran, A. & Niemi, L., 19 Feb 2020, In : European Accounting Review.

    Research output: Contribution to journalArticleScientificpeer-review

  4. Accepted/In press

    Artificial Intelligence Ethics Taxonomy- Robotic Process Automation (RPA) as business case

    Beerbaum, D., Jan 2020, (Accepted/In press) In : EUROPEAN SCIENTIFIC JOURNAL.

    Research output: Contribution to journalArticleScientificpeer-review

  5. 2019
  6. Published

    Applying Agile Methodology to regulatory compliance projects in the financial industry: A case study research

    Beerbaum, D., 31 Dec 2019, In : Journal of Applied Research in the Digital Economy. Special Issue, 2, 1

    Research output: Contribution to journalArticleScientificpeer-review

  7. Published

    Blockchain and XBRL – the centauromachy? A literature review

    Beerbaum, D., 30 Dec 2019, In : Journal of Applied Research in the Digital Economy. Special Issue, 2, 1

    Research output: Contribution to journalLiterature reviewScientificpeer-review

  8. Published

    Towards an Integrated Reporting Taxonomy in Europe: An analysis of 40 annual corporate reports regarding their value creation disclosures

    Beerbaum, D., Loew, E. & Illig-Martin, T., 30 Dec 2019, In : Journal of Applied Research in the Digital Economy. Special Issue, 2, 1

    Research output: Contribution to journalArticleScientificpeer-review

  9. Published

    Towards an XBRL-enabled Sustainability Taxonomy: A behavioral accounting approach

    Beerbaum, D. & Puaschunder, J. M., 30 Dec 2019, In : Journal of Applied Research in the Digital Economy. Special Issue, 2, 1

    Research output: Contribution to journalArticleScientificpeer-review

  10. E-pub ahead of print

    Do shareholder protection and creditor rights have distinct effects on the association between debt maturity and ownership structure?

    Martins, H. C., Schiehll, E. & Terra, P. R. S., 23 Dec 2019, In : Journal of Business Finance and Accounting.

    Research output: Contribution to journalArticleScientificpeer-review

  11. Accepted/In press
  12. Published

    A Behavioral Approach to Irrational Exuberances: An Artificial Intelligence Roboethics Taxonomy

    Beerbaum, D. & Puaschunder, J. M., 25 Nov 2019, In : Scientia Moralitas-International Journal of Multidisciplinary Research. 4, 1, p. 1-30

    Research output: Contribution to journalArticleScientificpeer-review

  13. Published

    Ajankohtaista sijoitusrahastojen verotuksesta

    Viitala, T., 13 Nov 2019, In : VEROTUS-LEHTI. 5, p. 533-542

    Research output: Contribution to journalArticleScientific

  14. Published

    Suomen Akatemian kriteerit oikeustieteellisen tutkimuksen tukemiseen

    Kuoppamäki, P., 11 Nov 2019, In : Lakimies. 2019, 6, p. 806-811

    Research output: Contribution to journalArticleScientific

  15. Published

    Managerial intentions for and employee perceptions of group-based incentives: Social exchange theory-based interpretations

    Moilanen, S. & Ikäheimo, S., 4 Nov 2019, In : Journal of Accounting and Organizational Change. 15, 4, p. 605-625 21 p.

    Research output: Contribution to journalArticleScientificpeer-review

  16. Published

    Measuring Accounting Reporting Complexity with customized extensions XBRL: A Behavioral Economics approach

    Beerbaum, D., Piechocki, M. & Puaschunder, J. M., 18 Oct 2019, In : Journal of Applied Research in the Digital Economy. 1, 1, 1.

    Research output: Contribution to journalArticleScientificpeer-review

  17. Published

    Säätiön sijoitustoiminta

    Wuolijoki, S., 7 Oct 2019, In : Lakimies. 5, p. 633-653

    Research output: Contribution to journalArticleScientificpeer-review

  18. Published

    Human and relational capital behind the structural power of CEOs in Chinese listed firms

    Yan, W., Schiehll, E. & Muller-Kahle, M. I., 15 Sep 2019, In : ASIA PACIFIC JOURNAL OF MANAGEMENT. 36, 3, p. 715-743

    Research output: Contribution to journalArticleScientificpeer-review

  19. Published

    Regulating Industrial Internet Through IPR, Data Protection and Competition Law

    Ballardini, R. M. (ed.), Kuoppamäki, P. (ed.) & Pitkänen, O. (ed.), 30 Aug 2019, 600 p.

    Research output: Book/ReportAnthologyScientificpeer-review

  20. Published

    Switching Costs and Abuse of Dominance in the Industrial Internet of Things Platforms

    Knapstad, T. & Kuoppamäki, P., 30 Aug 2019, Regulating Industrial Internet Through IPR, Data Protection and Competition Law.

    Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

  21. E-pub ahead of print

    Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency

    Hjelström, T., Kallunki, J-P., Nilsson, H. & Tylaite, M., 11 Aug 2019, In : European Accounting Review. p. 1-28 28 p.

    Research output: Contribution to journalArticleScientificpeer-review

  22. Published

    Banks’ audit committees, audit firm alumni and fees paid to audit firm

    Ittonen, K., Myllymäki, E. R. & Tronnes, P. C., 1 Jul 2019, In : Managerial Auditing Journal. 34, 7, p. 783-807

    Research output: Contribution to journalArticleScientificpeer-review

  23. Published

    Cybersecurity in accounting research

    Haapamäki, E. & Sihvonen, J., 1 Jul 2019, In : Managerial Auditing Journal. 34, 7, p. 808-834 27 p.

    Research output: Contribution to journalReview ArticleScientificpeer-review

  24. Published

    Earnings performance measures and CEO turnover: Street versus GAAP earnings

    Jarva, H., Kallunki, J. P. & Livne, G., 1 Jun 2019, In : JOURNAL OF CORPORATE FINANCE. 56, p. 249-266 18 p.

    Research output: Contribution to journalArticleScientificpeer-review

  25. Published

    Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research

    Haapamäki, E. & Sihvonen, J., Jun 2019, In : JOURNAL OF INTERNATIONAL ACCOUNTING, AUDITING AND TAXATION. 35, p. 37-56

    Research output: Contribution to journalReview ArticleScientificpeer-review

  26. Published

    The market dynamics of socially embedded trading

    Frank, K. A., Lo, Y. J., Booth, G. G. & Kallunki, J. P., 1 May 2019, In : RATIONALITY AND SOCIETY. 31, 2, p. 152-181 30 p.

    Research output: Contribution to journalArticleScientificpeer-review

  27. Accepted/In press

    A Behavioral Economics Approach to Sustainability Reporting: Conference Proceedings

    Beerbaum, D. & Puaschunder, J. M., 25 Apr 2019, (Accepted/In press) Conference Proceedings, Conference Barcelona, April 2019.

    Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

  28. Published

    CEO facial masculinity and bank risk-taking

    Ahmed, S., Sihvonen, J. & Vähämaa, S., 1 Feb 2019, In : Personality and Individual Differences. 138, p. 133-139 7 p.

    Research output: Contribution to journalArticleScientificpeer-review

  29. Published

    Aaltovaikutus = The Aalto Effect

    Hölttä, M. (ed.), Flowers, A. (ed.), Hopiavaara, R. (ed.), Särkisilta-Lundberg, R. (ed.), Tolonen, A. (ed.), Seppälä, H. (ed.), Norjamäki, N. (ed.), Rosin, S. (ed.), Ollikainen, T. (ed.), Kinnunen, K. (ed.), Aulanko-Jokirinne, T. (ed.), Syri, S., Lundström, M., Malmi, T., Saarimaa, T., Helke, S., Kaski, S., Mäkelä, M., Mladenovic, M. & Remes, H., 2019, Aalto University. 198 p. (Aalto-yliopiston julkaisusarja CROSSOVER; vol. 2019, no. 4)

    Research output: Book/ReportAnthologyProfessional

  30. Published

    A Behavioral Economics Approach to Digitalization: The Case of a Principles-Based Taxonomy

    Beerbaum, D. & Puaschunder, J. M., 2019, Intergenerational Governance and Leadership in the Corporate World: Emerging Research and Opportuntities. Puaschunder, J. M. (ed.). 1st edition ed. p. 107-122 (Advances in Educational Marketing, Administration, and Leadership ).

    Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

  31. Published

    Accounting Reporting Complexity Measured Behaviorally

    Beerbaum, D., Piechocki, M. & Puaschunder, J. M., 2019, In : Internal Auditing & Risk Management. 56, p. 35-47

    Research output: Contribution to journalArticleScientificpeer-review

  32. Published

    Applying productivity information to control unwarranted variation in healthcare

    Derichs, D. W. D., 2019, Aalto University. 188 p.

    Research output: ThesisDoctoral ThesisCollection of Articles

  33. Published

    Die Geschäftsberichte werden digital – Eine erste Feldanalyse von an der NYSE gelisteten IFRS-Filern

    Beerbaum, D., Piechocky, M. & Mindlin, V., 2019, In : Zeitschrift für Internationale Rechnungslegung. 2019, 3

    Research output: Contribution to journalArticleProfessional

  34. Accepted/In press

    Digitalization and assurance of IFRS financial reports

    Beerbaum, D., Duncan, K., Ikäheimo, S. & McNamara, R., 2019, (Accepted/In press).

    Research output: Contribution to conferencePaperScientificpeer-review

  35. Published

    Gender differences in achievement goals for introductory accounting course

    Ojala, H., Huikku, J. & Myllymäki, E-R., 2019, Annual Congress of the European Accounting Association. European Accounting Association (EAA)

    Research output: Chapter in Book/Report/Conference proceedingConference contributionProfessional

  36. Published

    IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?

