Department of Accounting and Commercial Law

Research output

Research output per year 1987 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

• 632 Article
• 242 Chapter
• 116 Conference contribution
• 65 Commissioned report
• 175 More
  • 53 Book
  • 32 Doctoral Thesis
  • 29 Anthology
  • 14 Review Article
  • 12 Book/Film/Article review
  • 10 Editorial
  • 7 Foreword / postscript
  • 5 Comment/debate
  • 4 Conference article
  • 4 Literature review
  • 3 Licenciate's thesis
  • 2 Entry for encyclopedia / dictionary

Research output per year

Research output per year

Search results

• 2022

  Distracted Auditors and Corporate Reporting Environment

  Ittonen, K., Afzali, A. & Afzali, M., 2022, Proceedings of the EAA Annual Congress 2022.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Audit Fees 100%
  • Reporting 100%
  • Information 100%
  • Profit 33%
  • Enterprise 33%
• 2019

  Crowdfunding platforms as focal actors in an entrepreneurial ecosystem: An interdisciplinary value perspective

  Lehner, O. M. & Harrer, T., 2019, Proceedings of the 52nd Annual Hawaii International Conference on System Sciences, HICSS 2019. Bui, T. X. (ed.). IEEE computer society press, p. 5370-5379 10 p. (Proceedings of the Annual Hawaii International Conference on System Sciences; vol. 2019-January).

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Ecosystems 100%
  • Perspective 100%
  • Actors 100%
  • Crowdfunding 100%
  • Ecosystem 100%
  4 Citations (Scopus)

• Moral Rights in Copyright Law: On the Author-Work Relation

  Simon, D., 2019, George Mason Law School Colloquium on Philosophical Approaches to IP.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• The association between female representation in top management and firm performance

  Gullkvist, B., 10.09.2019, Proceedings of the 10th EIASM Conference on Performance Measurement and Management Control.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• The Structure of Legal Rights

  Simon, D., 2019, H.L.A. Hart Seminar, University of Surrey Faculty of Law, Guildford, UK.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Using gaze behavior to measure cognitive load

  Perkhofer, L. & Lehner, O., 2019, Information Systems and Neuroscience: NeuroIS Retreat 2018. Davis, F. D., Riedl, R., Brocke, J. V., Léger, P-M. & Randolph, A. B. (eds.). Cham: Springer, p. 73-83 11 p. (Lecture Notes in Information Systems and Organisation; vol. 29).

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Information Visualization 100%
  • Processing Capability 100%
  • Multiple Measure 100%
  • Tracking Device 100%
  • Decision-Making 100%
  27 Citations (Scopus)

• When function meets emotion change can happen: Societal value propositions and disruptive potential in fintechs

  Lehner, O. M. & Simlinger, R., 2019, Proceedings of the 52nd Annual Hawaii International Conference on System Sciences, HICSS 2019. Bui, T. X. (ed.). IEEE computer society press, p. 5981-5990 10 p. (Proceedings of the Annual Hawaii International Conference on System Sciences; vol. 2019-January).

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Service Innovation 100%
  • Emotions 100%
  • Change 100%
  • Digital Service 100%
  • Innovation 100%
• 2018

  Board Characteristics and Disclosure Tone

  Martikainen, M., Miihkinen, A. & Watson, L., 31.05.2018, European Accounting Accociation Annual Conference. Milan, 53 p.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Accounting 100%
  • Board of Directors 100%
  • Economics 100%
  • Social Capital 100%

• Corporate Insider Trading and Social Networks

  Martikainen, M., Kinnunen, J. & Kallunki, J-P., 26.06.2018, 25th Annual Conference of the Multinational Finance Society, June 24-27, 2018, Budapest, Hungary. Budabest : Multinational Finance Society, 41 p.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Insider Trading 100%
  • Personal Attribute 50%
  • Capital Market Returns 25%
  • Profit 25%
  • Economic Rent 25%

• Problems in Theory: Intellectual Property

  Simon, D., 2018, the Fourth Annual IP Mosaic Roundtable Conference: IP Unbundled: Theory, Policy, and Practice, the University of New Hampshire, School of Law, Oct. 25-26, 2018.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review
• 2017

  Artificial Intelligence and IP: Challenges to the fundamentals of the Copyright System

  Pitkänen, O. P., 12.2017, The Proceedings of Law in the Digital Era - Perspectives from IP Law, Contract Law and IT Law. University of Lapland

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific

  • Copyright Law 100%
  • Incentives 50%
  • Benefits 50%
  • Labour 50%
  • Protection 50%

• Contemporary budgeting practices – a survey of large European companies

  Gullkvist, B., 09.2017, Proceedings of the 9th Conference on Performance Measurement and Management Control. EIASM - European Institute for Advanced Studies in Management

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Corporate Insider Trading and Social Networks

  Martikainen, M. & Kinnunen, J., 2017, 16th Finance, Risk and Accounting Perspectives Conference.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Human-controlled iterative subclustering analysis

