Kim Ittonen
Biographic Data
| ID | 8941662 |
|---|---|
| NAME | Kim Ittonen |
| GIVEN NAMES | Kim |
| FAMILY NAME | Ittonen |
| SIGNATURE | ITTONEN K |
| AFFILIATIONS | University of Vaasa |
| ORCID | 0000-0002-2917-4077 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2015 |
| LATEST PUBLICATION YEAR | 2015 |
| H-INDEX | 0 |
Audit Partner Public-Client Specialisation and Client Abnormal Accruals
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 expect that partners with greater public-client specialisation provide higher quality auditing, since they have likely developed deep domain-specific knowledge and a keen sense of the litigation and reput…
No prominent works on this page.
Audit Partner Public-Client Specialisation and Client Abnormal Accruals
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 expect that partners with greater public-client specialisation provide higher quality auditing, since they have likely developed deep domain-specific knowledge and a keen sense of the litigation and reput…
Accounting (1 work) · Accrual (1 work) · Audit (1 work) · Auditing, Earnings Management, Governance (1 work) · Business (1 work) · Corporate Taxation and Avoidance (1 work) · Internal audit (1 work) · Joint audit (1 work) · Quality audit (1 work) · Taxation and Compliance Studies (1 work)