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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Pentik\u00e4inen, Mira", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-02-21T07:00:52Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-02-21T07:00:52Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/85553", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Vuonna 2009 Jippii Oyj:n p\u00e4\u00e4vastuullinen tilintarkastaja tuomittiin Helsingin hovioikeuden p\u00e4\u00e4t\u00f6ksell\u00e4 kahdeksan kuukauden ehdolliseen vankeusrangaistukseen osallisuudesta kirjanpitorikokseen. Tapausta k\u00e4siteltiin eri oikeusasteissa, ja sen tapahtumista uutisoitiin suomalaisessa mediassa l\u00e4hes vuosikymmenen ajan. Monimutkaisen oikeustapauksen tultua p\u00e4\u00e4t\u00f6kseen, p\u00e4\u00e4vastuullinen tilintarkastaja vapautettiin kaikista syytteist\u00e4. Suomessa tilintarkastajien saamat vankeusrangaistukset ovat \u00e4\u00e4rimm\u00e4isen harvinaisia. T\u00e4m\u00e4n pro gradu -tutkielman tavoitteena on selvitt\u00e4\u00e4, miten case Jippii Oyj vaikutti kokeneiden suomalaisten tilintarkastajien kokemaan stressiin ja pelkoihin sek\u00e4 siihen, miten kiinnostavana he pit\u00e4v\u00e4t tilintarkastajan ammattia.\nTutkielman teoreettinen viitekehys koostuu tutkimuskirjallisuudesta, tilintarkastusta koskevista laeista ja standardeista, kotimaisista ja kansainv\u00e4lisist\u00e4 tutkimusartikkeleista sek\u00e4 aiheesta kirjoitetuista lehtijutuista. Teoreettinen osuus etenee niin sanotuista kovemmista arvoista, laeista ja standardeista pehme\u00e4mpiin, tilintarkastajien tunteita koskeviin tutkimusartikkeleihin. Tutkielman tutkimusstrateginen l\u00e4hestymistapa on kuvaileva tapaustutkimus eli case-tutkimus. Tutkimus on luonteeltaan laadullinen muistitietotutkimus, jonka empiirinen osuus suoritettiin teemahaastatteluina haastattelemalla yksitt\u00e4in kuutta nykyist\u00e4 tai entist\u00e4 auktorisoitua HT- tai KHT-tilintarkastajaa.\nTutkielman johtop\u00e4\u00e4t\u00f6s on, ett\u00e4 case Jippii Oyj:ll\u00e4 ei ollut merkitt\u00e4v\u00e4\u00e4 vaikutusta tilintarkastajien kokemaan pelkoon ja stressiin, eik\u00e4 tapaus vaikuttanut negatiivisesti haastateltujen tilintarkastajien kiinnostukseen toimia tilintarkastajana. Tutkimuksessa haastatellut tilintarkastajat olivat eritt\u00e4in kokeneita, ja heist\u00e4 jokaisella on yli vuosikymmenen kokemus tilintarkastajan ammatista. Lis\u00e4ksi osa haastateltavista arvioi, ettei koe erityisemmin stressi\u00e4 ty\u00f6ss\u00e4\u00e4n, ja vaikka tilintarkastajan vastuu oli l\u00e4hes jokaisen vastaajan mielest\u00e4 merkitt\u00e4v\u00e4, suhtautuivat tilintarkastajat siihen neutraalisti osana ty\u00f6t\u00e4\u00e4n. Tilintarkastajan vastuulla kuitenkin koettiin olevan vaikutusta siihen, kuinka houkuttelevana tilintarkastajan ammattia pidet\u00e4\u00e4n. Tutkimuksessa saatiin my\u00f6s viitteit\u00e4 siit\u00e4, ett\u00e4 kokeneet tilintarkastajat suhtautuvat ammattiinsa ja sit\u00e4 koskevaan vastuuseen vakavasti, ja jotkut tilintarkastajat jopa kokivat tilintarkastajan vastuun lis\u00e4\u00e4v\u00e4n tilintarkastusammatin houkuttelevuutta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-02-21T07:00:52Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-02-21T07:00:52Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "69", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "muistitietotutkimus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Case Jippii Oyj : talousrikostapauksen vaikutukset tilintarkastajien kokemaan stressiin ja kiinnostukseen toimia tilintarkastajana", "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-202302211812", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "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": "rikosoikeudellinen vastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "pelko", "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": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "vastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "talousrikokset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "stressi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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