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Relevancy of consolidated accounts, its audit and disclosure with the double audit system in Japan

Research Project

Project/Area Number 13620050
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Civil law
Research InstitutionKYUSHU UNIVERSITY (2003-2004)
Kanazawa University (2001-2002)

Principal Investigator

NISHIYAMA Yoshiki  Kyushu University, Faculty of Law, Professor, 大学院・法学研究院, 教授 (70109635)

Project Period (FY) 2001 – 2004
Project Status Completed (Fiscal Year 2004)
Budget Amount *help
¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 2004: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2003: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2002: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2001: ¥900,000 (Direct Cost: ¥900,000)
Keywordsconsolidated accounts / professional auditor / corporate auditor / disclosure / 情報開示 / 監査
Research Abstract

This study was carried out from 2001 to 2004. From a viewpoint of relevance of cosolidated accounts and its audit and disclosure, I planned a comparison study of Japan and Britain method on the consolidated accounts which have got ready in internal control system in cosolidated companies. However, legislation work in Japan progressed in accidentalness early, and commercial law revision was concluded immediately in 2001, and large companies on the Commercial Exception Act should adopt the consolidated accounts system compulsorily since 2002. Therefore it was necessory the analysis because a lot of suggestion and example produced it from business side. In addition, the commercial law was revised once again in 2002, and a rule about election qualification of outside corporate auditor was got ready. Moreover, legislation work for modernization of company law which was moved since 2001 and became a prospect legislate in the current year. With this, the problem that I should have examined additionally appeared one after another on this study theme. In this study, there was not enough time to study about the history of systems and laws of foreign countries in this sense. Rather I could try for restructuring a theory of basic problem on relevace of consolidated accounts, audit, and disclosure under the revision commercial law in order to deal with a social change simultaneously as they develop. Therefore I took notice of the influence to consolidated accounts system. I got an opportunity to re-examine about a frame of company accounts regulation whole. By a conferred study fund, it is enough materials for a study of consolidated accounts system, so that I will announce a new study result in the near future.

Report

(5 results)
  • 2004 Annual Research Report   Final Research Report Summary
  • 2003 Annual Research Report
  • 2002 Annual Research Report
  • 2001 Annual Research Report
  • Research Products

    (52 results)

All 2005 2004 2003 2002 Other

All Journal Article (22 results) Book (13 results) Publications (17 results)

  • [Journal Article] 会社法制の現代化-その目的と背景2005

    • Author(s)
      西山芳喜
    • Journal Title

      NEWSふくおか 572

      Pages: 8-13

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Modernization of the Company Law : Its Purpose and Background2005

    • Author(s)
      Yoshiki Nishiyama
    • Journal Title

      New Fukuoka No.572

      Pages: 8-13

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 会社法制の現代化の課題2004

    • Author(s)
      西山芳喜
    • Journal Title

      月刊監査役 489

      Pages: 28-40

    • NAID

      40006311418

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Modernization of The Company Law2004

    • Author(s)
      Yoshiki Nishiyama
    • Journal Title

      Gekkan-kansayaku No.489

      Pages: 28-40

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 監査役の気組みを問う2004

    • Author(s)
      西山芳喜
    • Journal Title

      月刊監査役 488号

      Pages: 56-57

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 会社法制の現代化の課題2004

    • Author(s)
      西山芳喜
    • Journal Title

      月刊監査役 489号

      Pages: 28-40

    • NAID

      40006311418

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 隠れた手形保証と原因債務についての保証2004

    • Author(s)
      西山芳喜
    • Journal Title

      別冊ジュリスト・手形小切手判例百選(第6版) 173号

      Pages: 132-133

    • Related Report
      2004 Annual Research Report
  • [Journal Article] <特集-学界回顧> 商法2004

    • Author(s)
      西山芳喜ほか
    • Journal Title

      法律時報 76巻13号

      Pages: 132-143

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 株主代表訴訟における監査役の役割-会社による被告取締役側への補助参加問題を中心として-2003

