| Project/Area Number |
16H03654
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Management
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
Karube Masaru 一橋大学, 大学院経営管理研究科, 教授 (90307372)
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| Co-Investigator(Kenkyū-buntansha) |
福川 裕徳 一橋大学, 大学院経営管理研究科, 教授 (80315217)
内田 大輔 九州大学, 経済学研究院, 准教授 (10754806)
鳥羽 至英 早稲田大学, 総合研究機構, その他(招聘研究員) (90106089)
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| Project Period (FY) |
2016-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥8,060,000 (Direct Cost: ¥6,200,000、Indirect Cost: ¥1,860,000)
Fiscal Year 2018: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2017: ¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2016: ¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
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| Keywords | 監査 / 合併 / 国際化 / 品質 / 組織的処遇 / 監査法人 / 組織化 / 制度化 / 協働 / 能力 / 専門組織 / 専門職組織 / サービス / 品質管理 / 企業統治 |
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| Outline of Final Research Achievements |
Firstly, we identify three different logics to explain the series of consolidations in the Japanese audit industry: (1) to secure auditor independence; (2) to meet the growing complexity of clients’ businesses; (3) to utilize the scale of business as a sign of social proof of competence. Secondly, different from unidirectional domination by Anglo Saxon-based large accounting firms over Japanese accounting firms, we find that Japanese accounting firms pursued their own internationalization strategies even under strong pressure from foreign competitors. Lastly, we find that audit firms tend to assign fewer clients to those accountants who initially audited financial statements that are restated later. Further, we also find that such relationships differ between Big Four and non-Big Four audit firms, and also differ between accountants who have high relative organizational standing and those who have low relative organizational standing within their organization.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究は、専門職組織が個人サービスから大規模法人へと成長する過程を、歴史的視点から詳細に明らかにしたという点で、その学術的意義は小さくない。また、監査法人の監査サービスの品質について、大手法人と中小法人とでは差が存在していること、大手法人でさえも個人間で差があることは、重要な発見事実である。監査の失敗、それに相当する事案を事前に防止するという観点からも、本研究の社会的意義が認められる。
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