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Empirical Research on Cost-Effective Analysis of Financial Statements Audit in several Countries

Research Project

Project/Area Number 14330044
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKonan University

Principal Investigator

KATO Yasuhiko  Konan Univ., School of Business, Professor, 経営学部, 教授 (00068115)

Co-Investigator(Kenkyū-buntansha) HAYASHI Takatoshi  Kansei gakuin Univ., School of Commerce, Associate Professor, 商学部, 助教授 (50268512)
NAITO Fumio  Kobe Univ., Graduate School of Business, Professor, 大学院・経営学研究科, 教授 (80188862)
IYODA Takatoshi  Konan Univ., School of Business, Professor, 経営学部, 教授 (60184834)
Project Period (FY) 2002 – 2003
Project Status Completed (Fiscal Year 2003)
Budget Amount *help
¥8,700,000 (Direct Cost: ¥8,700,000)
Fiscal Year 2003: ¥3,700,000 (Direct Cost: ¥3,700,000)
Fiscal Year 2002: ¥5,000,000 (Direct Cost: ¥5,000,000)
KeywordsFinancial Statements Audit / Cost of Audit / Performance of Audit / Audit based on the Securities Exchange Act
Research Abstract

The objectives of this research are to reveal the general extent of the economic impact of audits in Japan, which is to say, the impact thereof in macroeconomic terms, and to ascertain whether this impact falls within a reasonable range of values when compared to values elsewhere around the world by analyzing the costs and performance associated with auditing, which is a component of the infrastructure of the Japanese financial system. The analysis focused on the following types of audits : the audits of financial statements based on the Securities Exchange Act, the audits carried out by auditors pursuant to the Commercial Code, the accounting audits of large companies carried out by accounting auditors pursuant to special provisions under the Commercial Code, and the internal audits carried out by internal auditors, as well as all audits in the applicable foreign countries that correspond thereto.
Our survey investigation targeting listed companies and accounting firms in the five Euro … More pean and North American countries was unable to obtain the requisite number of responses needed to ensure meaningful statistical verification. In fact, many of the response forms returned from Germany and France contained notes explaining the difficulties involved in disclosing information due to obligations of confidentiality, which revealed a very prudent attitude with respect to surveys. In addition, some of the companies and accounting firms subject to the investigation may have been more sensitive to the questions than necessary, a situation that may have arisen due to the extremely detailed nature of our drafted questions.
It goes without saying that to conduct a meaningful comparison of systems in a large number of countries is a difficult task. A review of research methodology will be necessary and should focus on the following examples of steps that may need to be reexamined : bilateral comparisons that look at Japan and countries in which we achieved a relatively high rate of return ; analyses of the results obtained while keeping in mind socioeconomic and cultural differences; and the act of deriving useful implications related to the analyses of costs and performance as pertains to statutory auditing. Less

Report

(3 results)
  • 2003 Annual Research Report   Final Research Report Summary
  • 2002 Annual Research Report
  • Research Products

    (10 results)

All Other

All Publications (10 results)

  • [Publications] 加藤恭彦, 伊豫田隆俊他: "監査のコスト・パフォーマンス分析に向けた欧米5カ国アンケート調査の結果報告"週刊 経営財務(税務研究会). 2606. 27-41 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 加藤恭彦: "ドイツにおけるコーポレート・ガバナンス法制と監査制度の改革"月刊監査研究. 352. 1-8 (2004)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 加藤恭彦編著: "監査のコスト・パフォーマンス-日米欧国際比較-"同文舘出版株式会社. 277 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Kato, Yasuhiko et al.: "Reporting on the Results of a Survey Investigation Targeting Five European and North American Countries Conducted to Contribute Towards Our Analytical Understanding of Costs and Performance as Pertains to Audits"Shukan-Keiei-Zaimu(in Japanese). No.2606. 27-41 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Kato, Yasuhiko et al.: "Cost and Performance of An Audit(in Japanese)"Dobunkan-Shuppan. 277 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 加藤恭彦, 伊豫田隆俊他: "監査コスト・パフォーマンス分析に向けた欧米5カ国アンケート調査の結果報告"週刊 経営財務(税務研究会). 2606. 27-41 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 加藤恭彦: "ドイツにおけるコーポレート・ガバナンス法制と監査制度の改革"月刊監査研究. 352. 1-8 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 加藤恭彦編著: "監査コスト・パフォーマンス-日米欧国際比較-"同文舘出版株式会社. 277 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 加藤恭彦, 伊豫田隆俊他: "監査のコスト・パフォーマンス分析に向けた欧米5カ国アンケート調査の結果報告"週刊 経営財務(税務研究会). 2606. 27-41 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 加藤恭彦, 伊豫田隆俊他: "財務諸表監査のコスト・パフォーマンス分析に関する実証的国際比較研究 研究成果発表報告書"303 (2002)

    • Related Report
      2002 Annual Research Report

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Published: 2002-04-01   Modified: 2016-04-21  

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