| Project/Area Number |
16203028
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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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 | Tohoku University |
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Principal Investigator |
TAKADA Toshifumi Tohoku University, Professor, 教授 (40125787)
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| Co-Investigator(Kenkyū-buntansha) |
SAKAGAMI Manabu Osaka City University, Graduate School of Business, Associate Professor, 大学院経営学研究科, 助教授 (50264792)
SHIRATA Yoshiko Shibaura Institute of Technology, Graduate School of Engineering Management, Professor, 大学院工学マネジメント研究科, 教授 (80289793)
HASHIMOTO Takashi Aoyamagakuin University, Accounting School, Professor, 大学院会計プロフェッション研究科, 教授 (00189490)
YAEKURA Takashi Hosei University, Faculty of Business Administration, Professor, 経営学部, 教授 (90308560)
OIKAWA Takuya Aomori Public College, Faculty of Business and Economics, Associate Professor, 経営経済学部, 助教授 (00341743)
寺野 隆雄 東京工業大学, 大学院総合理工学研究科, 教授 (20227523)
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| Project Period (FY) |
2004 – 2006
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| Project Status |
Completed (Fiscal Year 2006)
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| Budget Amount *help |
¥33,800,000 (Direct Cost: ¥26,000,000、Indirect Cost: ¥7,800,000)
Fiscal Year 2006: ¥9,230,000 (Direct Cost: ¥7,100,000、Indirect Cost: ¥2,130,000)
Fiscal Year 2005: ¥9,490,000 (Direct Cost: ¥7,300,000、Indirect Cost: ¥2,190,000)
Fiscal Year 2004: ¥15,080,000 (Direct Cost: ¥11,600,000、Indirect Cost: ¥3,480,000)
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| Keywords | Audit of the Going Concern / Linear Discriminant Function / Altrnan Model / Probit Model / Proportional Hazard Model / Artificial Intelligence Model / Option Model / アルトマン・モデル / プロビット・モデル / 比例ハザード・モデル / オプション・モデル / ハザード・モデル |
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| Research Abstract |
In Japan, auditors have mentioned in their audit report the financially distressed condition if the client's company loses its ability as a going concern. It is said that the default company generally has been in a financially distressed condition before bankrupt and that the auditor is required to investigate such condition and management plan to resolve the financially distressed condition. This type of investigation is generally called Going Concern Audit or Financially Distressed Company Audit. Japanese Audit Standard has adopted an indirect reporting system of Going Concern Audit but the auditors must evaluate the ability of the client company as a going concern. Our research is oriented to the evaluation process of the auditors.
The objectives of our research are following.
1.We reported the state of audit of the ability of the client company as a going concern in Japan.
2.We made an scrutiny check on a linear disriminat model. Altman Model is very famous and we checked some other models
3.We proposed two new models, one is a proportional Hazard Model and the other is Artificial Intelligence Model
We have made presentations at the annual meeting both domestic association and foreign association, Japan Accounting Association, American Accounting Association, and Asia Pacific Conference on International Accounting Issues. We are planning to publish our research in the near future
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