Mr Per Christen Tronnes
Senior Lecturer

Mr Per Christen Tronnes

Business School
Sch of Accounting, Audit & Tax

Per Christen Tronnes

Senior Lecturer, Study Abroad Enquiries, Advanced Standing and Cross-Institutional Enquiries (Undergraduate)

School of Accounting - PhD, UNSW | BCom (Hons), UNSW

Per Christen Tronnes is a Senior Lecturer in the UNSW Australia Business School. Before joining UNSW, Per has been a research fellow at the Institute for Accounting, Auditing and Tax at the Norwegian School of Economics and Business Administration. Per also worked as an accountant at the Reserve Bank of Australia before returning to academia. Per's current teaching interests is in the area of financial reporting.

Teaching and Supervision

Current Courses Taught

  • ACCT1511 Accounting and Financial Management 1B

 

Grants

  • 2010: IAAER/ACCA Research Grant with R. Simnett and E. Carson (GBP 30,000)

Prizes & awards

Awards

  • The Dean’s Award for Service, UNSW, 2009
  • Best Paper Award for Tronnes, P, Carson, E and Simnett, R “International Consistency in Audit Re[porting behaviour from Going Concern Modifications’, The Accounting and Finance Association of Australia and New Zealand, Adelaide, 2009
  • The Dean’s Award for Service, UNSW, 2008
  • Best Paper award for Tronnes, P and Morris, R, “The determinants of Voluntary Strategy Disclosure. An International Comparison’, The Accounting and Finance Association of Australia and New Zealand, Sydney, 2008

UNSW Business School profile: https://www.business.unsw.edu.au/our-people/perchristentronnes

