Department of Accounting

Organisational unit: Department

Research outputs

  1. 2019
  2. 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

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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

  8. 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

  9. 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

  10. 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

  11. E-pub ahead of print

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

    Kallunki, J., Kallunki, J-P., Niemi, L. & Nilsson, H., 13 Feb 2019, In : CONTEMPORARY ACCOUNTING RESEARCH.

    Research output: Contribution to journalArticleScientificpeer-review

  12. 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

  13. 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

  14. 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

  15. Accepted/In press

    Intergenerational Governance and Leadership in the Corporate World

    Puaschunder, J. M. & Beerbaum, D., 2019, (Accepted/In press) Intergenerational Governance and Leadership in the Corporate World, 2019, GI Global Core Reference Title in Business and Management for 2019..

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

  16. Published

    Osakeyhtiölain yhteiskuntavastuullisuus - Diskurssianalyyttisiä tarkasteluja

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

    Research output: ThesisDoctoral ThesisCollection of Articles

  17. Published

    Osakeyhtiön oikeudellinen riskienhallinta: Muutos kohti asiakasta, eettisyyttä ja vastuunkantoa

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

    Research output: ThesisDoctoral ThesisMonograph

  18. Published

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

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

    Research output: Contribution to journalArticleProfessional

  19. 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

  20. 2018
  21. 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

  22. 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

  23. 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

  24. 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

  25. 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

  26. Published

    Uusi kilpailuoikeus: New Competition Law

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

    Research output: Book/ReportBookScientificpeer-review

  27. 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

  28. 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

  29. 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

  30. Published

    Lääkejakelua koskevan sääntelyn muutosten vaikutus kilpailun ja lääkehuollon toimivuuteen

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

    Research output: Book/ReportCommissioned reportProfessional

  31. Published

    A Behavioral Economics Approach to Digitalisation: The Case of a Principles-based Taxonomy

    Beerbaum, D. & Puaschunder, J. M., 2018, Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities (RAIS 2018). Atlantis Press, 9 p.

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

  32. Published

    Blockchain – A Business Case for XBRL: A Beast or a Lame Duck?

    Beerbaum, D., 2018.

    Research output: Working paperProfessional

  33. Published

    Board characteristics and disclosure tone

    Miihkinen, A., 2018.

    Research output: Contribution to conferencePaperScientific

  34. Published

    Development and application of assessment standards to advanced written assignments

    Miihkinen, A. & Virtanen, T., 2018, In : Accounting Education. 27, 2, p. 121-159 39 p.

    Research output: Contribution to journalArticleScientificpeer-review

  35. Published

    Do an insider's wealth and income matter in the decision to engage in insider trading?

    Kallunki, J., Kallunki, J-P., Nilsson, H. & Puhakka, M., 2018, In : Journal of Financial Economics. 130, 1, p. 135-165

    Research output: Contribution to journalArticleScientificpeer-review

  36. Published

    Do White Collar Employee Incentives Improve Firm Profitability?

    Ikäheimo, S., Kallunki, J-P., Moilanen, S. & Schiehll, E., 2018, In : JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH. 30, 3, p. 95-115

    Research output: Contribution to journalArticleScientificpeer-review

  37. Published
  38. Published
  39. Published

    Identifying Accounting Conservatism in the Presence of Skewness

    Jarva, H. & Lof, M., 2018, 100th Anniversary Accounting Conference Final Papers. Temple University, 41 p. (SSRN Electronic Journal ; vol. 2018, no. 1).

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

  40. Published

    IFRS 9 and IFRS 7 reporting requirements – an analysis of the IASB Taxonomy

    Beerbaum, D., 2018.

    Research output: Contribution to conferencePaperScientificpeer-review

  41. Published

    Mitigating Information Asymmetry, Strategic Disclosure and Manipulating Numbers

    Kivimäki, N., 2018, Aalto University. 148 p.

    Research output: ThesisDoctoral ThesisCollection of Articles

  42. Published

    Multi-Dimensional Performance Frameworks and Strategic Investment Decisions

    Harris, E., Northcott, D., Elmassri, M. M., Huikku, J. & Silva de Souza, R., 2018, 24 p. (Balanced investment decisions)

    Research output: Book/ReportCommissioned reportProfessional

  43. Published

    Osakeyhtiön voitonjaon verotus, 2. uudistettu painos

    Viitala, T., 2018, 2 ed.

    Research output: Book/ReportBookProfessional

  44. Published

    Perhe on paras? Perheomisteiset pörssiyhtiöt Suomessa

    Ikäheimo, S. & Lumijärvi, O-P., 2018, Suomen Pörssisäätiö. 60 p.

    Research output: Book/ReportBookProfessional

  45. Published

    Rahastot - muoto, sääntely ja verotus

    Viitala, T., 2018, In : Defensor Legis. 4/2018, p. 528-546

    Research output: Contribution to journalArticleScientificpeer-review

  46. Published

    Rahastot, vakuutukset ja sijoitussäästötili – muutostarpeita ja kehittämismahdollisuuksia

    Viitala, T. & Mikkola, J., 2018, In : VEROTUS-LEHTI. 4/2018

    Research output: Contribution to journalArticleScientific

  47. Published

    Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms

    Niemi, L., Knechel, W. R., Ojala, H. & Collis, J., 2018, In : ACCOUNTING IN EUROPE. 15, 1, p. 33-54

    Research output: Contribution to journalArticleScientificpeer-review

  48. Published

    Sell-side analysts’ valuation model choice

    Huikku, J. & Pöyhiä, A-M., 2018, Annual Congress of the European Accounting Association. European Accounting Association (EAA)

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

  49. Published

    Taxation of Non-Resident Institutional Investors in Finland – Recent Case Law and Developments

    Viitala, T. & Kujanpää, E., 2018, In : Derivatives and Financial Instruments. 20, 5

    Research output: Contribution to journalArticleScientific

  50. Published
  51. Published

    USA:n suuri verouudistus – havaintoja ja ensivaikutelmia

    Viitala, T. & Ahonen, J., 2018, In : VEROTUS-LEHTI. 1/2018, 5 p.

    Research output: Contribution to journalArticleScientific

  52. 2017
  53. Published

    The impact of society on management control systems

    Greve, J., Ax, C., Bedford, D. S., Bednarek, P., Brühl, R., Dergård, J., Ditillo, A., Dossi, A., Gosselin, M., Hoozée, S. & 11 othersIsraelsen, P., Janschek, O., Johanson, D., Johansson, T., Madsen, D. Ø., Malmi, T., Rohde, C., Sandelin, M., Strömsten, T., Toldbod, T. & Willert, J., Dec 2017, In : Scandinavian Journal of Management. 33, 4, p. 253-266

    Research output: Contribution to journalArticleScientificpeer-review

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