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[{"key": "dc.contributor.advisor", "value": "Kurunm\u00e4ki, Liisa", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Harju, Hertta", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-06-16T09:16:43Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-06-16T09:16:43Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/81792", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yritysten toiminnan vastuullisuuteen on viimeisten vuosikymmenten aikana alettu kiinnitt\u00e4m\u00e4\u00e4n jatkuvasti enemm\u00e4n huomiota muun muassa kuluttajien toimesta, ja siksi kest\u00e4vyysraportointi on yleistynyt. Nyt my\u00f6s sijoittajat ovat huomanneet vastuullisuuden merkityksen, ja sen my\u00f6t\u00e4 sidosryhmilt\u00e4 tuleva paine kest\u00e4vyysraportointiin on kasvanut entisest\u00e4\u00e4n ja kest\u00e4vyysraportoinnissa on n\u00e4hty r\u00e4j\u00e4hdysm\u00e4inen kasvu (Audit explosion). Sijoittajat ja rahoittajat vaativat vastuullisuusinformaatiolta tyypillisesti muita sidosryhmi\u00e4 enemm\u00e4n luotettavuutta ja vertailtavuutta, ja osittain t\u00e4m\u00e4n paineen my\u00f6t\u00e4 my\u00f6s kest\u00e4vyysraporttien varmennukset ovat yleistyneet. Vaikka kest\u00e4vyysraportointia ja kest\u00e4vyysraporttien varmennuksia koskeva lains\u00e4\u00e4d\u00e4nt\u00f6 jatkuvasti kehittyy, on tilintarkastajien rooli kest\u00e4vyysraporttien varmentajina kuitenkin edelleen kiistanalainen.\nT\u00e4m\u00e4n tutkimuksen tavoitteena onkin selvitt\u00e4\u00e4, millainen rooli tilintarkastajilla on kest\u00e4vyysraporttien varmennuksissa t\u00e4ll\u00e4 hetkell\u00e4 ja millaisia keinoja tilintarkastajat k\u00e4ytt\u00e4v\u00e4t vakiinnuttaakseen oman roolinsa kest\u00e4vyysraporttien varmentajina. Kyseess\u00e4 on laadullinen tutkimus, ja tutkimuksen aineisto koostuu tilintarkastajien haastatteluista, aihetta koskevista lehtiartikkeleista ja muista julkaisuista sek\u00e4 kahden toimialan osalta suurten suomalaisten p\u00f6rssilistattujen yritysten vuoden 2021 kest\u00e4vyysraporttien varmennuslausunnoista. \nHaastatteluista, lehtiartikkeleista ja muista julkaisuista saadut tulokset on esitetty kolmen keskeisen teeman kautta, sill\u00e4 ensin varmennuksia on l\u00e4hestytty yleisemmin, sen j\u00e4lkeen kelpoisuusvaatimusten ja osaamisen n\u00e4k\u00f6kulmasta ja lopuksi viel\u00e4 s\u00e4\u00e4ntelyn ja valvonnan n\u00e4k\u00f6kulmasta. T\u00e4m\u00e4n j\u00e4lkeen n\u00e4m\u00e4 tulokset on viel\u00e4 yhdistetty kest\u00e4vyysraporttien varmennuslausunnoista saatuihin tuloksiin. Tutkimuksen keskeisimm\u00e4t havainnot osoittavat, ett\u00e4 tilintarkastajat korostavat kokonaisuuden hallintaa ja riippumattomuutta, ja alalle kaivataan s\u00e4\u00e4ntely\u00e4 yhten\u00e4ist\u00e4m\u00e4\u00e4n k\u00e4yt\u00e4nt\u00f6j\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-06-16T09:16:43Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-06-16T09:16:43Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "75", "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.title", "value": "Tilintarkastajien rooli kest\u00e4vyysraporttien varmennuksissa", "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-202206163401", "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": "tilintarkastajat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "vastuullisuus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "lains\u00e4\u00e4d\u00e4nt\u00f6", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yhteiskuntavastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritysvastuu", "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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