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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Penttinen, Venla", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-12-12T06:25:36Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-12-12T06:25:36Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2018", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/60565", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tilintarkastuksen laadun konseptia on tutkittu aikojen saatossa lukemattomilla eri tavoilla ja se on edelleen suosittu tutkimuksen kohde. Yleisen\u00e4 l\u00e4ht\u00f6kohtana tutkimuksissa on perinteisesti ollut Big 4 -tilintarkastusyhteis\u00f6t. Suomessa tilintarkastuksen ulkoisen laadunvalvonnan muutos uudistetun tilintarkastuslain my\u00f6t\u00e4 on her\u00e4tt\u00e4nyt alalla paljon keskustelua, mutta tutkimusta t\u00e4st\u00e4 ilmi\u00f6st\u00e4 on viel\u00e4 niukalti, oletettavasti siksi, ett\u00e4 muutos on melko tuore. N\u00e4ist\u00e4 l\u00e4ht\u00f6kohdista t\u00e4m\u00e4n tutkielman tavoitteena on lis\u00e4t\u00e4 ymm\u00e4rryst\u00e4 siit\u00e4, mit\u00e4 pk-tilintarkastusyhteis\u00f6iss\u00e4 toimivat tilintarkastajat kokevat tilintarkastuksen laadun olevan ja mitk\u00e4 tekij\u00e4t siihen heid\u00e4n mielest\u00e4\u00e4n vaikuttavat sek\u00e4 millaisia mielikuvia heill\u00e4 on t\u00e4m\u00e4nhetkisest\u00e4 ulkoisesta laadunvalvonnasta.\nTutkielman teoreettinen viitekehys koostuu kahdesta eri osiosta, joista ensimm\u00e4isess\u00e4 k\u00e4sitell\u00e4\u00e4n p\u00e4\u00e4osin aiempaa tutkimuskirjallisuutta. T\u00e4m\u00e4 kattaa ilmi\u00f6it\u00e4 tilintarkastuksen laadun ja laadunvalvonnan konsepteista. Teoreettisen viitekehyksen j\u00e4lkimm\u00e4inen osuus sis\u00e4lt\u00e4\u00e4 laaduns\u00e4\u00e4ntelyn periaatteet. Tutkielma on menetelm\u00e4lt\u00e4\u00e4n kvalitatiivinen ja p\u00e4\u00e4aineistona toimivat teemahaastattelut, mutta lis\u00e4ksi aineistoa on rikastettu PRH:n laadunvalvonnan vuosiraportilla. Molempia aineistomuotoja on k\u00e4sitelty sis\u00e4ll\u00f6nanalyysin keinoin.\nTulosten osalta todettakoon, ett\u00e4 tilintarkastuksen laatua voidaan m\u00e4\u00e4ritell\u00e4 monella eri tavalla, mutta joitain yhtenev\u00e4isyyksi\u00e4 m\u00e4\u00e4ritelmist\u00e4 kuitenkin l\u00f6ytyy. Tilintarkastuksen laatuun vaikuttavat tekij\u00e4t voidaan jakaa yksil\u00f6n, yhteis\u00f6n ja alan ominaisuuksiin ja my\u00f6s n\u00e4ist\u00e4 l\u00f6ytyi jaettuja n\u00e4kemyksi\u00e4 haastateltavien v\u00e4lill\u00e4. Tulosten perusteella tilintarkastuksen ulkoinen laadunvalvonta t\u00e4llaisenaan koetaan suurelta osin negatiivisena ja ongelmia esiintyy erityisesti kommunikaatiossa. Olennaisimmat johtop\u00e4\u00e4t\u00f6kset koskevatkin juuri laadunvalvontaa ja tarvetta sen kehitt\u00e4miselle, jotteivat tutkielman my\u00f6t\u00e4 havaitut uhkakuvat sen negatiivisista vaikutuksista toteutuisi sellaisinaan.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2018-12-12T06:25:36Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-12-12T06:25:36Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "71", "language": "", "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": "tilintarkastuksen laatu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "laaduntarkastus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastuksen laatu ja laadunvalvonta pk-tilintarkastusyhteis\u00f6iss\u00e4 toimivien tilintarkastajien n\u00e4k\u00f6kulmasta", "language": "", "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-201812125067", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "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": "yvv.contractresearch.funding", "value": "0", "language": "", "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": null, "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": "", "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": "laadunvalvonta", "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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