Kim Ittonen

Kim Ittonen is Head of Department of Accounting and Commercial Law and Professor of Auditing at Hanken School of Economics, Finland.

Kim’s doctoral research at the University of Vaasa investigated the role and relevance of audit reports, in particular going concern and internal control weakness reports. His research interests include (1) the economics of auditing, in particular the value and efficiency of auditing, and (2) the characteristics of effective corporate governance structures.

He recently participated in a research project funded by the Prime Minister's Office on the challenges of women's career development. Other recent research projects have focused on e.g. ethical challenges in artificial intelligence based decision-making; and the resilience of audit firms to shocks in the operational environment as well as the client portfolio.

His article "Female auditors and accruals quality" is the fifth most cited article (based on Scopus) published in Accounting Horizons during 2013-2022, and the article "Auditor’s Gender and Audit Fees" the third most cited article (based on Scopus) published in International Journal of Auditing during 2012-2022 and the seventh most cited article related to earnings management over the period 2013-2022 (source: Bansal, M. 2023, Journal of Accounting Literature).

His teaching include courses in both introductory and advanced auditing.