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• Conflicting legitimations and pressures in performance measurement adoption, use and change in Finnish municipalities 

  Rautiainen, Antti (University of Jyväskylä, 2010)

• Practitioner views of goodwill accounting under US GAAP 

  Saastamoinen, Jani; Djatej, Arsen; Pajunen, Kati; Gorton, M. David (Emerald, 2020)

  Purpose Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being ...

• Accounting in Identity Regulation : Producing the Appropriate Worker 

  Vaivio, Juhani; Järvenpää, Marko; Rautiainen, Antti (Routledge, 2023)

  It is acknowledged that identity regulation in organizations relies on discursive resources. This study moves beyond discourse – illustrating how discourse and accounting measurements are mobilized together in revising ...

• Non-IFRS and changes in accounting institutions : Lessons from Nokia 

  Rautiainen, Antti; Järvenpää, Marko; Mättö, Toni (SAGE Publications, 2022)

  We analyse the lessons learned from Nokia to illustrate the changing focus in accounting and organisational practices that affect the perceptions of relevant accounting work and the key measures of success. In the course ...

• Auditors’ perceptions of alternative performance measures : alternative truths and professional skepticism 

  Rautiainen, Antti; Saastamoinen, Jani; Pajunen, Kati (Routledge, 2023)

  Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, and rouse the auditor’s professional skepticism (PS), for example in case the APMs and official reporting diverge ...