Teija LaitinenKTTLaskentatoimen ja rahoituksen professori Ph.D. Professor of Accounting and Business Finance |
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Major professional interests and specialities
Auditing
Financial Accounting
Financial Distress Prediction
Reorganising
Contact information
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Teaching
LASKENTATOIMEN JA RAHOITUKSEN TUTKIELMATYÖSKENTELY
Opiskelijoille, jotka ovat aikaisemmin
- suorittaneet opintojakson Johdatus laskentatoimen ja rahoituksen tutkielmatyöskentelyyn (JOTT) TAI
- osallistuneet JOTT-kurssille, mutta suoritusmerkintä puuttuu TAI
- suorittaneet alkuraportin ja/tai väliraportin
ja jotka kokevat omaavansa hyvät valmiudet nopeaan gradutyöskentelyyn, järjestetään mahdollisuus tehdä laskentatoimen pro gradu –tutkielma nopeutetulla aikataululla. Tässä työskentelyssä voit myös edetä normaalivauhtia. Tämä työskentely on tarkoitettu laskentatoimen ja rahoituksen yleisen linjan (laskentatoimeen suuntautuvat), johdon laskentatoimen linjan ja tilintarkastuksen linjan aikaisemmin valinneille opiskelijoille tai vuonna 2011 laskentatoimen ja tilintarkastuksen maisteriohjelman valinneille opiskelijoille.
Jos olet suorittanut JOTTin tai osallistunut JOTT-kurssille, ilmoittaudu weboodissa kurssille Tutkimustyöskentely II LASK3041 1.11.2011 mennessä. Infotilaisuus ja aloitus 1.11.2011 klo 10.15 salissa TERD103 Wetteri-salissa, jolloin sovimme tutkielman ohjauksesta ja sen etenemisaikataulusta.
Jos olet suorittanut alkuraportin ja/tai väliraportin (kenen tahansa laskentatoimen ja rahoituksen ohjaajan ohjauksessa), ilmoittaudu weboodissa kurssille Pro gradu, väliraportti LASK 3013 15.10.2011 mennessä. Infotilaisuus ja aloitus 18.10.2011 klo 12.15 salissa TERD119, jolloin sovimme tutkielman ohjauksesta ja sen etenemisaikataulusta.
Tämän Pro gradu –työskentelyn pääasiallisina ohjaajina toimivat professori Erkki K. Laitinen, professori Teija Laitinen, professori Stefan Sundgren, tutkija Tuukka Järvinen ja tutkija Emma-Riikka Myllymäki. Ohjausta antavat myös KTT Annukka Jokipii, KTT Arto Suvas, KTT Mikko Zerni ja tutkijat Elina Haapamäki ja Jouni Laitinen.
Main research groups
Head for the Academy of Finland project no. 126630 “The Role of Finnish Business Characteristics in an International Auditing and Internal Control Framework” (400 000 Eur) years 2009–2012.
Head for the TEKES (National Technology Agency of Finland) project “Solvency and strategic management of the firm” (700 000 Eur) 1.4.2009 – 31.3.2010.
Selected specialist duties
Pre-examinator of a doctoral thesis in the University of Eastern Finland, September 2011.
Chairperson of the Quality Assurance Board of Finnish Board for Chartered Public Finance Auditors (JHTT-board) 2011 - 2012.
Opponent of a doctoral thesis in Åbo Akademi, Turku, June 2011.
Examiner of chartered public finance auditor (CPFA) examination selected by The Finnish Board for Chartered Public Finance Auditors (JHTT-board), examination part II, Auditor’s reporting, 2011.
An expert’s opinion requested by Ministry of Finance from Vaasa university concerning the report ”The reorganising of CPFA-system and monitoring the audit profession”. 1.7.2011.
Pre-examinator of a doctoral thesis in Åbo Akademi, Mars 2011.
Vice-chairperson of the Finnish Board for Chartered Public Finance Auditors (JHTT-board) 3.9.2010 - 31.12.2012.
Member of a specialist group nominated by The Ministry of Trade and Industry to prepare the legislation for audit profession 1.2.2011-31.1.2012.
Member of the Finnish Board for Chartered Public Finance Auditors (JHTT-board) 1.1.2010 - 31.12.2012.
Examiner of chartered public finance auditor (CPFA) examination selected by The Finnish Board for Chartered Public Finance Auditors (JHTT-board), examination part II, Auditor’s reporting, 2010.
An expert’s opinion requested by Ministry of Finance from Vaasa university concerning the ordinance ”Demand for the CPFA qualification". December 2009.
Specialist in Jönköping International Business School when evaluating Associate Professor competency, Jönköping, Sweden, September 2009.
Examiner of chartered public finance auditor (CPFA) examination selected by The Finnish Board for Chartered Public Finance Auditors (JHTT-board), examination part II, Auditor’s reporting, 2009.
Opponent of a doctoral thesis in the University of Tampere, Tampere, May 2009.
Head for the TEKES (National Technology Agency of Finland) project “Solvency and strategic management of the firm” 1.4.2009 – 31.3.2010.
Specialist in Åbo Akademi in evaluation of docentship, Turku, Mars 2009.