    Kallunki, J., Kallunki, J-P., Niemi, L. & Nilsson, H., 2019, In : CONTEMPORARY ACCOUNTING RESEARCH. 36, 3, p. 1373-1416

    Research output: Contribution to journalArticleScientificpeer-review

  37. Published

    Osakeyhtiölain yhteiskuntavastuullisuus - Diskurssianalyyttisiä tarkasteluja

    Aitta, P., 2019, Aalto University. 156 p.

    Research output: ThesisDoctoral ThesisCollection of Articles

  38. Published

    Osakeyhtiön oikeudellinen riskienhallinta: Muutos kohti asiakasta, eettisyyttä ja vastuunkantoa

    Ojala, T., 2019, Aalto University. 196 p.

    Research output: ThesisDoctoral ThesisMonograph

  39. Published

    Tebatti: IFRS vai ei – kumpia tuloslukuja sijoittajan on syytä uskoa?

    Melgin, J. & Jarva, H., 2019, In : Talouselämä.

    Research output: Contribution to journalArticleProfessional

  40. Published

    The Annual Reports Becoming Digital: An Initial Field Analysis of the NYSE Listed IFRS-Filers

    Beerbaum, D., Piechocki, M. & Mindlin, V., 2019.

    Research output: Working paperScientific

  41. Published

    Variation in Cost of Hospitalization for Simple Pneumonia: Warrented or Unwarrented?

    Shafi, M. I., Sivak, E. D., Derichs, D., Patel, K. & Ayache, M., 2019, In : AMERICAN JOURNAL OF RESPIRATORY AND CRITICAL CARE MEDICINE. 199, 2 p.

    Research output: Contribution to journalMeeting AbstractScientificpeer-review

  42. 2018
  43. Published

    Tying and two-sided digital platforms

    Kuoppamäki, P., 28 Dec 2018, The Roles of Innovation in Competition Law Analysis . Nihoul, P. & Van Cleynenbreugel, P. (eds.). Edward Elgar, p. 307–340 34 p. (ASCOLA Competition Law series).

    Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

  44. Published

    Määräävän markkina-aseman väärinkäyttö digitaalisilla markkinoilla - mikä muuttuu?

    Kuoppamäki, P., 10 Dec 2018, In : Lakimies. 2018, 7-8, p. 996–1023

    Research output: Contribution to journalArticleScientificpeer-review

  45. Published

    Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting

    Saastamoinen, J., Ojala, H., Pajunen, K. & Troberg, P., 1 Dec 2018, In : AUSTRALIAN ACCOUNTING REVIEW. 28, 4, p. 538-555 18 p.

    Research output: Contribution to journalArticleScientificpeer-review

  46. Published

    What drives voluntary audit adoption in small German companies?

    Weik, A., Eierle, B. & Ojala, H., 1 Nov 2018, In : INTERNATIONAL JOURNAL OF AUDITING. 22, 3, p. 503-521 19 p.

    Research output: Contribution to journalArticleScientificpeer-review

  47. Published

    Pilot, Pivot and Advisory Boards: The Role of Governance Configurations in Innovation Commitment

    Schiehll, E., Lewellyn, K. B. & Muller-Kahle, M. I., 1 Oct 2018, In : Organization Studies. 39, 10, p. 1449-1472 24 p.

    Research output: Contribution to journalArticleScientificpeer-review

  48. Published

    Uusi kilpailuoikeus: New Competition Law

    Kuoppamäki, P., 27 Sep 2018, 3 ed. Helsinki. 691 p.

    Research output: Book/ReportBookScientificpeer-review

  49. Published

    The dynamism of pre-decision controls in the appraisal of strategic investments

    Huikku, J., Karjalainen, J. & Seppälä, T., 1 Sep 2018, In : British Accounting Review. 50, 5, p. 516-538

    Research output: Contribution to journalArticleScientificpeer-review

  50. Published

    Design Principles for Standard Business Reporting Initiatives: Evidence from Finland

    Ojala, H., Penttinen, E., Collis, J. & Virtanen, T., 31 Aug 2018, In : Nordic Journal of Business. 67, 1, p. 4-26 22 p.

    Research output: Contribution to journalArticleScientificpeer-review

  51. Published

    Tilintarkastuksen ja tilitoimistotyön merkitys pienosakeyhtiöiden verovalvonnassa (referee.artikkeli)

    Lepistö, V., Ojala, H. & Urpilainen, M., 30 Aug 2018, In : VEROTUS-LEHTI. 2018, 5, p. 561-571 10 p.

    Research output: Contribution to journalArticleScientificpeer-review

  52. Published

    Lääkejakelua koskevan sääntelyn muutosten vaikutus kilpailun ja lääkehuollon toimivuuteen

    Kuoppamäki, P., 26 Apr 2018, 109 p.

    Research output: Book/ReportCommissioned reportProfessional

  53. Published
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