Antti Miihkinen

Emails: antti.miihkinen@aalto.fi; antti.miihkinen@uts.edu.au; antti.miihkinen@alumni.ufl.edu

SSRN: http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=1590034

ResearchGate

twitter: AnttiMiihkinen

Recent positions

Current: Visiting scholar at the University of Technology, Sydney (UTS) & Post doc researcher at the Aalto University School of Business

Past: Fulbright visiting scholar at the University of Florida (Warrington College of Business Administration, Fisher School of Accounting, International Center for Research in Accounting and Auditing) (August 2014- September 2016)

http://www.ufic.ufl.edu/Fulbright/Spotlights/2014Miihkinen.html

Post-doc researcher, Aalto University School of Business (2013-2014)

More info: https://www.linkedin.com/in/antti-miihkinen-2595992/

Degree

Doctor of Science (Econ.), Aalto University School of Business, 2013

Master of Science (Econ.), Helsinki School of Economics, 2006

I defended my thesis ‘Essays on Corporate Risk and Transition Disclosures in the IFRS Era’ on 15.3.2013.

Thesis supervisors:

Prof. Juha Kinnunen (Aalto University School of Business)

https://people.aalto.fi/index.html?profilepage=isfor#!juha_me_kinnunen

Prof. Pontus Troberg (Hanken School of Economics)

http://www.hanken.fi/staff/troberg/

Thesis pre-examiners: Prof. Petri Sahlström (University of Oulu) and Prof. Saverio Bozzolan (University of Padova)

Thesis opponent: Prof. Petri Sahlström (University of Oulu)

Link into my thesis announcement and pdf-dissertation:

http://epub.lib.aalto.fi/en/diss/?cmd=show&dissid=476

Teaching

Bachelor's thesis, accounting, 2009-2014, and 2017- (in total about 80 bachelor's thesis supervised)

Reseach Methods in Accounting, 2013-2014 (targeted to master students who are beginning to write their master thesis)

I have completed Aalto University's pedagogical training program in 2011-2013 (altogether 73 credits university pedagogy) and received the university teacher degree in 2013 (certified by the University of Tampere).

Research

Areas of expertise and interest

Corporate disclosures (both mandatory and voluntary)

Board characteristics

Corporate governance

Auditing & Assurance of disclosures

Accounting education

International refereed journals

Miihkinen, A. and Virtanen, T. Development and Application of Assessment Standards to Advanced Written Assignments. Forthcoming in Accounting Education.

Martikainen, M., Miihkinen, A., Kinnunen, J., and Troberg, P. (2015) Board’s Financial Incentives, Competence, and Firm Risk Disclosure. Journal of Applied Accounting Research, 16, No.3, 333-358.

Miihkinen, A. (2013) The Usefulness of Firm Risk Disclosures under Different Firm-Riskiness, Investor-Interest, and Market Conditions. New Evidence from Finland. Advances in Accounting, incorporating Advances in International Accounting, Vol.29, No.2, 312-331.

Miihkinen, A. (2012) What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS. The International Journal of Accounting, Vol.47, No.4, 437-468.

Miihkinen, A. (2008) Efficiency of Authoritative Disclosure Recommendations. Journal of Financial Regulation and Compliance, Vol.16, No.4, 384-413.

Workshop presentations

Florida Accounting Symposium (Florida State University), 16.9.2016

Fisher School of Accounting (University of Florida), 27.3.2015

Media coverage

http://biz.aalto.fi/fi/current/news/2017-10-16-002/

http://biz.aalto.fi/en/current/news/2017-10-16-002...

Papers presented in international scientific conferences

Miihkinen, A. (2017). Competitor Risk Disclosures and Earnings Response Coefficients, paper presented at the 3^rd annual International Corporate Governance Society Conference at the LUISS University in Rome, September 2017 (presenting author: Antti Miihkinen)

Martikainen, M., Miihkinen, A. and Watson, L. (2017). Board Characteristics and Disclosure Tone, paper presented at the 9^th Nordic Corporate Governance Network Workshop, Reykjavik, Iceland, June 2017. (presenting author: Antti Miihkinen, Dicussant: Steen Thomsen)

Bozzolan and Miihkinen (2017). The role of audit firms and partners in a quasi-voluntary risk disclosure setting, paper presented at the Annual Congress of the European Accounting Association, Valencia, Spain, May 2017. (presenting author: Antti Miihkinen)

Martikainen, M., Miihkinen, A. and Watson, L. (2016). Board Characteristics and Disclosure Tone, paper presented at the Nordic Accounting Conference in Copenhagen, Denmark, November 2016. (presenting author: Antti Miihkinen, Discussant: Thomas Ryttersgaard)

Bozzolan and Miihkinen (2016). Clustering of Corporate Risk Disclosures under the Positive Assurance Requirement of the Incumbent Auditor, paper presented at the Nordic Accounting Conference in Copenhagen, Denmark, November 2016. (presenting author: Antti Miihkinen, Discussant: Jaeyoon Yu)

Martikainen, M., Miihkinen, A. and Watson, L. (2016). Board Characteristics and Disclosure Tone, paper presented at the University of Western Australia in Perth, Australia, November 2016.

