Haris - Research Portal

Swedish

Pontus Troberg

Person

  1. 2019
  2. Accepted/In press

    What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies

    General information

    Publication statusAccepted/In press
    ???assessmentType???A1 Journal article - refereed
    OrganisationsAccounting, Helsinki, Aalto University, Brunel University
    ContributorsTroberg, P., Niemi, L., Ojala, H., Kinnunen, J., Collis, J.
    Publication date2019
    N/AYes

    Publication information

    JournalThe International Journal of Accounting
    ISSN (Print)1094-4060
    Original languageEnglish

    Research output: Contribution to journalArticleScientificpeer-review

  3. 2017
  4. Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting

    While inputs used in analysts’ valuation models have been documented (Brown et al. 2015), it has not been studied how analysts’ personal characteristics are associated with their level of critical perception regarding agency conflict manifested in published financial statements. This is important because analysts are, to some extent, substitutes for industry‐specialised auditors in monitoring financial reporting (e.g., Sun and Liu 2011). To address this shortcoming, we investigate analysts’ level of critical perception concerning current goodwill accounting standards, which provide significant reporting latitude. We use data from a survey of Nordic financial analysts and examine this data with statistical methods, including factor analysis and structural equation modelling. We find two latent constructs, one which reflects a critical attitude to the current goodwill accounting standards and one which reflects an uncritical attitude to the current standards. Our structural equation model suggests that having a background in auditing, as well as general experience and exposure to different industries, is associated with a higher degree of critical perception of current standards. In contrast, having a basic (low) level of formal business (accounting) education is associated with a more uncritical perception than having a high level of education.

    General information

    Publication statusPublished
    ???assessmentType???A1 Journal article - refereed
    OrganisationsAccounting, Helsinki, University of Eastern Finland, Lappenranta University of Technology, University of Tampere, Aalto University
    ContributorsSaastamoinen, J., Ojala, H., Pajunen, K., Troberg, P.
    Number of pages18
    Pages538-555
    Publication date21.12.2017
    N/AYes

    Publication information

    JournalAustralian Accounting Review
    Volume28
    Issue number4
    ISSN (Print)1035-6908
    Ratings
    • Scopus rating (2017): CiteScore 0.87 SJR 0.358 SNIP 0.724
    Original languageEnglish
    Keywords512 Business and Management
    DOIs

    Research output: Contribution to journalArticleScientificpeer-review

  5. 2016
  6. Tilintarkastus - teoria, käytäntö vai politiikka?

    General information

    Publication statusPublished
    ???assessmentType???D1 Article in a trade journal
    OrganisationsAccounting, Helsinki
    ContributorsTroberg, P.
    Number of pages4
    Pages26-29
    Publication date12.2016
    N/AUnknown

    Publication information

    JournalBalanssi
    Issue number6
    Article number6/2016
    ISSN (Print)2323-4695
    Original languageFinnish
    Keywords512 Business and Management

    Research output: Contribution to journalArticleProfessional

  7. The demand for voluntary audit in micro-companies: Evidence from Finland

    The purpose of this study is to uncover additional factors that determine the demand for voluntary audit in micro-companies by investigating the internal management factors that have not yet been explored in prior literature. The hypotheses are developed from the literature and interviews of owner-managers of such companies, bank lenders and the tax authority. The study is based on archival data relating to some 50,000 Finnish micro-companies over the three-year period following introduction of audit exemption in 2008. Our results show that the drivers of voluntary audit are (1) management needs to ensure security of supply from trade creditors, (2) the company is not in financial distress, (3) the company is growing, (4) management has a need for tax reporting credibility and (5) ownership is dispersed. The results of this research will be of interest to the owners and managers of micro-companies, as well as the accounting and auditing profession.

