Tilintarkastus ja evaluaatio: Talouden ja sääntelyn vuoropuhelu

Authors

Lili-Anne Kihn, Tampere University; Janne Ruohonen, Tampere University; Lasse Oulasvirta, Tampere University; Elisa Veikkola, Tampere University; Benita Gullkvist, Vaasan yliopisto; Heidi Alitalo, Tampere University; Mari Filatov; Tuomas Honkamäki, University of Eastern Finland; Eeva-Mari Ihantola, Tampere University; Jan-Erik Johanson, Tampere University; Timo Kaisanlahti, University of Helsinki; Jari Kankaanpää, Tampere University; Jussi Kivistö, Tampere University; Riitta Laine, Suomen Tilintarkastajat ry; Markus Mättö, University of Eastern Finland; Mirella Nordblad, Kansallinen koulutuksen arviointikeskus; Hannu Ojala, University of Eastern Finland; Kati Pajunen, University of Jyväskylä; Elias Pekkola, Tampere University; Jarkko Raitio, Suomen Tilintarkastajat ry; Pasi-Heikki Rannisto, Tampere University; Antti Rautiainen, University of Jyväskylä; Jaakko Rönkkö, Tampere University; Henri Teittinen, University of Eastern Finland; Timo Torkkel, Tampere University; Jani Saastamoinen, University of Eastern Finland; Jari Stenvall, University of Tampere; Veikko Vahtera, Tampere University; Teija Vehmas, Tampere University; Sirpa Virta, Tampere University; Jani Wacker, Tampere University; Tapio Wallenius
DOI: https://doi.org/10.61201/tup.843

Keywords:

evaluation, auditing, audit of the accounts , bookkeeping, sustainability reporting

Synopsis

This edited volume takes an in-depth look at current phenomena and issues in auditing, evaluation, and corporate governance.

The external environment in which auditing operates - the economy, business, and the regulatory environment - is constantly changing. For example, the fight against climate change and other sustainability issues as a central mega-trend has put corporate responsibility at the heart of business. Addressing sustainability and other crises also highlights the need for responsible use and balance of public resources.

The book contains 17 articles written by experts in the field. The book addresses current issues in a practice-oriented way, but with a strong scientific basis. The collection is multidisciplinary, as the issues addressed cross the boundaries between the private and public sectors, but also across disciplinary boundaries. It combines empirical, conceptual and legal research techniques. The book covers topics such as the verification of corporate accountability reporting, the quality of the audit, the auditor's responsibility to express an audit opinion and audit research. In addition, the book examines several topics in the field of evaluation and ownership steering, such as leadership in the context of the pandemic crisis and quality assessment in higher education. It also covers the monitoring of fiscal balance and corporate governance of municipal companies.

Chapters

Tilintarkastus ja evaluaatio -kirjan kansi.

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Published

August 15, 2023

Categories

Copyright (c) 2023 Janne Ruohonen, Lili-Anne Kihn, Lasse Oulasvirta, Elisa Veikkola

License

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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