Bozzolan and Miihkinen (2016). Clustering of Corporate Risk Disclosures under the Positive Assurance Requirement of the Incumbent Auditor, paper presented at the Curtin Business School in Perth, Australia, November 2016.

Bozzolan and Miihkinen (2016). Clustering of Corporate Risk Disclosures under the Positive Assurance Requirement of the Incumbent Auditor, paper presented at the 6^th Workshop on Audit Quality in Florence, Italy, September 2016. (presenting author: Antti Miihkinen, Discussant: Nicola Dalla Via)

Martikainen, M., Miihkinen, A. and Watson, L. (2016). Board Characteristics and Disclosure Tone, paper presented at the Annual Meeting of the American Accounting Association in New York, United States, August 2016. (poster session, presenting author: Luke Watson)

Bozzolan and Miihkinen (2016). Clustering of Corporate Risk Disclosures under the Positive Assurance Requirement of the Incumbent Auditor, paper presented at the Annual Meeting of the American Accounting Association in New York, United States, August 2016. (presenting author: Antti Miihkinen, Discussant: Pietro A. Bianchi)

Bozzolan, S. and Miihkinen, A. (2016). Clustering of Corporate Risk Disclosures under the Positive Assurance Requirement of the Incumbent Auditor, paper presented at the Midyear Meeting of the International Accounting Section of the American Accounting Association in Louisiana, United States, February 2016. (presenting author: Antti Miihkinen, Discussant: Edmund Keung)

Martikainen, M., Miihkinen, A., Kinnunen, J., and Troberg, P. (2015) Board’s Financial Incentives, Competence, and Firm Risk Disclosure. Evidence from Finnish Index Listed Companies, paper presented at the Annual Meeting of the American Accounting Association in Chicago, United States, 8-12.8.2015. (presenting author: Antti Miihkinen, Discussant: Linda A. Quick).

Martikainen, M., Miihkinen, A., Kinnunen, J., and Troberg, P. (2015) Board’s Financial Incentives, Competence, and Firm Risk Disclosure. Evidence from Finnish Index Listed Companies, paper presented at the Midyear Meeting of the International Accounting Section of the American Accounting Association in Palm Springs, United States, 22-24.1.2015. (presenting author: Antti Miihkinen, Discussant: Dushyant Vyas).

Kardos, B., Miihkinen, A., Ojala, H., and Lahtinen, A.M. (2014) Who Benefits from Curriculum Improvements in Accounting 101? Evidence from Hungary, paper presented in the Annual Congress of the European Accounting Association in Tallinn, 20.-23.5.2014. (presenting author: Antti Miihkinen).

Miihkinen, A. and Virtanen, T. (2014) The Determinants of and Tools for Accounting Students’ Learning in the Bachelor Thesis Seminar Course, paper presented at the Midyear Meeting of the International Accounting Section of the American Accounting Association in San Antonio, United States, 20-22.2.2014. (presenting author: Antti Miihkinen, Discussant: Kristine M. Brands)

Miihkinen, A. (2013) The Information Content of Mandatory Risk Disclosures - Evidence from the Finnish Stock Market 2006-2009, paper presented at the Annual Meeting of the American Accounting Association in Anaheim, United States, 4-7.8.2013. (Discussant: Jingran Zhao)

Miihkinen, A. and Virtanen, T. (2013) The Determinants of and Tools for Accounting Students’ Learning in the Bachelor Thesis Seminar Course, paper presented at the Annual Meeting of the American Accounting Association in Anaheim, United States, 4-7.8.2013. (presenting author: Tuija Virtanen, Discussant: Louella Moore)

Miihkinen, A. and Virtanen, T. (2013) The Determinants of and Tools for Accounting Students’ Learning in the Bachelor Thesis Seminar Course, paper presented at the 36th Annual Congress of the European Accounting Association in Paris, France, 6-8.5.2013.