  Kaipainen, M. & Pitkänen, O. P., 12.2017, Proceedings of 2017 IEEE International Conference on Big Data (IEEE BigData). IEEE

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Data Analytics 100%
  • Orthogonality 100%
  • Iteration 100%
  • Data Analysis 100%
  2 Citations (Scopus)

• Small medium enterprises (SMEs) accountant firm, MCS theoretical model

  Kullman, C. & Gullkvist, B., 09.2017, Proceedings of the 9th Conference on Performance Measurement and Management Control. EIASM - European Institute for Advanced Studies in Management

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review
• 2016

  Affiliation of former auditors on bank audit committees and nonaudit fees

  Ittonen, K., Tronnes, P. C. & Myllymäki, E-R., 09.2016, Proceedings of 6th Workshop on Audit Quality. EIASM - European Institute for Advanced Studies in Management

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Bank audit committees with former auditors and the acquisition of non-audit services

  Ittonen, K., Tronnes, P. C. & Myllymäki, E-R., 01.2016, Proceedings of the 2016 Auditing Section Midyear Meeting of the American Accounting Association.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Earnings management prior to capital investment in Finnish SMEs

  Kettunen, J., 13.05.2016, 2016 39th Annual Congress of the European Accounting Association, 11–13.5.2016.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  Open Access

  • Accounting Policy 100%
  • Investment 100%
  • Capital Structure 25%
  • Financing 25%
  • Financing Investment 25%

• Insider trading and earnings management: A cross-country comparison

  Kallunki, J-P., Kinnunen, J., Martikainen-Peltola, M. & Mikkonen, J., 2016, Proceedings of the 8th Annual Workshop of the Nordic Corporate Governance Network (NCGN) .

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Insider trading and earnings management: A cross-country comparison

  Kinnunen, J., Martikainen-Peltola, M., Kallunki, J-P. & Mikkonen, J., 2016, Proceedings of Nordic Accounting Conference 2016.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Insider trading and earnings management: A cross-country comparison.

  Kallunki, J-P., Kinnunen, J., Martikainen-Peltola, M. & Mikkonen, J., 2016, Proceedings of the 2nd Annual International Corporate Governance Society (ICGS) Conference.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Learning Tone and Attribution for Financial Text Mining

  El-Haj, M., Rayson, P., Young, S., Moore, A., Walker, M., Schleicher, T. & Athanasakou, V., 2016, Proceedings of the Tenth International Conference on Language Resources and Evaluation (LREC'16). European Language Resources Association (ELRA), p. 1820-1825

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  Open Access

  • Content Analysis 100%
  • Text Mining 100%
  • Machine Learning Algorithm 100%
  • Accuracy 100%
  • Bias 100%
  8 Citations (Scopus)

• Online spaces for urban citizen engagement: A comparison of civic apps

  Giest, S., Koene, A., Perez Vallejos, E., Pitkänen, O. P. & Fosci, M., 2016, Proceedings of Data for Policy Conference. 6 p.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  Open Access

  File

• Visual representation of information as an antecedent of perceptive efficiency: The effect of experience

  Falschlunger, L., Lehner, O., Treiblmaier, H. & Eisl, C., 07.03.2016, Proceedings of the 49th Annual Hawaii International Conference on System Sciences, HICSS 2016. Sprague, R. H. & Bui, T. X. (eds.). IEEE computer society press, p. 668-676 9 p. 7427264. (Proceedings of the Annual Hawaii International Conference on System Sciences; vol. 2016-March).

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Spatial Ability 100%
  7 Citations (Scopus)
• 2015

  Audit quality and the value relevance of fair values

  Siekkinen, J. V-P., 2015, European Auditing Research Network (EARNet) proceedings. Université de Lausanne

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Firm-specific determinants of goodwill disclosure quality under IFRS

  Gullkvist, B., 2015, Conference book of 38th European Accounting Association Annual Congress 2015.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Goodwill 100%
  • Quality 100%
  • IFRS 100%
  • Indexes 33%
  • Finnish 33%

• Insider trading returns: Does country-level governance matter?

  Kallunki, J-P., Kinnunen, J. & Martikainen, M., 2015, The Annual Conference of the Multinational Finance Society Proceedings.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Monitoring quality and the value relevance of fair values

  Siekkinen, J. V-P., 2015, The 38th Annual Congress of the European Accounting Association. University of Stratchclyde

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Solvency II and its impact on discontinued business in non-life insurance

  Khomenko, O., 29.07.2015, 5th AIDA Europe Conference . AIDA Europe - Association Internationale de Droit des Assurances, p. 1-22 22 p.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific

  Open Access

  • Regulation 100%
  • Enterprise 100%
  • Options 100%
  • Specific Industry 100%
  • Life Insurance 100%

• Tax-induced fiscal year extension and earnings management

  Sundvik, D. K., 2015, The 38th Annual Congress of the European Accounting Association. University of Stratchclyde

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• The effects of formal and informal control mechanisms on outsourcing performance

  Gullkvist, B., 2015, 8th Conference on Performance Measurement and Management Control Proceedings.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Value Relevance of Fair Values Under IFRS 13 in Different Investor Protection Environments

  Siekkinen, J. V-P., 2015, Global Conference on Business and Finance (GCBF). IBFR - The Institute for Business and Finance Research

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review
• 2014

  Copyright and the Digital Environment

  Bruun, N., 2014, KnowRight 2012, OCG Forum Privacy 2013: Knowledge Rights - Legal, Societal and Related Technological Aspects. Schweighofer, E., Saarenpää, A. & Böszörmenyi, J. (eds.). Wien 2013: Oesterreichische Computer Gesellschaft, Vol. band 299. p. 197-204 8 p. ([email protected]).

