Master of Science in Accounting, Swedish School Economics and Business Administration, 1994. Doctor of Philosophy in Auditing, Swedish School of Economics, Helsinki, 2000.
Research assistant of accounting Swedish School of Economics, Helsinki, 1994, assistant professor of accounting, 1994—2000, professor of auditing, since 2000. Ordinary member Auditing Oversight Board, Helsinki, 2002—2007, National Technology Agency, Helsinki, 2005—2007, Economic Society of Finland, Helsinki, since 1995. Second lieutenant Communications, 1989-1990, Riihimäki.
Chairman of the board Engineering Office Tervakoski, Helsinki, Finland, 2004. Owner and chairman of the board Minitech, 2002. Chairman of the board Funerola Ltd, 2002—2003.
Member of Economic Society of Finland (life), European Accounting Association (life), American Accounting Association (life).
Married Sirpa Päivi Tuulikki Viitanen. Married Sari Anne-Marja Ruusunen-Viitanen, August 22, 1998 (divorced December 7, 2000). Children: Krisna Dana Negara, Jenny Ida Josefina.