    • Author(s)
      西山芳喜
    • Journal Title

      21世紀の企業法制-酒巻俊雄先生古稀記念- [商事法務]

      Pages: 557-570

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 会計帳簿閲覧請求権の行使2003

    • Author(s)
      西山芳喜
    • Journal Title

      現代ビジネス判例-企業行動の新たなる指針-(高田桂一先生古稀記念) [法律文化社]

      Pages: 189-197

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 補欠社外監査役の予備的な選任をめぐる諸課題2003

    • Author(s)
      西山芳喜
    • Journal Title

      旬刊経理情報 1020

      Pages: 58-61

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 監査役制度の意義-妥当性監査・違法性監査の誤解を解く-2003

    • Author(s)
      西山芳喜
    • Journal Title

      月刊監査役 480

      Pages: 5-13

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The Role of Corporate Auditor in the Represetative Suit2003

    • Author(s)
      Yoshiki Nishiyama
    • Journal Title

      TREATISE ON CORPORATE REGULATIONS(publ.by Shoujihoumu)

      Pages: 557-570

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Shareholder's Right to Inspect to the Accounting Records2003

    • Author(s)
      Yoshiki Nishiyama
    • Journal Title

      MODERN BUSINESS CASES(publ.by Houritsubunkasha)

      Pages: 189-197

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Preliminary Election of the Out-side Director2003

    • Author(s)
      Yoshiki Nishiyama
    • Journal Title

      Junkan-keirijouhou No.1020

      Pages: 58-61

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Significance of the Corporate Auditor2003

    • Author(s)
      Yoshiki Nishiyama
    • Journal Title

      Gekkan-kansayaku No.480

      Pages: 5-13

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 商法会計の新展開2002

    • Author(s)
      西山芳喜
    • Journal Title

      ジュリスト 1229

      Pages: 42-48

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 会社の計算関係の改正2002

    • Author(s)
      西山芳喜
    • Journal Title

      法律時報 74巻10号

      Pages: 52-58

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 財務情報の透明度は高まるのか2002

    • Author(s)
      西山芳喜
    • Journal Title

      法学セミナー 575

      Pages: 33-35

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] New Development of the Accounting Regulation in the Commercial Law2002

    • Author(s)
      Yoshiki Nishiyama
    • Journal Title

      Jurisuto No.1229

      Pages: 42-48

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Amendments of the Company Accounting Provisions2002

    • Author(s)
      Yoshiki Nishiyama
    • Journal Title

      Houritsu-jihou Vol.74 No.10

      Pages: 52-58

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Is Transparency of the Financial Statements Up?2002

    • Author(s)
      Yoshiki Nishiyama
    • Journal Title

      Hougaku-seminar No.575

      Pages: 33-35

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] 新版基本問題セミナー2 商法総則・商行為法2005

    • Author(s)
      酒巻俊雄, 西山芳喜 他
    • Total Pages
      358
    • Publisher
      成文堂
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] 新版基本問題セミナー1 会社法2005

    • Author(s)
      酒巻俊雄, 西山芳喜 他
    • Total Pages
      503
    • Publisher
      成文堂
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] SEMINAR BOOK OF THE COMMERCIAL LAW2005

    • Author(s)
      T.Sakamaki, Y.Nishiyama et al.
    • Total Pages
      358
    • Publisher
      Seibundou
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] 要説会社法2004

    • Author(s)
      蓮井良憲, 西山芳喜 他
    • Total Pages
      268
    • Publisher
      法律文化社
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] 入門講義会社法2004

    • Author(s)
      蓮井良憲, 西山芳喜 他
    • Total Pages
      292
    • Publisher
      法律文化社
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] TEXTBOOK OF THE COMPANY LAW2004

