معرفی
Kim Ittonen is a Researcher at the Department of Accounting, Hanken School of Economics in Helsinki, Finland. They hold a Doctorate in Business Administration (Econ. dr) from the University of Vaasa (2009). Their research focuses on audit practices, corporate governance, financial reporting quality, and organizational resilience in the auditing sector. Key areas of interest include audit firm adaptation to crises (e.g., COVID-19), remote auditing challenges, auditor skill development, and ethical implications of AI in accounting.
Ittonen has authored/co-authored over 35 publications since 2009, with notable work on distracted auditors' impact on earnings quality (2024), audit firms' resilience during pandemics (2024), and the evolving role of accountants as consultants (2022). They actively engage in international academic collaborations, visiting institutions like Università Bocconi in 2025. Their work has been cited 546 times, reflecting significant scholarly impact.
Professional activities include serving as a reviewer for journals like Accounting Forum and International Journal of Auditing, supervising doctoral dissertations, and participating in policy discussions on audit regulation and sustainability reporting (CSRD). Recent research highlights the transformative role of technology and remote work in auditing practices while emphasizing the need for auditor skill diversification in a rapidly changing market.
