Kim Ittonen

1.2k total citations
23 papers, 836 citations indexed

About

Kim Ittonen is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Kim Ittonen has authored 23 papers receiving a total of 836 indexed citations (citations by other indexed papers that have themselves been cited), including 23 papers in Accounting, 8 papers in Strategy and Management and 8 papers in Finance. Recurrent topics in Kim Ittonen's work include Auditing, Earnings Management, Governance (22 papers), Corporate Finance and Governance (12 papers) and Financial Reporting and Valuation Research (6 papers). Kim Ittonen is often cited by papers focused on Auditing, Earnings Management, Governance (22 papers), Corporate Finance and Governance (12 papers) and Financial Reporting and Valuation Research (6 papers). Kim Ittonen collaborates with scholars based in Finland, Australia and United States. Kim Ittonen's co-authors include Sami Vähämaa, Emilia Vähämaa, Emilia Peni, Karla M. Johnstone, Hanna Silvola, Othmar M. Lehner and Leon Wong and has published in prestigious journals such as Accounting Auditing & Accountability Journal, Auditing A Journal of Practice & Theory and Accounting Horizons.

In The Last Decade

Kim Ittonen

23 papers receiving 785 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Kim Ittonen Finland	13	686	223	118	102	99	23	836
John J. Willingham United States	8	481 0.7×	223 1.0×	83 0.7×	36 0.4×	69 0.7×	15	617
Joseph Pacelli United States	12	471 0.7×	115 0.5×	45 0.4×	29 0.3×	273 2.8×	39	625
Albert L. Nagy United States	14	1.4k 2.1×	571 2.6×	211 1.8×	34 0.3×	205 2.1×	26	1.6k
Colin Ferguson Australia	12	356 0.5×	148 0.7×	162 1.4×	17 0.2×	27 0.3×	28	602
Jodi L. Gissel United States	8	408 0.6×	123 0.6×	28 0.2×	25 0.2×	110 1.1×	18	496
Lisa Milici Gaynor United States	14	914 1.3×	288 1.3×	223 1.9×	11 0.1×	136 1.4×	27	1.0k
Sherrena Buckby Australia	13	381 0.6×	149 0.7×	78 0.7×	14 0.1×	44 0.4×	19	550
Andrew J. Felo United States	10	377 0.5×	209 0.9×	82 0.7×	19 0.2×	45 0.5×	26	527
Timothy J. Louwers United States	12	531 0.8×	156 0.7×	91 0.8×	7 0.1×	68 0.7×	18	622
Dan Palmon United States	12	561 0.8×	182 0.8×	76 0.6×	9 0.1×	316 3.2×	60	722

Countries citing papers authored by Kim Ittonen

Since Specialization

Citations

This map shows the geographic impact of Kim Ittonen's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Kim Ittonen with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Kim Ittonen more than expected).

Fields of papers citing papers by Kim Ittonen

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Kim Ittonen. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Kim Ittonen. The network helps show where Kim Ittonen may publish in the future.

Co-authorship network of co-authors of Kim Ittonen

This figure shows the co-authorship network connecting the top 25 collaborators of Kim Ittonen. A scholar is included among the top collaborators of Kim Ittonen based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Kim Ittonen. Kim Ittonen is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Ittonen, Kim, et al.. (2024). Organizational resilience of audit firms – evidence from the outbreak of the COVID-19. Journal of Applied Accounting Research. 26(6). 244–270. 3 indexed citations

Ittonen, Kim, et al.. (2024). Distracted auditors, audit effort, and earnings quality. Accounting Forum. 49(4). 883–912. 4 indexed citations

Lehner, Othmar M., et al.. (2022). Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking. Accounting Auditing & Accountability Journal. 35(9). 109–135. 87 indexed citations

Ittonen, Kim, et al.. (2021). Organizational Resilience of Audit Firms - Evidence from the Outbreak of COVID-19. SSRN Electronic Journal. 1 indexed citations

Ittonen, Kim, et al.. (2019). Banks’ audit committees, audit firm alumni and fees paid to audit firm. Managerial Auditing Journal. 34(7). 783–807. 10 indexed citations

Ittonen, Kim, et al.. (2018). Is earnings management sensitive to discount rates?. Journal of Accounting Literature. 41(1). 75–88. 14 indexed citations

Ittonen, Kim, et al.. (2017). Substantial doubt and the entropy of auditors’ going concern modifications. Journal of Contemporary Accounting & Economics. 13(2). 134–147. 12 indexed citations

Ittonen, Kim, et al.. (2014). Audit Partner Public-Client Specialization and Client Abnormal Accruals. SSRN Electronic Journal. 6 indexed citations

Ittonen, Kim, et al.. (2014). Audit Partner Public-Client Specialisation and Client Abnormal Accruals. European Accounting Review. 24(3). 607–633. 65 indexed citations

10.

Ittonen, Kim, et al.. (2014). Benefits and Costs of Appointing Joint Audit Engagement Partners. Auditing A Journal of Practice & Theory. 34(3). 23–46. 57 indexed citations

11.

Ittonen, Kim, Emilia Vähämaa, & Sami Vähämaa. (2013). Female Auditors and Accruals Quality. Accounting Horizons. 27(2). 205–228. 219 indexed citations

12.

Ittonen, Kim. (2012). Market Reactions to Qualified Audit Reports: Research Approaches. SSRN Electronic Journal. 10 indexed citations

13.

Ittonen, Kim, Emilia Vähämaa, & Sami Vähämaa. (2012). Female Auditors and Accruals Quality. SSRN Electronic Journal. 14 indexed citations

14.

Ittonen, Kim. (2011). Information Asymmetries and Investor Reactions to Going Concern Audit Reports. SSRN Electronic Journal. 3 indexed citations

15.

Ittonen, Kim. (2010). Investor Reactions to Disclosures of Material Internal Control Weaknesses. SSRN Electronic Journal. 1 indexed citations

16.

Ittonen, Kim, et al.. (2010). Does Female Representation on Audit Committees Affect Audit Fees. SSRN Electronic Journal. 49. 113. 102 indexed citations

17.

Ittonen, Kim. (2010). Investor reactions to disclosures of material internal control weaknesses. Managerial Auditing Journal. 25(3). 259–268. 22 indexed citations

18.

Ittonen, Kim. (2010). A Theoretical Examination of the Role of Auditing and the Relevance of Audit Reports. Osuva (University of Vaasa). 32 indexed citations

19.

Ittonen, Kim & Emilia Vähämaa. (2010). Auditor’s Gender and Audit Fees. SSRN Electronic Journal. 10 indexed citations

20.

Ittonen, Kim & Karla M. Johnstone. (2010). Characteristics of Individual Audit Partners and their Client Portfolios: Effects on Discretionary Accruals and Audit Fees. 4 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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