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

  • Digital Environment 100%
  • Data Protection 100%
  • Environment 100%

• Financial and Tax Reporting Alignment, Credit Sales, and Earnings Management

  Sundvik, D. K., 2014, The 37th Annual Congress of the European Accounting Association. University of Tartu

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Industry Characteristics and Earnings Management Around a Corporate Tax Rate Reduction

  Sundvik, D. K., 2014, The Annual Conference of the British Accounting & Finance Association. London School of Economics and Political Science

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Insider trading returns: Does country-level governance matter?

  Kallunki, J-P., Kinnunen, J. & Martikainen-Peltola, M., 2014, Nordic Accounting Conference.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• My Data fueling wellbeing applications

  Kuikkaniemi, K., Poikola, A. & Pitkänen, O., 2014, Proceedings of the 2014 Workshops on Advances in Computer Entertainment Conference. ACM - Association for Computing Machinery

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review
  1 Citation (Scopus)

• Stock Market Reaction to the Mandatory Adoption of IFRS: Evidence from Finland

  Siekkinen, J. V-P., 2014, The Annual Conference of the British Accounting & Finance Association. London School of Economics and Political Science

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• The impact of audit exemption on micro-firm earnings quality

  Höglund, H., 2014, Annual Congress of the European Accounting Association. University of Tartu

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Työsopimus, työsuhde ja työntekijän asema – EU-oikeuden vaikutus

  Translated title of the contribution: Employment Contract, Employment relationship and the position of the employee- the impact of EU lawBruun, N., 2014, Työneuvosto työlakien tulkitsijana. Helsinki: Ministry of Economic Affairs and Employment of Finland, Vol. 10. p. 47-51 5 p.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Professional

  • EU Law 100%
  • Employment Relationship 100%
  • Employment Contract 100%
  • Employees 100%
• 2013

  Are social entrepreneurs entrepreneurial oriented? – empirical evidence

  Soininen, J., Puumalainen, K., Syrjä, P., Sjögrén, H. & Durst, S., 02.09.2013, International Social Innovation Research Conference (ISIRC).

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Designing the Future Together: Expanding the Paradigm by Combining Futures Studies and Design Games

  Kantola, V., Simanainen, M. & Pitkänen, O., 2013, The Boundary-Crossing Conference on Co-Design in Innovation (Co-Create 2013); Espoo, Finland; June 16-19. Smeds, R. & Irrmann, O. (eds.). Aalto-yliopisto, p. 589-600 12 p. (Aalto University publication series. Science + technology; no. 15/2013).

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Dynamic cross-autocorrelation in stock returns

  Kinnunen, J., 2013, Proceedings of 20th Global Finance Conference (GFC). Global Finace Association (GFA)

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Earning management and corporate tax rate change: Evidence from the Finnish 2005 tax reform

  Höglund, H., 2013, Annual Congress of the European Accounting Association.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Entrepreneurial orientation in social entrepreneurship

  Syrjä, P., Puumalainen, K., Sjögrén, H., Soininen, J. & Durst, S., 16.06.2013, The Proceedings of The XXIV ISPIM Conference - Innovating in Global Markets: Challenges for Sustainable Growth Conference, 2013.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Industry differences in earnings management: Evidence from Finnish private firms

  Sundvik, D. K., 2013, The 36th Annual Congress of the European Accounting Association.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• International Entrepreneurship and Firm Performance over Economic Crisis

  Soininen, J., Saarenketo, S., Puumalainen, K., Sjögrén, H. & Sandeep, S., 04.02.2013, Conference Proceedings: Australia Centre for Entrepreneurship (ACE) Research Exchange Conference 2013, 5 – 8 February, Brisbane, Australia.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Mandatory Adoption of International Financial Reporting Standards: The Impact on the Finnish Stock Market

  Siekkinen, J. V-P., 2013, The 49th British Accounting and Finance Association Annual Conference.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review
• 2012

  Determinants of use of digital accounting technology in Finnish municipalities

  Gullkvist, B., 2012, Proceedings of the AAA 2012 Government and Nonprofit Section Midyear Meeting.

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

• Drivers of Audit Quality: An Individual Auditor Perspective

  Gullkvist, B. & Vest, T., 2012, British Accounting & Finance Association (BAFA).

  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review