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[{"key": "dc.contributor.author", "value": "Oikarinen, Liina", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-02-26T06:25:30Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-02-26T06:25:30Z", "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/123456789/93648", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n pro gradu -tutkielman tarkoituksena oli tutkia, mitk\u00e4 asiat vaikuttavat Helsingin p\u00f6rssin p\u00e4\u00e4listalla listattujen yritysten tilintarkastuskertomuksessa raportoituihin tilintarkastuksen kannalta keskeisten seikkojen lukum\u00e4\u00e4riin. Tilintarkastuksen kannalta keskeisten seikkojen raportoiminen tuli pakolliseksi sellaisten PIE-yhteis\u00f6jen (public interest entity) tilintarkastuksille, joiden kirjanpidon tilikausi on p\u00e4\u00e4ttynyt 15.12.2016 tai sen j\u00e4lkeen. Tutkielman aineisto koostui yhteens\u00e4 121 tilintarkastuskertomuksesta ja tilinp\u00e4\u00e4t\u00f6ksest\u00e4 vuodelta 2022. Tilintarkastuksen kannalta keskeiset seikat jaettiin kirjanpitosidonnaisiin (ALKAM) ja yrityskohtaisiin (ELKAM) keskeisiin seikkoihin, joiden lukum\u00e4\u00e4rien vaihtelua tarkkailtiin erilaisten muuttujien avulla. Tilintarkastuksen kannalta keskeisten seikkojen lukum\u00e4\u00e4rist\u00e4 on tehty jonkin verran tutkimuksia, mutta jako kirjanpitosidonnaisiin ja yrityskohtaisiin keskeisiin seikkoihin on viel\u00e4 melko harvinaista. Regressioanalyysin avulla tutkielmassa selvisi, ett\u00e4 tilintarkastuksen kannalta keskeisten seikkojen (KAM) lukum\u00e4\u00e4riin vaikuttivat vuonna 2022 positiivisesti erityisesti tilintarkastuspalkkiot ja aineelliset hy\u00f6dykkeet. Muuttujien vaikutukset kirjanpitosidonnaisten keskeisten seikkojen (ALKAM) lukum\u00e4\u00e4riin eiv\u00e4t olleet tilastollisesti merkitsevi\u00e4. Yrityskohtaisten keskeisten seikkojen (ELKAM) osalta kuitenkin havaittiin, ett\u00e4 liikearvon kasvaessa raportoitujen yrityskohtaisten keskeisten seikkojen m\u00e4\u00e4r\u00e4 v\u00e4henee. Lis\u00e4ksi havaittiin, ett\u00e4 tappiollisille yrityksille raportoidaan enemm\u00e4n yrityskohtaisia keskeisi\u00e4 seikkoja kuin voitollisille yrityksille. Tulokset ovat vain joissakin m\u00e4\u00e4rin linjassa aikaisempien tutkimusten kanssa, koska selkeit\u00e4 yhtenev\u00e4isi\u00e4 tutkimustuloksia aiheesta ei ole.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2024-02-26T06:25:30Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-02-26T06:25:30Z (GMT). No. of bitstreams: 0\n Previous issue date: 2024", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "74", "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 kannalta keskeinen seikka", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "ISA 701 -standardin mukaisten tilintarkastuksen kannalta keskeisten seikkojen lukum\u00e4\u00e4r\u00e4\u00e4n vaikuttavat tekij\u00e4t Helsingin p\u00f6rssiss\u00e4 listatuissa yhti\u00f6iss\u00e4", "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-202402262113", "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": "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": 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": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "regressioanalyysi", "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/en/workspaces/facilities/facilities#autotoc-item-autotoc-2).", "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/fi/tyoskentelytilat/laitteet-ja-tilat#autotoc-item-autotoc-2.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}]
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