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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Korko, Helena", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-06-30T05:25:08Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-06-30T05:25:08Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/70983", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n pro gradu -tutkielman tarkoituksena on selvitt\u00e4\u00e4, millaisia odotuksia tilintarkastusasiakkailla on tilintarkastusta kohtaan. Tarkoituksena on my\u00f6s selvitt\u00e4\u00e4, miten tilintarkastajat kokevat odotuskuilun omassa ty\u00f6ss\u00e4\u00e4n ja onko odotuskuilua tarpeen tai mahdollista kaventaa. Tutkielman teoriaosassa tarkastellaan tilintarkastusta ja tilintarkastuksen odotuskuilua k\u00e4sittein\u00e4. Teoriaosassa perehdyt\u00e4\u00e4n my\u00f6s aikaisempiin tutkimuksiin, joihin palataan tutkielman loppuosan tuloksissa ja johtop\u00e4\u00e4telmiss\u00e4.\n\nTutkimus toteutettiin kvalitatiivisena tutkimuksena. Aineistonkeruumenetelm\u00e4n\u00e4 k\u00e4ytettiin puolistrukturoituja teemahaastatteluita. Tutkimuksessa haastateltiin kolmea Big Four -tilintarkastusyhteis\u00f6ss\u00e4 toimivaa KHT-tilintarkastajaa, joilla on kokemusta pk-yritysten tilintarkastuksesta sek\u00e4 kolmea pk-yrityksen talous- tai toimitusjohtajaa, joilla on kokemusta yhteisty\u00f6st\u00e4 tilintarkastajien kanssa. Analyysimenetelm\u00e4n\u00e4 k\u00e4ytettiin teorial\u00e4ht\u00f6ist\u00e4 sis\u00e4ll\u00f6nanalyysi\u00e4.\n\nTutkimustulokset osoittivat, ett\u00e4 tilintarkastajat kokivat heid\u00e4n ty\u00f6h\u00f6ns\u00e4 kohdistuvan liiallisia odotuksia. He my\u00f6s kokivat, ett\u00e4 odotuskuilu vaikuttaa jossain m\u00e4\u00e4rin heid\u00e4n ty\u00f6h\u00f6ns\u00e4 ja ty\u00f6skentelytapoihinsa. Sek\u00e4 tilintarkastajat ett\u00e4 tilintarkastusasiakkaat kokivat t\u00e4rke\u00e4ksi sen, ett\u00e4 odotuskuiluun tulisi kiinnitt\u00e4\u00e4 huomiota ja sit\u00e4 tulisi pyrki\u00e4 aktiivisesti kaventamaan, vaikkakaan sit\u00e4 ei koettu t\u00e4ysin mahdolliseksi poistaa kokonaan. \n\nOdotuskuilun kaventamisen yhten\u00e4 keinona n\u00e4htiin muun muassa olevan kommunikaation ja viestinn\u00e4n kehitt\u00e4minen yh\u00e4 avoimemmaksi, suoremmaksi ja selke\u00e4mm\u00e4ksi. My\u00f6s tilintarkastajien henkil\u00f6kohtaiset asiakasm\u00e4\u00e4r\u00e4t koettiin t\u00e4rke\u00e4ksi pit\u00e4\u00e4 riitt\u00e4v\u00e4n matalina, jotta aikaa j\u00e4isi my\u00f6s asiakkaiden henkil\u00f6kohtaiseen tapaamiseen ja kasvotusten k\u00e4yt\u00e4viin palaute- tai kehityskeskusteluihin.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2020-06-30T05:25:08Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-06-30T05:25:08Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "50", "language": "", "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": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "odotuskuilu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastuksen odotuskuilu asiakkaan n\u00e4k\u00f6kulmasta ja sen vaikutukset tilintarkastajan ty\u00f6h\u00f6n", "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-202006305167", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s 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": "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": "restrictedAccess", "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": "tilintarkastajat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "asiakkaat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "odotukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/en/workspaces/facilities).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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