Miihkinen, A. (2013) The Information Content of Mandatory Risk Disclosures - Evidence from the Finnish Stock Market 2006-2009, paper presented at the Marie Curie ITN - Conference on Financial Risk Management & Risk Reporting in Konstanz, Germany, 11-12.4.2013. (Discussant: Martin Walker)

Miihkinen, A. (2012) The Information Content of Mandatory Risk Disclosures - Evidence from the Finnish Stock Market 2006-2009, paper presented at the sixth Workshop on Auditing and Financial Accounting Research in Vaasa, Finland, 4-5.10.2012. (Discussant: Marco Trombetta)

Miihkinen, A. ja Virtanen, T. (2012) Opiskelijoiden oppimisen edistäminen arviointirubriikkien avulla laskentatoimen kandidaatinseminaarikurssilla, paperi esitetty Peda-forum-päivillä Otaniemessä 21.-22.8.2012. (Translation: The Assurance of Accounting Students' Learning via Assessment Rubrics in Bachelor Thesis Seminar Course, paper presented at the Peda-forum in Otaniemi, Finland, 21.-22.8.2012)

Miihkinen, A. (2012) The Information Content of Mandatory Risk Disclosures - Evidence from the Finnish Stock Market 2006-2009, paper presented at the 35th Annual Congress of the European Accounting Association in Ljubljana, Slovenia, 9-11.5.2012.

Miihkinen, A. (2012) The Information Content of Mandatory Risk Disclosures - Evidence from the Finnish Stock Market 2006-2009, paper presented at the Midyear Meeting of the International Accounting Section of the American Accounting Association in Phoenix, United States, 23-25.2.2012. (Discussant: Maria Wieczynska)

Miihkinen, A. (2011) The Usefulness of Firm Risk Disclosures under Different Firm Riskiness, Investor Interest and Market Conditions, paper presented at the Annual Meeting of the American Accounting Association in Denver, United States, 6-10.8.2011. (Discussant: Laurel Franzen)

Miihkinen, A. (2011) Should Risk Reporting Be Regulated? Evidence from the Finnish Stock Market 2006-2009, paper presented at the 3rd Workshop of the Nordic Corporate Governance Network in Helsinki, Finland, 5.-6.5.2011. (Discussant: Knut Nygaard)

Miihkinen, A. (2011) The Usefulness of Firm Risk Disclosures under Different Firm Riskiness, Investor Interest and Market Conditions, paper presented at the 34th Annual Congress of the European Accounting Association in Rome, Italy, 20-22.4.2011.

Miihkinen, A. (2011) What Drives Quality of Firm Risk Disclosure in Finland under IFRS? The Importance of a National Disclosure Standard and Reporting Incentives, paper presented at the VIII Workshop on Empirical Research in Financial Accounting in Seville, Spain, 23-25.3.2011. (Discussant: Inna Paiva)

Miihkinen, A. (2010) Empirical Evidence on the Association Between the Quality of Risk Disclosure and Cumulative Abnormal Returns, paper presented at the Nordic Conference on Financial Accounting in Copenhagen, Denmark, 25-26.11.2010.

Miihkinen, A. (2009) Can the Quality of Firm Risk Disclosure Be Improved by a Principles-Based Disclosure Standard. Evidence from Finland, paper presented at the Doctoral Colloquium of the 32nd Annual Congress of the European Accounting Association in Tampere, Finland, 12-15 May.

Papers presented in national research seminars

Miihkinen, A. (2011) The Usefulness of Firm Risk Disclosures under Different Firm Riskiness, Investor Interest and Market Conditions, paper presented at the national Doctoral Colloquium in Tampere, Finland, 29-30 August. (Discussant: Sami Vähämaa)

Miihkinen, A. (2011) Should Risk Reporting Be Regulated? Evidence from the Finnish Stock Market 2006-2009, paper presented at the Summer Research Workshop in Finance organized by Graduate School of Finance in Helsinki, Finland, 27.5.2011. (Discussant: Sheraz Ahmed)

Miihkinen, A. (2010) The Usefulness of Firm Risk Disclosures during Rising, Falling and Recovering Stock Markets. Evidence from Finland, paper presented at the GSA Doctoral Workshop in Financial Accounting in Oulu, Finland, 13.10.2010.

Miihkinen, A. (2010) The Usefulness of Firm Risk Disclosures during Rising, Falling and Recovering Stock Markets. Evidence from Finland, paper presented at the Accounting Seminar of the Aalto University School of Economics in Helsinki, Finland, 3.5.2010.

Miihkinen, A. (2009) Can the Quality of Firm Risk Disclosure Be Improved by a Principles-Based Disclosure Standard. Evidence from Finland, paper presented at the national Doctoral Colloquium in Kuopio, Finland, 3-4 June. (Discussant: Janne Järvinen)

Book reviews, publication series and other

Miihkinen, A. (2015) The Routledge Companion to Accounting Education edited by Richard M.S. Wilson. The International Journal of Accounting, Vol. 50, No.3, 354-359.

