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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Autio, Ilkka", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-02-16T07:18:55Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-02-16T07:18:55Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/93425", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tilintarkastuksen kiirekausi on tilintarkastusalalla yleisesti k\u00e4ytetty k\u00e4site, jolla tarkoitetaan yleens\u00e4 vuoden ensimm\u00e4ist\u00e4 kvartaalia. Suurin osa tilintarkastettavista yhti\u00f6ist\u00e4 p\u00e4\u00e4tt\u00e4\u00e4 tilikautensa vuoden viimeiseen p\u00e4iv\u00e4\u00e4n, joten n\u00e4iden yhti\u00f6iden tilinp\u00e4\u00e4t\u00f6kset tulevat tarkastettavaksi alkuvuodesta, mik\u00e4 puolestaan aiheuttaa merkitt\u00e4v\u00e4n ty\u00f6kuorman lis\u00e4\u00e4ntymisen tilintarkastajille. Kiirekaudella ty\u00f6kuorma, stressi sek\u00e4 kiire kasvavat ja t\u00e4m\u00e4 aiheuttaa omat haasteensa. T\u00e4m\u00e4n tutkimuksen tarkoituksena on tutkia t\u00e4m\u00e4n kiireisen ajan vaikutuksia tilintarkastuksen laatuun sek\u00e4 tilintarkastajien k\u00e4yt\u00e4nn\u00f6n ty\u00f6h\u00f6n. \n Tutkielman teoreettinen viitekehys koostuu kahdesta kokonaisuudesta. Ensimm\u00e4isess\u00e4 k\u00e4sitell\u00e4\u00e4n p\u00e4\u00e4osin aikaisempaa tutkimuskirjallisuutta tilintarkastuksen laadusta sek\u00e4 siihen vaikuttavista tekij\u00f6ist\u00e4. Toisessa kokonaisuudessa k\u00e4sitell\u00e4\u00e4n tilintarkastajan k\u00e4yt\u00e4nn\u00f6n ty\u00f6t\u00e4 ISA-standardien pohjalta. Tutkielma toteutetaan p\u00e4\u00e4osin laadullisia menetelmi\u00e4 hy\u00f6dynt\u00e4en, mutta tutkimus sis\u00e4lt\u00e4\u00e4 my\u00f6s hieman m\u00e4\u00e4r\u00e4llisen tutkimuksen piirteit\u00e4. Tutkimuksen aineisto ker\u00e4ttiin haastattelemalla Big 4 -yhti\u00f6iden ty\u00f6ntekij\u00f6it\u00e4 eri virka-asteilta. Haastatteluja k\u00e4siteltiin sis\u00e4ll\u00f6nanalyysin keinoin. \n Tilintarkastuksen kiirekaudella koettiin olevan jonkin verran vaikutusta tilintarkastuksen laatuun, mutta tilintarkastajat olivat sit\u00e4 mielt\u00e4, ett\u00e4 vaikutus ei ole merkitt\u00e4v\u00e4. Haastattelujen perusteella voidaan kuitenkin todeta stressin sek\u00e4 tilintarkastusta heikent\u00e4v\u00e4n k\u00e4ytt\u00e4ytymisen, eli dysfunktionaalisen k\u00e4ytt\u00e4ytymisen, lis\u00e4\u00e4ntyv\u00e4n kiirekauden aikana. Kiirekausi saattaa vaikuttaa jossain m\u00e4\u00e4rin tilintarkastuksen laatuun, vaikka tilintarkastajat eiv\u00e4t itse niin koekaan. Kiirekauden vaikutukset k\u00e4yt\u00e4nn\u00f6n ty\u00f6h\u00f6n n\u00e4kyiv\u00e4t p\u00e4\u00e4asiassa hektisyyden, kommunikaation sek\u00e4 ty\u00f6tuntien lis\u00e4\u00e4ntymisen\u00e4. Lis\u00e4ksi kiirekaudella ty\u00f6skentely koettiin haastavammaksi etenkin nuorempien ty\u00f6ntekij\u00f6iden mielest\u00e4. Tilintarkastuksen laadun koettiin koostuvan ammattitaidosta, lain ja s\u00e4\u00e4d\u00f6sten noudattamisesta sek\u00e4 suunnittelusta. N\u00e4m\u00e4 kolme seikkaa nousivat selke\u00e4sti esiin t\u00e4ss\u00e4 tutkimuksessa ja aikaisemmat tutkimukset tukevat t\u00e4t\u00e4 tulosta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2024-02-16T07:18:55Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-02-16T07:18:55Z (GMT). No. of bitstreams: 0\n Previous issue date: 2024", "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": "tilintarkastuksen kiirekausi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastusty\u00f6", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastuksen kiirekausi : koetut vaikutukset laatuun ja k\u00e4yt\u00e4nn\u00f6n ty\u00f6h\u00f6n", "language": null, "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-202402161901", "language": null, "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.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "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": null, "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": "laatu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kiire", "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"}]
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