| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "J\u00e4\u00e4skel\u00e4inen, Ville", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-06-03T05:57:48Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-06-03T05:57:48Z", "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/123456789/76171", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n pro gradu -tutkielma selvitt\u00e4\u00e4, miten pk-yrityksen johto kokee tilintarkastuksen odotuskuilun ja mitk\u00e4 tekij\u00e4t muodostavat odotuskuilun. Tutkimuksessa selvitet\u00e4\u00e4n my\u00f6s nykyisten tilintarkastusrajojen soveltuvuutta. Tutkielman teoriaosassa k\u00e4yd\u00e4\u00e4n l\u00e4pi tilintarkastusta ja odotuskuilua k\u00e4sittein\u00e4, perehdyt\u00e4\u00e4n aikaisempaan tutkimustietoon ja k\u00e4yd\u00e4\u00e4n l\u00e4pi tilintarkastukseen liittyv\u00e4\u00e4 teoriaa.\n Tutkimus toteutettiin kvalitatiivisena tutkimuksena ja aineistonkeruumenetelm\u00e4n\u00e4 k\u00e4ytettiin teemahaastatteluita. Tutkimukseen haastateltiin nelj\u00e4\u00e4 pk-yrityksen johdossa ty\u00f6skentelev\u00e4\u00e4 henkil\u00f6\u00e4, joilla on kokemusta osallistumisesta tilintarkastusprosessiin. Tutkimuksen analyysimenetelm\u00e4n\u00e4 k\u00e4ytettiin aineistol\u00e4ht\u00f6ist\u00e4 sis\u00e4ll\u00f6nanalyysi\u00e4.\n Tutkimustulokset osoittavat, ett\u00e4 tilintarkastuksen odotuskuilu on olemassa pk-yrityksien tilintarkastuksissa. Tutkimuksen mukaan odotuskuilu muodostuu tilintarkastusasiakkaiden kohtuuttomista odotuksista tilintarkastusta kohtaan. Brenda Porterin tilintarkastuksen odotuskuilumallin mukaan kyseess\u00e4 on kohtuullisuuskuilu. Tilintarkastajalta odotetaan laajoja konsulttipalveluita ja samalla lakis\u00e4\u00e4teisen tilintarkastuksen ylitt\u00e4v\u00e4\u00e4 tarkkuutta tilinp\u00e4\u00e4t\u00f6stietojen oikeellisuudesta. Haastateltavien kanssa havaittiin my\u00f6s suorituskuilua, jolloin tilintarkastaja ei ollut asiakkaan mielest\u00e4 suorittanut tarkastusta riitt\u00e4v\u00e4ll\u00e4 tasolla odotuksiin n\u00e4hden. Kaksi nelj\u00e4st\u00e4 haastateltavasta kannatti tilintarkastusrajojen muuttamista, molemmat halusivat korottaa tilintarkastusrajoja nykyisest\u00e4. Haastateltavat kokivat t\u00e4rke\u00e4n\u00e4 tilintarkastusproses-sin kehitt\u00e4misen vastaamaan paremmin pk-yrityksien tarpeita.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-06-03T05:57:48Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-06-03T05:57:48Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "42", "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": "Tilintarkastus pk-yrityksen 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-202106033401", "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": "pienet ja keskisuuret 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.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/collections/archival-workstation).", "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/kokoelmat/arkistotyoasema..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
|