Business students' perspective on financial fraud and auditor's responsibility
Samankaltainen aineisto
Näytetään aineistoja, joilla on samankaltainen nimeke tai asiasanat.
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Auditors’ perceptions of alternative performance measures : alternative truths and professional skepticism
Rautiainen, Antti; Saastamoinen, Jani; Pajunen, Kati (Routledge, 2023)Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, and rouse the auditor’s professional skepticism (PS), for example in case the APMs and official reporting diverge ... -
Do key audit matters (KAMs) matter? : Auditors’ perceptions of KAMs and audit quality in Finland
Rautiainen, Antti; Saastamoinen, Jani; Pajunen, Kati (Emerald, 2021)Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is ... -
Reliability and Sensitivity of Nocturnal Heart Rate and Heart-Rate Variability in Monitoring Individual Responses to Training Load
Nuuttila, Olli-Pekka; Seipäjärvi, Santtu; Kyröläinen, Heikki; Nummela, Ari (Human Kinetics, 2022)Purpose: To assess the reliability of nocturnal heart rate (HR) and HR variability (HRV) and to analyze the sensitivity of these markers to maximal endurance exercise. Methods: Recreational runners recorded nocturnal HR ... -
An industry under transformation : the case of the Finnish banking sectors response to financial technology
Riihiaho, Matias (2019)Pankit maailmanlaajuisesti ovat ulkoisten muutosajureiden aiheuttamassa murroksessa. Käsite finanssiteknologia (FinTech) on yleisesti ymmärretty sisältävän nämä muutosajurit, vaikka käsite on edelleen heikosti ymmärretty. ...
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