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[{"key": "dc.contributor.advisor", "value": "Kettunen, Jaana", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Antola, Heta", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Sepp\u00e4nen, Milla", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-05-11T06:25:40Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-05-11T06:25:40Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/75437", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Suomessa on kansainv\u00e4lisesti tarkastellen hyvin matalat tilintarkastusvelvollisuuden raja-arvot. Tilintarkastusvelvollisuudesta vapautettuja ovat vain yritykset, jotka alittavat tilintarkastuslaissa m\u00e4\u00e4ritellyt raja-arvot liikevaihdolle, taseen loppusummalle ja ty\u00f6ntekij\u00f6iden lukum\u00e4\u00e4r\u00e4lle. Suomessa n\u00e4m\u00e4 matalat raja-arvot ovat her\u00e4tt\u00e4neet keskustelua raja-arvojen nostamisesta, ja muutoksia pienimpien yritysten tilintarkastusvelvollisuuteen voi olla odotettavissa l\u00e4hitulevaisuudessa. Vaikka tilintarkastus voidaan n\u00e4hd\u00e4 pienille yrityksille ylimitoitettuna taakkana, on silti monia tilintarkastusvelvollisuudesta vapautettuja yrityksi\u00e4, jotka p\u00e4\u00e4tt\u00e4v\u00e4t valita tilintarkastuksen toimituttamisen vapaaehtoisesti.\n\nT\u00e4ss\u00e4 tutkielmassa pyrit\u00e4\u00e4n selvitt\u00e4m\u00e4\u00e4n niit\u00e4 tekij\u00f6it\u00e4, jotka vaikuttavat vapaaehtoisen tilintarkastuksen valintaan pieniss\u00e4 suomalaisissa yrityksiss\u00e4. Tutkielmassa tuodaan esille tilintarkastuksen s\u00e4\u00e4ntely\u00e4, tilintarkastusvelvollisuutta, tilintarkastuksen tuomia etuja ja tavoitteita, sek\u00e4 vapaaehtoisen tilintarkastuksen valintaan vaikuttavia tekij\u00f6it\u00e4 ja siihen liittyv\u00e4\u00e4 teoriaa aiemman tutkimuksen valossa. Tutkielma suoritetaan kvantitatiivisena, ja tutkielman kuuteen hypoteesiin pyrit\u00e4\u00e4n saamaan vahvistusta logistisella regressioanalyysill\u00e4 sek\u00e4 ristiintaulukoinnilla ja khiin neli\u00f6 -testill\u00e4.\n\nTutkielman tulokset osoittavat, ett\u00e4 vapaaehtoisen tilintarkastuksen valintaan vaikuttavat yrityksen koko liikevaihdossa mitattuna, tilintarkastuksesta koettu hy\u00f6ty, sek\u00e4 yritt\u00e4j\u00e4n kaupallinen koulutustausta. Lis\u00e4ksi ulkoisista sidosryhmist\u00e4 erityisesti verotustarkoitusten merkitys korostui tilintarkastuksen valintap\u00e4\u00e4t\u00f6ksen taustalla.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-05-11T06:25:40Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-05-11T06:25:40Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "83", "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": "vapaaehtoinen tilintarkastus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Vapaaehtoisen tilintarkastuksen valintaan vaikuttavat tekij\u00e4t pieniss\u00e4 suomalaisissa yrityksiss\u00e4", "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-202105112722", "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": "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": "tilintarkastuslaki", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laskentatoimi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritykset", "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.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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