Miihkinen, A. (2014) The Routledge Companion to Accounting, Reporting and Regulation edited by Carien van Mourik and Peter Walton. Accounting in Europe, Vol.11, No.2, 273-277.

Miihkinen, A. (2014) Tutkimuksia yritysten riski- ja siirtymätiedottamisesta IFRS-aikakaudella. The Finnish Journal of Business Economics, Vol.62, No.2, 129-134.

Miihkinen, A. (2013) Essays on Corporate Risk and Transition Disclosures in the IFRS Era (Doctoral Dissertation). Aalto University School of Business.

Miihkinen, A. (2013) A Comparative Study of the Explanatory Factors for Academic Performance in Three Schools of the Aalto University. Aalto University School of Engineering. Master’s thesis.

Miihkinen, A. (2006) The Impact of Firm-Specific Fundamentals and Incentives on the Disclosure of the First-Time Adoption of IFRS. Evidence from Finland. Helsinki School of Economics. Master's thesis.

Articles in trade journals and magazines

Miihkinen, A. (2015) Talvivaara on mainettaan parempi. Puheevuoro: Raporteista välittyy aito halu kertoa yhtiön riskeistä, kirjoittaa Antti Miihkinen. Suomen Kuvalehti, Vol.46. (Translation: Opinion: Talvivaara is better than its reputation. The reports of the risks of the company gave relevant information)

Miihkinen, A. (2013) Ohjeistuksella tasokkaampaa tiedottamista riskeistä ja IFRS-siirtymästä. Balanssi, No.2, s.32-34. (Translation: Guidance improved reporting on risks and IFRS-transition)

Miihkinen, A. (2010) Isot tiedottavat paremmin kuin pienet. Viisas Raha, No.4, s.35. (Translation: Larger firms disclose better than smaller ones)

Discussions in workshops and conferences

Corten, M., Steijvers, T. and Lybaert, N. (2016) The Influence of the CEO’s Perception Towards Auditing on Audit Quality and Audit Quantity Demand, 6^th workshop on audit quality, Florence, Italy, 29.9.2016.

Hearn, B., Oxelheim, L. and Randoy, T. (2016) The Role of Institutions in the Migration of Corporate Governance Practice into Emerging Economies – The Case of Africa, paper discussed at the 8^th Annual NCGN Workshop in Helsinki, 27.5.2016.

Chen, C., Jin, Y. and Zhao, Y. (2015) Does CEO Risk-Taking Decision Affect the Relation Between Hedging and Firm Value? Evidence from the U.S. Oil and Gas Producers, paper discussed at the Midyear Meeting of the International Accounting Section of the American Accounting Association, Palm Springs, 22-24.1.2015.

Koch, S. and Gros, M.F. (2015) Discretionary Goodwill Impairment Losses in Europe, paper discussed at the Midyear Meeting of the International Accounting Section of the American Accounting Association, Palm Springs, 22-24.1.2015.

Lim, C.Y., Walker, M. and Lee E. (2013) Are the Loan Loss and Fair Value Components of Bank Income Rationally Priced? Paper discussed at the Marie Curie ITN - Conference on Financial Risk Managment & Risk Reporting in Konstanz, Germany, 11-12.4.2013.

Laitinen, T. and Villa, A. (2012) ESG Performance and Market Value of Finnish Companies in Sustainability Index, paper discussed at the sixth Workshop on Auditing and Financial Accounting Research in Vaasa, 4-5.10..2012.

Paiva, I. and Lourenco, I. (2011) Accounting Quality in European Union after IFRS Adoption: the Effect of Insider Ownership, Firm-Level Characteristics and Capital Markets Environment, paper discussed at the VIII Workshop on Empirical Research in Financial Accounting in Seville, Spain, 23-25.3.2011.

Services to the academic community

Ad hoc referee: The International Journal of Accounting, Corporate Governance - An International Review, Accounting and Business Research, Journal of Accounting Literature, Advances in Accounting (incorporating Advances in International Accounting), The Journal of International Financial Management & Accounting, The International Accounting Section of the American Accounting Association, Accounting Education, The Finnish Journal of Business Economics, Journal of Accounting and Taxation.

Comments and suggestions to the Exposure Draft (ED/2009/6) of Management Commentary to the International Accounting Standards Board. February 2010.

Awards and Honors

ASLA-Fulbright Research Grant for a Junior Scholar. Awarded 19.12.2013.

Mining Counsellor Matti Sundberg's quality grant. Recognition of excellence in research on quality. Received in 2013.

Best Paper Award, Workshop on Auditing and Financial Accounting Research in Vaasa, Finland, 2012 (Awarded paper: The Information Content of Mandatory Risk Disclosures - Evidence from the Finnish Stock Market 2006-2009).

Last updated: January 2018