| Project/Area Number |
16330086
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (B)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Konan University (2006)
Kobe University (2004-2005) |
|---|
Principal Investigator |
NAITO Fumio Konan University, School of Business Administration, Professor, 経営学部, 教授 (80188862)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
IYODA Takatoshi Konan University, Graduate School of Business, Professor, 大学院ビジネス研究科, 教授 (60184834)
YAMAZAKI Hidehiko Senshu University, Faculty of Business Administration, Professor, 経営学部, 教授 (10182487)
NAGAMI Takashi Keiogijyuku University, School of Commerce, Asso.Professor, 商学部, 助教授 (60275774)
MATSUMOTO Yoshinao Kansai University, Graduate School of Accountancy, Professor, 大学院会計研究科, 教授 (30219521)
HAYASHI Takatoshi Kanseigakuin University, School of Commerce, Professor, 商学部, 教授 (50268512)
宮本 京子 上智大学, 経済学部, 専任講師 (50407334)
|
|---|
| Project Period (FY) |
2004 – 2006
|
| Project Status |
Completed (Fiscal Year 2006)
|
| Budget Amount *help |
¥14,300,000 (Direct Cost: ¥14,300,000)
Fiscal Year 2006: ¥5,900,000 (Direct Cost: ¥5,900,000)
Fiscal Year 2005: ¥5,800,000 (Direct Cost: ¥5,800,000)
Fiscal Year 2004: ¥2,600,000 (Direct Cost: ¥2,600,000)
|
|---|
| Keywords | risk information of a company / assurance engagements / disclosure of going-concern problems / reasonable assurance engagement / limited assurance engagement / CSR information / USA, UK, Canada / Germany, France / OFR開示 / 追記情報 / 持続可能性報告書 |
|---|
| Research Abstract |
The following four research purposes were set up in this research.
(1)Construction of framework for disclosure and audit or assurance engagements of information about corporate business risks
(2)Investigation of the actual condition of the disclosure about the corporate business risks by international comparison. And inductive extraction of the contents of corporate business risks information from a questionnaire survey to IR divisions of listed companies in six countries (USA, UK, Canada, Germany, France and Japan) and typifying of them
(3)Solving the judgment criteria or contents for audit or assurance engagements of corporate business risks information, which could be respond to characteristic of the information, from an interview survey to CPA in these countries.
(4)Presenting of the theoretic and empirical model about the disclosure and audit or assurance engagements of corporate business risks information. And preparing of research performance report and translating it into English
We researched the above four tasks and reached to the following results in the research terms 2006-2008.
(i)We constructed of framework for disclosure and audit or assurance engagements of information about corporate business risks from theoretical aspect.
(ii)We made the actual condition of the disclosure about the corporate business risks by international comparison clear.
(iii)We extracted the judgment criteria or contents for audit or assurance engagements of corporate business risks information, which could be respond to characteristic of the information, from an interview survey to CPA in six countries.
|
