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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Koskela, Nelli", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-02-05T14:06:10Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-02-05T14:06:10Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/100024", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 pro gradu -tutkielmassa tarkastellaan tilintarkastajan vastuuta osakeyhti\u00f6lain vastaisessa varojenjaossa. Tavoitteena on selvitt\u00e4\u00e4, mik\u00e4 rooli tilintarkastajalla on osakeyhti\u00f6n varojenjaossa, ja mit\u00e4 mahdollisia seuraamuksia laittomasta varojenjaosta voi seurata. Tarkoituksena on my\u00f6s selvitt\u00e4\u00e4, miss\u00e4 valossa t\u00e4m\u00e4nhetkinen vastuun m\u00e4\u00e4r\u00e4 n\u00e4hd\u00e4\u00e4n tilintarkastajien kohdalla.\nTutkimus on toteutettu kvalitatiivisella tutkimusmenetelm\u00e4ll\u00e4. Aineisto on ker\u00e4tty haastattelematta viitt\u00e4 HT- tai KHT-tilintarkastajaa. Haastattelut on toteutettu marraskuussa 2024. Aineisto on analysoitu teemoittelun avulla.\nTulokset osoittavat, ett\u00e4 tilintarkastajan vastuun perusta osakeyhti\u00f6lain vastaisessa varojenjaossa rajautuu tilintarkastuskertomukseen. Se on ainoa keino, jolla tilintarkastaja voi reagoida laittomaan varojenjakoon. T\u00e4rke\u00e4\u00e4 on suorittaa tilintarkastus ISA-standardien ja hyv\u00e4n tilintarkastustavan mukaisesti, sek\u00e4 dokumentoida ja raportoida niiden pohjalta. Riskej\u00e4 voidaan karttaa tunnistamalla l\u00e4hipiiri, l\u00e4hipiiritapahtumat ja tehd\u00e4 arvio niist\u00e4, tunnistamalla asiakas sek\u00e4 muodostaa yleinen k\u00e4sitys yhti\u00f6st\u00e4 ja sen toiminnasta.\nTulokset osoittavat lis\u00e4ksi, ett\u00e4 tilintarkastajien vastuu n\u00e4hd\u00e4\u00e4n liian suurena. Laittoman varojenjaon osalta, tilintarkastaja ei ole ollut osallisena t\u00e4h\u00e4n toimeen. Sen vuoksi tilintarkastajille annettavat tuomiot n\u00e4hd\u00e4\u00e4n tuloksissa kohtuuttomana. Tilintarkastajien valvonta on tiukentunut, mik\u00e4 tuo entisest\u00e4\u00e4n painetta suorittaa ty\u00f6 vaatimusten mukaisesti.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-02-05T14:06:10Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-02-05T14:06:10Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "57", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "CC BY 4.0", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Osakeyhti\u00f6lain vastainen varojenjako ja tilintarkastajan vastuu", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202502051811", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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