Pre-examinator of a doctoral thesis in the University of Tampere, Tampere, Mars 2009.
Head for the Academy of Finland project no. 126630 “The Role of Finnish Business Characteristics in an International Auditing and Internal Control Framework” years 2009–2012.
Member of the European Accounting Association (EAA) Scientific Committee in 2009.
Specialist in Lappeenranta university of technology in evaluation of docentship in industrial engineering & management, specially cost accounting of industrial enterprises, Lappeenranta, 2009.
Examiner of chartered public finance auditor (CPFA) examination selected by The Finnish Board for Chartered Public Finance Auditors (JHTT-board), examination part II, Auditor’s reporting, 2008.
An expert’s opinion requested by Ministry of Trade and Industry from Vaasa university concerning outline ”Reformation of auditors’ requirements for acceptance” 31.1.2008.
Specialist (referee) for a Promotion of a Academic Level at the Southern Cross University, Lismore, Australia, September 2007.
Specialist in evaluation of Academy of Finland research project, August 2007.
Opponent of a dissertation handbook in Umeå university (USBE) internal seminar 21.8.2007, Umeå.
An expert’s opinion requested by Ministry of Finance from Vaasa university concerning the report ”The final report of the CPFA-system’s development project”. 25.5.2007.
Examiner of chartered public finance auditor (CPFA) examination selected by The Finnish Board for Chartered Public Finance Auditors (JHTT-board), examination part II, Auditor’s reporting, 2007.
Pre-examinator of a licentiate thesis in the University of Tampere, Tampere, May 2006.
Opponent of a licentiate thesis in the University of Tampere, Tampere, May 2006.
Statement on the solvency of a company to law firm Advokatbyrå, bankruptcy case 22.4.2005 (together with Erkki K. Laitinen).
Pre-examinator of a doctoral dissertation in Lappeenranta university of technology, 2005.
An expert’s opinion requested by Ministry of Trade and Industry from Vaasa university concerning ”Statement on directive proposal concerning statutory auditing (KOM (2004) 177 final)”. 26.4.2004
An expert’s opinion requested by the Central Chamber of Commerce from Vaasa university concerning the report ”Developing auditors’ requirements for acceptance. Working group memo 2003”. 27.1.2004
An expert’s opinion requested by the Ministry of Trade and Industry from Vaasa university concerning the report ”The working group’s report of Finnish auditing act. Working group and committee reports of the Ministry of Trade and Industry 12/2003”. 23.1.2004
Pre-examinator of a doctoral dissertation in Åbo Akademi, Turku, December 2004.
Pre-examinator of a doctoral dissertation in the Turku School of Economics February 2004.
Specialist in the Svenska Handelshögskolan, Vaasa when selecting Professor in Accounting December 2002.
Pre-examinator of a licentiate thesis in Åbo Akademi, Turku, December 2002.
Opponent of a licentiate thesis in Åbo Akademi, Turku, December 2002.
Specialist in the University of Tampere when selecting Professor in Accounting June 2002.
Opponent of a doctoral dissertation in the University of Jyväskylä May 2002
Pre-examinator of a doctoral dissertation in the University of Jyväskylä February 2002
Head for the TEKES (National Technology Agency of Finland) project “Internal Control in Small and Middle Sized Technology Companies” 1998
Latest publications
Laitinen, T. & E.K. Laitinen (2009). Audit report in payment default prediction: A contingency approach. International Journal of Auditing. Vol 13, No 3, November 2009.
Laitinen, T. & N. Sormunen (2009). The Auditor’s Going concern Decision and Alternative Financial Ratios. Proceedings of the IASK International Conference Global management 2009. June 2009, pp. 585 – 594.
Laitinen, T & E.K. Laitinen (2009). Effect of accruals on financial, non-financial, and audit information in payment default prediction. Int. J. Accounting, Auditing and Performance Evaluation, Vol. 5, No. 4, 2009.
Text books
Laitinen Teija – Seppo Ikäheimo – Erkki K. Laitinen – Vesa Puttonen (2011). Laskentatoimi ja rahoitus. Suomen kauppatieteellisen alan yhteisvalinnan valtakunnallinen pääsykoekirja 2012. Tilaa tästä
Laitinen Teija– Juha Kinnunen – Erkki K. Laitinen – Jarmo Leppiniemi – Vesa Puttonen (2007). Avain laskentatoimeen ja rahoitukseen. Suomen kauppatieteellisen alan yhteisvalinnan valtakunnallinen pääsykoekirja vuosina 2007, 2008, 2009, 2010 ja 2011.
Laitinen Teija – Juha Kinnunen – Laitinen Erkki K. –Leppiniemi Jarmo – Puttonen Vesa (2004). Mitä on yrityksen taloushallinto? Suomen kauppatieteellisen alan yhteisvalinnan valtakunnallinen pääsykoekirja vuosina 2004, 2005 ja 2006.
Laitinen, Teija & Erkki K. Laitinen (2003). Yrityksen rahoituskriisin ennustaminen. Kauppakaari Oy. Jyväskylä 2003. 402 s.