    General information

    Publication statusPublished
    ???assessmentType???A1 Journal article - refereed
    OrganisationsAccounting, Helsinki, Aalto University, Brunel University
    ContributorsOjala, H., Collis, J., Kinnunen, J., Niemi, L., Troberg, P.
    Number of pages11
    Pages267–277
    Publication date20.07.2016
    N/AYes

    Publication information

    JournalInternational Journal of Auditing
    Volume20
    Issue number3
    ISSN (Print)1090-6738
    Ratings
    • Scopus rating (2016): CiteScore 1.07 SJR 0.397 SNIP 0.725
    Original languageEnglish
    Keywords512 Business and Management
    DOIs

    Research output: Contribution to journalArticleScientificpeer-review

  8. Tarkastusvaliokunnan laskentatoimen asiantuntemus ja tilinpäätöksen luotettavuus

    General information

    Publication statusPublished
    ???assessmentType???D1 Article in a trade journal
    OrganisationsAccounting, Helsinki
    ContributorsTroberg, P.
    Number of pages3
    Pages23-25
    Publication date02.2016
    N/AUnknown

    Publication information

    JournalBalanssi
    Issue number1/2016
    ISSN (Print)2323-4695
    Original languageFinnish
    Keywords512 Business and Management

    Research output: Contribution to journalArticleProfessional

  9. Asiantuntijalausunto Eduskunnan talousvaliokunnalle: HE 208/2016 vp Hallituksen esitys eduskunnalle laiksi kirjanpitolain muuttamiseksi ja eräiksi siihen liityviksi laiksi

    General information

    Publication statusPublished
    ???assessmentType???D4 Published development or research report or study
    OrganisationsAccounting, Helsinki
    ContributorsTroberg, P.
    Number of pages2
    Publication date2016

    Publication information

    Original languageFinnish
    Keywords512 Business and Management

    Research output: Book/ReportCommissioned reportProfessional

  10. 2015
  11. Comment letter on IASB's Conceptual Framework for Financial Reporting

    General information

    Publication statusPublished
    ???assessmentType???D4 Published development or research report or study
    OrganisationsAccounting, Helsinki
    ContributorsTroberg, P.
    Number of pages1
    Publication date10.2015

    Publication information

    Original languageEnglish
    Keywords512 Business and Management

    Research output: Book/ReportCommissioned reportProfessional

  12. Lausunto luonnoksista eduskunnan 12.3.2015 hyväksymään tilintarkastuslakiin liittyvistä asetusluonnoksista

    General information

    Publication statusPublished
    ???assessmentType???D4 Published development or research report or study
    OrganisationsAccounting, Helsinki
    ContributorsTroberg, P.
    Number of pages1
    Publication date09.2015

    Publication information

    Original languageFinnish
    Keywords512 Business and Management

    Research output: Book/ReportCommissioned reportProfessional

  13. Lausunto standardiluonnoksesta pienyhteisöjen tilintarkastuksiin: Nordiska Revisorsförbundet NRF / Suomen Tilintarkastajat ry

    General information

    Publication statusPublished
    ???assessmentType???D4 Published development or research report or study
    OrganisationsAccounting, Helsinki
    ContributorsTroberg, P.
    Number of pages3
    Publication date09.2015

    Publication information

    Original languageFinnish
    Keywords512 Business and Management

    Research output: Book/ReportCommissioned reportProfessional

  14. Board’s Financial Incentives, Competence, and Firm Risk Disclosure: Evidence from Finnish index listed companies

    General information

    Publication statusPublished
    ???assessmentType???A1 Journal article - refereed
    OrganisationsAccounting, Helsinki, Aalto University
    ContributorsMartikainen, M., Kinnunen, J., Miihkinen, A., Troberg, P.
    Pages333-358
    Publication date2015
    N/AYes

    Publication information

    JournalJournal of Applied Accounting Research
    Volume16
    Issue number3
    ISSN (Print)0967-5426
    Ratings
    • Scopus rating (2015): CiteScore 0.73 SJR 0.22 SNIP 0.81
    Original languageEnglish
    Keywords512 Business and Management
    DOIs

    Research output: Contribution to journalArticleScientificpeer-review

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