| Project/Area Number |
11630147
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | NAGOYA UNIVERSITY, GRADUATE SCHOOL OF ECONOMICS |
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Principal Investigator |
TOMOSUGI Yoshimasa NAGOYA UNIVERSITY, ECONOMICS, PROFESSOR, 大学院・経済学研究科, 教授 (60085074)
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| Co-Investigator(Kenkyū-buntansha) |
MATUMOTO Akinao KWANSAI UNIVERSITY, ASSOCIATE PROFESSOR, 商学部, 助教授 (30219521)
YURINO Masahiro DOUSHISHA UNIVERSITY, PROFESSOR, 商学部, 教授 (20104606)
ITOU Tatumine NAGOYA UNIVERSITY, PROFESSOR, 商学部, 教授 (40203145)
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| Project Period (FY) |
1999 – 2001
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| Project Status |
Completed (Fiscal Year 2001)
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| Budget Amount *help |
¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2001: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2000: ¥600,000 (Direct Cost: ¥600,000)
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| Keywords | accounting bigbang / econonic substance / legal responsibility / audit responsibility / professional due care / care obligation / assurance operation / review / 自己責任の原則 / 透明なルールの確保 / 適切な情報開示 / 保証水準の多様性 / 公認会計士の責任 |
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| Research Abstract |
Accounting Bigbang starting after Finance Bigbang in global society brings about the expantion of CPA's works. CPA operates the services of audit, review, agreed-upon procedures, consulting, tax and so on. The responsibility of CPA is related with maintenance of independence, performance of professional due care, strict observation of ethical rule. In fact Employee frauds are almost checked by internal control, but management frauds are not checked. The lawsuits of the responsibility of CPA is occurring. CPA has an obligation to social resposibility and self-reliance. In case of Enron company, CPA must consider lacks of audit procedures and the responsibility of audit There is the necessity of the support moving from rulse-based to principles-based accounting and auditing.
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