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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Rautu, Tapani", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-07-13T10:04:57Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-07-13T10:04:57Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2016", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1562545", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/50823", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tilintarkastusalaa koskevaa lains\u00e4\u00e4d\u00e4nt\u00f6\u00e4 on kohdannut viime vuosina merkitt\u00e4-v\u00e4 paine uudistua. Alaa j\u00e4risytt\u00e4neet kriisit ovat synnytt\u00e4neet ep\u00e4luottamuksen ilmapiirin, johon alan itsens\u00e4, lains\u00e4\u00e4t\u00e4jien ja tutkijoiden on odotettu tuovan rat-kaisun.\n\nOsana uudistuvaa alan s\u00e4\u00e4nn\u00f6st\u00f6\u00e4 on ollut tarpeen m\u00e4\u00e4ritell\u00e4, mit\u00e4 tarkoitetaan laadukkaasti suoritetulla tilintarkastuksella. Yhten\u00e4 osatekij\u00e4n\u00e4 laadukkaalle lop-putulokselle on yksitt\u00e4inen tilintarkastaja. Aihetta ei ole kuitenkaan laajasti tutkit-tu, sill\u00e4 monien maiden lains\u00e4\u00e4d\u00e4nt\u00f6 est\u00e4\u00e4 p\u00e4\u00e4syn tutkimukset mahdollistavaan dataan.\n\nT\u00e4m\u00e4 tutkimus tarjoaa osaltaan lis\u00e4tietoa siit\u00e4 millaisia ovat tilintarkastajien omi-naispiirteet, miten ne vaikuttavat tilintarkastuksen laatuun ja t\u00e4m\u00e4n urakehityk-seen. Tutkimusta varten haastateltiin nelj\u00e4\u00e4 tilintarkastusalan ammattilaista yhdes-t\u00e4 KHT-yhteis\u00f6st\u00e4. \n\nTutkimuksen tulokset osoittavat, ett\u00e4 yksitt\u00e4isell\u00e4 tilintarkastajalla on vaikutusta tilintarkastuksen laatuun ja ett\u00e4 tilintarkastajat suorittavat tilintarkastukset omalla tavallaan. Tutkimuksessa havaittiin lis\u00e4ksi, ett\u00e4 tilintarkastajan ominaispiirteet vaikuttavat t\u00e4m\u00e4n urakehitykseen. Tutkimuksen tulokset on rinnastettavissa ai-heesta aiemmin tehtyihin tutkimuksiin.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Tapani Rautu (vetaraut) on 2016-07-13 10:04:56.195013. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2016-07-13T10:04:57Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201607133599.pdf: 515548 bytes, checksum: 41bde85eb003fd56fc2b8c565a4a598f (MD5)\nlicense.html: 4850 bytes, checksum: 546d1325d6ff459cba12dae6dee5c644 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2016-07-13T10:04:57Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201607133599.pdf: 515548 bytes, checksum: 41bde85eb003fd56fc2b8c565a4a598f (MD5)\nlicense.html: 4850 bytes, checksum: 546d1325d6ff459cba12dae6dee5c644 (MD5)\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (57 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ominaispiirteet", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastuksen laatu", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "urakehitys", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastajien ominaispiirteiden koetut vaikutukset toiminnan laatuun ja alalla menestymiseen", "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-201607133599", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master's thesis", "language": "en", "element": "type", "qualifier": "ontasot", "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.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "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", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.date.updated", "value": "2016-07-13T10:04:57Z", "language": null, "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": null, "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastajat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ominaisuudet", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laatu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "urakehitys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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