Phone
+61 2 9385 5823
Location
Room 3095 Quadrangle building - Ref E15

Publications

  • Journal articles | 2019
    Mr Per Christen Tronnes
    Ittonen K; Myllymäki ER; Tronnes PC, 2019, 'Banks’ audit committees, audit firm alumni and fees paid to audit firm', Managerial Auditing Journal, vol. 34, pp. 783 - 807, http://dx.doi.org/10.1108/MAJ-01-2018-1766
    Journal articles | 2019
    Mr Per Christen Tronnes
    Khan MJ; Trønnes PC, 2019, 'P-hacking in experimental audit research', Behavioral Research in Accounting, vol. 31, pp. 119 - 131, http://dx.doi.org/10.2308/bria-52183
    Journal articles | 2018
    Mr Per Christen Tronnes
    Haga J; Ittonen K; Tronnes PC; Wong L, 2018, 'Is earnings management sensitive to discount rates?', Journal of Accounting Literature, vol. 41, pp. 75 - 88, http://dx.doi.org/10.1016/j.acclit.2018.03.001
    Journal articles | 2018
    Mr Per Christen Tronnes
    Ng HY; Tronnes PC; Wong L, 2018, 'Audit seasonality and pricing of audit services: Theory and evidence from a meta-analysis', Journal of Accounting Literature, vol. 40, pp. 16 - 28, http://dx.doi.org/10.1016/j.acclit.2017.11.003
    Journal articles | 2018
    Mr Per Christen Tronnes
    Morris R; Tronnes PC, 2018, 'The determinants of voluntary strategy disclosure: an international comparison', Accounting Research Journal, vol. 31, pp. 423 - 441, http://dx.doi.org/10.1108/ARJ-10-2015-0126
    Journal articles | 2017
    Mr Per Christen Tronnes
    Tronnes PC; Ittonen K; Wong LK, 2017, 'Substantial Doubt and the Entropy of Auditors Going Concern Opinions', Journal of Contemporary Accounting and Economics, vol. 13, pp. 134 - 147, http://dx.doi.org/10.1016/j.jcae.2017.05.005Get
    Journal articles | 2017
    Mr Per Christen Tronnes
    Knapp JJ; Tronnes P, 2017, 'Dick Smith Inventories: The Evidence of Accounting Irregularities', Company and Securities Law Journal, vol. 35, pp. 369 - 390
    Journal articles | 2015
    Mr Per Christen Tronnes
    Ittonen K; Trønnes PC, 2015, 'Benefits and costs of appointing joint audit engagement partners', Auditing, vol. 34, pp. 23 - 46, http://dx.doi.org/10.2308/ajpt-50934
  • Reports | 2012
    Mr Per Christen Tronnes
    Tronnes PC; Simnett R; Carson E, 2012, International Consistency in Audit Reporting Behaviour: Evidence from Going Concern Modifications, http://files.iaaer.org/research/IAASB_Report_Final_working_version_9_January_2012.pdf?1406556333
  • Conference Papers | 2016
    Mr Per Christen Tronnes
    Tronnes PC; Ittonen K; Myllymäki E, 2016, 'Affiliation of former auditors on bank audit committees and nonaudit fees', in Affiliation of former auditors on bank audit committees and nonaudit fees, 6th Workshop on Audit Quality., Florence, presented at 6th Workshop on Audit Quality., Florence, 30 September 2016 - 01 October 2016
    Conference Papers | 2016
    Mr Per Christen Tronnes
    Tronnes PC; Wong L; Ng HY, 2016, 'Audit Pricing and Price Discrimination by the Big 4 Auditors: A Quantile Regression Approach', in Audit Pricing and Price Discrimination by the Big 4 Auditors: A Quantile Regression Approach, American Accounting Association Annual Meeting, New York, presented at American Accounting Association Annual Meeting, New York, 06 August 2016 - 10 August 2016
    Conference Papers | 2016
    Mr Per Christen Tronnes
    Tronnes PC; Ittonen K; Myllymäki E, 2016, 'Bank audit committees with former auditors and the acquisition of non-audit services', in Bank audit committees with former auditors and the acquisition of non-audit services, AAA Auditing Section Midyear Meeting, Scottsdale, presented at AAA Auditing Section Midyear Meeting, Scottsdale, 14 January 2016 - 16 January 2016
    Conference Papers | 2015
    Mr Per Christen Tronnes
    Tronnes PC; Carson E; Wong L, 2015, 'Audit Firm Tenure and Audit Quality: Insights from Quantile Regression.', in Audit Firm Tenure and Audit Quality: Insights from Quantile Regression., European Auditing Research Network Conference, Lausanne, presented at European Auditing Research Network Conference, Lausanne, 10 September 2015 - 12 September 2015, http://wp.unil.ch/earnet2015/files/2014/10/Audit-Firm-Tenure-and-Audit-Quality-Insights-from-Quantile-Regression.pdf
    Conference Papers | 2015
    Mr Per Christen Tronnes
    Tronnes PC; Ittonen K; Vähämaa S, 2015, 'Do Former Auditors on the Audit Committee Constrain Earnings Management? Evidence from the Banking Industry', in Do Former Auditors on the Audit Committee Constrain Earnings Management? Evidence from the Banking Industry, Southern Finance Association Meeting., Captiva Island, presented at Southern Finance Association Meeting., Captiva Island, 18 November 2015 - 21 November 2015
    Conference Papers | 2014
    Mr Per Christen Tronnes
    Carson E; Partadinata F; Tronnes PC; Wong L, 2014, 'Audit quality in initial audit engagements: A quantile regression approach', in AFAANZ (ed.), Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014, http://www.rieb.kobe-u.ac.jp/academic/ra/seminar/2014/seminar-details/201409171530.pdf
    Conference Papers | 2012
    Mr Per Christen Tronnes
    Tronnes PC; Wong L, 2012, 'Tale of Two Tails: A Quantile Regression Approach to Investigate the Effect of Auditor Switches Across the Audit Quality Distribution', in Programme & Proceedings Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Australia, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, 01 July 2012 - 03 July 2012, http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=125
    Theses / Dissertations | 2011
    Mr Per Christen Tronnes
    Tronnes PC, 2011, Consistency in audit reporting behaviour: Evidence from going concern modifications
    Conference Papers | 2010
    Mr Per Christen Tronnes
    Carson EA; Simnett R; Tronnes P, 2010, 'International Consistency and Convergence in the Application of International Auditing Standards: Evidence from Going Concern Modifications', in ISAR Conference 2919, ISAR Conference, Singapore, pp. 1 - 31, presented at ISAR Conference, Singapore, 24 June 2010 - 25 June 2010
    Conference Papers | 2008
    Mr Per Christen Tronnes
    Morris RD; Tronnes P, 2008, 'The Determinants of Voluntary Strategy Disclosure: An International Comparison', in Programme & Proceedings - AFAANZ 2008, Sydney, pp. 423 - 441, presented at AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, 06 July 2008 - 08 July 2008, http://dx.doi.org/10.1108/ARJ-10-2015-0126

Awards

Grants

Media