    • Author(s)
      Y.Hasui, Y.Nishiyama ed.
    • Total Pages
      268
    • Publisher
      Houritsubunkasha
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] TEXTBOOK OF THE COMPANY LAW : INTRODUCTION2004

    • Author(s)
      Y.Hasui, Y.Nishiyama ed.
    • Total Pages
      292
    • Publisher
      Houritsubunkasha
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] 要説会社法(蓮井良憲, 西山芳喜編)2004

    • Author(s)
      西山芳喜ほか
    • Total Pages
      268
    • Publisher
      法律文化社
    • Related Report
      2004 Annual Research Report
  • [Book] 入門講義会社法(蓮井良憲, 西山芳喜編)2004

    • Author(s)
      西山芳喜ほか
    • Total Pages
      292
    • Publisher
      法律文化社
    • Related Report
      2004 Annual Research Report
  • [Book] 商法総則・商行為法(第3版) [新商法講義1〕2003

    • Author(s)
      蓮井良憲, 西山芳喜 他
    • Total Pages
      338
    • Publisher
      法律文化社
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] 会社法(第2版)2003

    • Author(s)
      小島康裕, 西山芳喜 他
    • Total Pages
      385
    • Publisher
      成文堂
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] TEXTBOOK OF THE COMMERCIAL LAW, 3^<RD> ed.2003

    • Author(s)
      Y.Hasui, Y.Nishiyama ed.
    • Total Pages
      338
    • Publisher
      Houritsubunkasha
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] TEXTBOOK OF THE COMPANY LAW, 2^<ND> ed.2003

    • Author(s)
      Y.Kozima, Y.Nishiyama et al.
    • Total Pages
      385
    • Publisher
      Seibundou
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Publications] 西山芳喜: "補欠社外監査役の予備的な選任をめぐる諸課題"旬刊経理情報(中央経済社). 1020号. 58-61 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 西山芳喜: "監査役制度の意義-妥当性監査・違法性監査の誤解を解く-"月刊監査役(社団法人日本監査役協会). 480号. 5-13 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 高松基助, 西山芳喜他: "《特集-学界回顧》商法"法律時報(日本評論社). 75巻13号. 119-131 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 蓮井良憲, 森淳二朗, 西山芳喜他: "商法総則・商行為法(第3版)〔新商法講義1〕"法律文化社. 334 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 蓮井良憲, 西山芳喜他: "商法総則・商行為法要説(第3版)"法律文化社. 307 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 蓮井良憲, 西山芳喜他: "企業経営と法律-経営法学入門〔第四版〕"有信堂. 313 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 小島康裕, 西山芳喜他: "会社法(第二版)"成文堂. 385 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 西山芳喜: "商法会計の新展開"ジュリスト. 1229号. 42-48 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 西山芳喜: "会社の計算関係の改正"法律時報. 74巻10号. 52-58 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 西山芳喜: "財務諸表の透明度は高まるのか"法学セミナー. 575号. 33-35 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 西山芳喜: "商業帳簿の証拠力"別冊ジュリスト・商法(総則・商業為)判例百選(第4版). 58-59 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 西山芳喜: "監査証明省令に基づく監査調書と文書提出命令"ジュリスト. 1224号. 103-104 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 西山芳喜: "株主代表訴訟における監査役の役割"『21世紀の企業法制-酒巻俊雄先生古稀記念』(商事法務). 557-570 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 西山芳喜他: "社会法(第三版)"成文堂. 350 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 西山芳喜: "The Corporate Audit Systems in Japan"金沢法学. 44巻1号. 1-34 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 西山芳喜: "市場本位の取締役と会社本位の監査役-監査役制度の本質を考える"旬刊経理情報. 2002年3月20日号. 1-2 (2002)

    • Related Report
      2001 Annual Research Report
  • [Publications] 西山芳喜ほか: "会社法(改訂版)"成文堂(予定). 350 (2002)

    • Related Report
      2001 Annual Research Report

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Published: 2001-04-01   Modified: 2016-04-21  

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