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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Nyrhinen, Henrik", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-09-13T05:45:24Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-09-13T05:45:24Z", "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/123456789/77752", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Koronapandemia siirsi tilintarkastajat ja monen muun alan ty\u00f6ntekij\u00e4t et\u00e4ty\u00f6h\u00f6n maailmanlaajuisesti vuonna 2020. Se vaikutti merkitt\u00e4v\u00e4sti tilintarkastajiin \nja heid\u00e4n ty\u00f6h\u00f6ns\u00e4. T\u00e4ss\u00e4 tutkimuksessa tarkasteltiin auktorisoitujen tilintarkastajien kokemuksia et\u00e4ty\u00f6st\u00e4 sen aikana sek\u00e4 pyrittiin selvitt\u00e4m\u00e4\u00e4n, mit\u00e4 kehitett\u00e4v\u00e4\u00e4 et\u00e4ty\u00f6ss\u00e4 on tilintarkastuksen n\u00e4k\u00f6kulmasta. Tutkimus keskittyi Big four-tilintarkastusyhteis\u00f6ihin ja niiden ty\u00f6ntekij\u00f6iden kokemuksiin koronapandemian aikana.\n\nTutkimusaineisto koostui vuonna 2021 toteutetuista puolistrukturoiduista \nteemahaastatteluista, jotka toteutettiin yksil\u00f6haastatteluina. Haastatteluihin\nosallistui yhteens\u00e4 seitsem\u00e4n auktorisoitua tilintarkastajaa Big four-tilintarkastusyhteis\u00f6ist\u00e4 ja haastatteluista saatua aineistoa analysoitiin hy\u00f6dynt\u00e4en aineistol\u00e4ht\u00f6ist\u00e4 sis\u00e4ll\u00f6nanalyysi\u00e4.\n\nTutkimustulokset osoittivat, ett\u00e4 tilintarkastajat ovat kokeneet et\u00e4ty\u00f6n p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti positiivisesti koronapandemian aikana. Haastateltavat kuvailivat \net\u00e4ty\u00f6t\u00e4 vapaana ja joustavana tapana tehd\u00e4 t\u00f6it\u00e4. Hy\u00f6dyllisin\u00e4 asioina tilintarkastajat pitiv\u00e4t et\u00e4ty\u00f6ss\u00e4 ajans\u00e4\u00e4st\u00f6\u00e4, vapaa-ajan lis\u00e4\u00e4ntymist\u00e4 sek\u00e4 parempaa ty\u00f6n ja yksityisel\u00e4m\u00e4n yhdist\u00e4mist\u00e4. Negatiivisina ja haasteellisina asioina et\u00e4ty\u00f6ss\u00e4 tilintarkastajat pitiv\u00e4t kommunikointia, sosiaalisten kontaktien puutetta, tylsistymisen tunnetta, ty\u00f6yhteis\u00f6llisyyden yll\u00e4pit\u00e4mist\u00e4 sek\u00e4 nuorempien tilintarkastajien perehdytt\u00e4mist\u00e4. Erona aiempiin tutkimustuloksiin oli se, ett\u00e4 et\u00e4ty\u00f6ss\u00e4 koettiin olevan parempi ty\u00f6skentelyrauha.\n\nTilintarkastuksen n\u00e4k\u00f6kulmasta et\u00e4ty\u00f6n kuva on laajentunut ja hy\u00f6tyin\u00e4 \nkoettiin monipuolisemmat ty\u00f6tavat tehd\u00e4 tilintarkastusta sek\u00e4 digitalisaation \ntuomat paremmat ty\u00f6kalut ja j\u00e4rjestelm\u00e4t. Haasteina tilintarkastuksessa koettiin \nasiakaspalvelu, asiakassuhteen kehitt\u00e4minen, ty\u00f6n seuranta ja kommunikaation \nv\u00e4hentyminen. Tulokset osoittivat, ett\u00e4 kehitett\u00e4v\u00e4\u00e4 et\u00e4tilintarkastuksessa on \nkommunikaatiossa asiakkaiden kanssa ja tiimien sis\u00e4ll\u00e4 sek\u00e4 asiakaspalvelussa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-09-13T05:45:24Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-09-13T05:45:24Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "54", "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": "et\u00e4tilintarkastus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastajien kokemuksia et\u00e4ty\u00f6st\u00e4 koronapandemian aikana", "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-202109134849", "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": "COVID-19", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sis\u00e4ll\u00f6nanalyysi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "teemahaastattelut", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "et\u00e4ty\u00f6", "language": null, "element": "subject", "qualifier": "yso", "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": "digitalisaatio", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kokemukset", "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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