Social Expectation of CPA Audit and Its Empirical Study

Research Project

Project/Area Number	08453022
Research Category	Grant-in-Aid for Scientific Research (B)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	MEIJO UNIVERSITY (1997) Osaka Gakuin University (1996)
Principal Investigator	MORITA Yoshihisa FACULTY OF COMMERCE,MEIJO UNIVERSITY,PROFESSOR, 商学部, 教授 (20088727)
Co-Investigator(Kenkyū-buntansha)	YURINO Masahiro DOSHISYA UNIVERSITY,FACULTY OF COMMERCE,ASSOCIATE PROFESSOR, 商学部, 助教授 (20104606)
Project Period (FY)	1996 – 1997
Project Status	Completed (Fiscal Year 1997)
Budget Amount *help	¥5,100,000 (Direct Cost: ¥5,100,000) Fiscal Year 1997: ¥4,000,000 (Direct Cost: ¥4,000,000) Fiscal Year 1996: ¥1,100,000 (Direct Cost: ¥1,100,000)
Keywords	CPA / SOCIAL EXPECTATION / GAPS / CPA AUDIT / 監査基準
Research Abstract	Entering the Heisei era, newspapers report disgraceful affairs of Japanease companies ; illegal grants to soukaiya, frauds of stupfying amount committed by a single employee, deliberate preparation of finanicial statements. The listed companies are required to be audited by CPA.This system has the history of a little less than 50 years already. And, newspapers criticized CPAs do not perform appropriate auditing. Furthur, some recent bankruptcies have caused the public call auditors roles intoquestion. This study is to find out as follows ; ・How well the Japaneasepublic are aware of CAPs existance ・How much the Japaneasepublic know about newspaper criticism of CPA audit ・Social expectation for cpa audit and the contents ・Some problems that should be solved with cpa audit