Tilintarkastus ja evaluaatio
Talouden ja sääntelyn vuoropuhelu
Author(s)
Alitalo, Heidi
Filatov, Mari
Honkamäki, Tuomas
Ihantola, Eeva-Mari
Kaisanlahti, Timo
Kankaanpää, Jari
Laine, Riitta
Mättö, Markus
Nordblad, Mirella
Ojala, Hannu
Oulasvirta, Lasse
Pajunen, Kati
Pekkola, Elias
Raitio, Jarkko
Rannisto, Pasi-Heikki
Rautiainen, Antti
Ruohonen, Janne
Rönkkö, Jaakko
Teittinen, Henri
Torkel, Timo
Saastamoinen, Jani
Stenvall, Jari
Vahtera, Veikko
Vehmas, Teija
Veikkola, Elisa
Virta, Sirpa
Wacker, Jani
Wallenius, Tapio
Contributor(s)
Ruohonen, Janne (editor)
Kihn, Lili-Anne (editor)
Oulasvirta, Lasse (editor)
Veikkola, Elisa (editor)
Language
FinnishAbstract
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.
Keywords
Management accounting & bookkeepingISBN
9789523590472, 9789523590465Publisher
Tampere University PressPublication date and place
Tampere, 2023Classification
Management accounting & bookkeeping