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An experimental study of conservatism and enforcement in the process of preparation of financial accounting information

Research Project

Project/Area Number 16K13403
Research Category

Grant-in-Aid for Challenging Exploratory Research

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionDoshisha University

Principal Investigator

Taguchi satoshi  同志社大学, 商学部, 教授 (70338234)

Co-Investigator(Kenkyū-buntansha) 藤山 敬史  神戸大学, 経済経営研究所, 講師 (00756463)
三輪 一統  神戸大学, 経済経営研究所, 講師 (00748296)
Project Period (FY) 2016-04-01 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords財務会計 / 減損 / 保守主義 / KAM / 会計学 / エンフォースメント / 減損損失 / 透明性
Outline of Final Research Achievements

Impairment accounting among the accounting conservatism attracts a great deal of attention because of its relationship with the international accounting standards. This study experimentally investigates how accounting transparency affects the decision-making of chief executive officers (CEOs) regarding impairment loss recognition, with a focus on management compensation plans and the disclosure of conflicts of opinion with auditors. We find that CEOs are more likely to avoid recording impairment losses under conditions that include a performance-based compensation plan than under conditions without such a plan. Further, the disclosure of conflicts of opinion with auditors attenuates management’s incentive to avoid impairment recognition. In this regard, CEOs with a higher fear of negative evaluation are more inclined to recognize impairment losses.

Academic Significance and Societal Importance of the Research Achievements

本研究の学術的意義は、実験研究に基づき、エビデンスを検証する点である。保守主義に関しては、アーカイバル分析がこれまでに数多くおこなわれてきているが、公表済データを前提とするアーカイバル分析の特性上、外部に未公表であるデータを必要とするような問題あるいは企業内部にかかわる問題を考察することは実質的に不可能である。この点に関して、実験的手法を用いれば、そのような限界を克服し、研究者が検証したい状況を実験室内に仮想的に作り出し、そこでの実験参加者の行動からデータを収集・分析を行うことが可能となる。本研究は、実験の事前検証性という強みを活かしエビデンスに基づく望ましい会計・監査制度のあり方を提言する。

Report

(4 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • Research Products

    (14 results)

All 2019 2018 2017 2016

All Journal Article (8 results) (of which Peer Reviewed: 1 results,  Acknowledgement Compliant: 2 results) Presentation (6 results) (of which Int'l Joint Research: 2 results,  Invited: 3 results)

  • [Journal Article] AI時代の会計の質の変容と「フューチャー・ハザード」2019

    • Author(s)
      田口聡志
    • Journal Title

      企業会計

      Volume: 71(1) Pages: 89-96

    • Related Report
      2018 Annual Research Report
  • [Journal Article] AI時代の監査報酬を考える-A preliminary report-2018

    • Author(s)
      田口聡志
    • Journal Title

      日本監査研究学会課題別研究部会編『テクノロジーの進化と監査(平成 30 年度中間報告)』

      Volume: 第12章 Pages: 120-145

    • Related Report
      2018 Annual Research Report
  • [Journal Article] Intentions behind disclosure to promote trust under short-termism: An experimental study.2018

    • Author(s)
      TAGUCHI and KAMIJO
    • Journal Title

      Kochi University of Technology SDES (Social Design Engineering Series)

      Volume: 2018-8 Pages: 1-48

    • Related Report
      2018 Annual Research Report
  • [Journal Article] An experimental study of the effect of accounting transparency on impairment loss recognition2018

    • Author(s)
      FUJIYAMA, MIWA, TAGUCHI
    • Journal Title

      Proceedings of 13th IAAER(International Association for Accounting Educators and Researchers) World Congress of Accounting Educators and Researchers

      Volume: 13 Pages: 1-40

    • Related Report
      2018 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 人間とAIとが共存する未来社会のデザイン:実験社会科学、トランス・サイエンス、フューチャー・デザインの融合へ向けて2018

    • Author(s)
      田口聡志
    • Journal Title

      同志社商学

      Volume: 69巻6号 Pages: 177-202

    • Related Report
      2017 Research-status Report
  • [Journal Article] IFRSのグローカルジレンマ:IASBの意思決定と基準導入の質2017

    • Author(s)
      田口聡志
    • Journal Title

      企業会計

      Volume: 69巻8号 Pages: 41-48

    • Related Report
      2017 Research-status Report
  • [Journal Article] Toward the policy evaluation for the Japan’s Corporate Governance Code: A future outlook2016

    • Author(s)
      Taguchi. S.
    • Journal Title

      同志社商学

      Volume: 68(1-2) Pages: 29-36

    • NAID

      120005890351

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] ルールのタイプとそのパフォーマンス:会計規制のあり方に関する実験研究の現状と展望2016

    • Author(s)
      田口聡志
    • Journal Title

      同志社商学

      Volume: 68(3) Pages: 33-51

    • NAID

      120005947347

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] An experimental study of the effect of accounting transparency on impairment loss recognition.2018

    • Author(s)
      FUJIYAMA, MIWA, TAGUCHI
    • Organizer
      13th IAAER(International Association for Accounting Educators and Researchers) World Congress of Accounting Educators and Researchers
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Intentions behind disclosure to promote trust under short-termism: An experimental study2018

    • Author(s)
      田口聡志
    • Organizer
      第22回実験社会科学カンファレンス
    • Related Report
      2018 Annual Research Report
    • Invited
  • [Presentation] An experimental study of the effect of accounting transparency on impairment loss recognition.2017

    • Author(s)
      K. FUJIYAMA., K. MIWA., and S. TAGUCHI
    • Organizer
      The 18th Annual Conference of the Asian Academic Accounting Association, Bali, Indonesia.
    • Related Report
      2017 Research-status Report
    • Int'l Joint Research
  • [Presentation] 会計のグローカル問題と実験制度会計論2016

    • Author(s)
      田口聡志
    • Organizer
      日本会計研究学会第75回全国大会
    • Place of Presentation
      静岡コンベンションアーツセンター(グランシップ)、静岡県
    • Year and Date
      2016-09-12
    • Related Report
      2016 Research-status Report
    • Invited
  • [Presentation] 減損会計と透明性: 経営者と監査人における意見対立の開示効果の実験研究2016

    • Author(s)
      三輪一統・田口聡志・藤山敬史
    • Organizer
      日本会計研究学会第75回全国大会
    • Place of Presentation
      静岡コンベンションアーツセンター(グランシップ)、静岡県
    • Year and Date
      2016-09-12
    • Related Report
      2016 Research-status Report
  • [Presentation] 会計不正とガバナンス:経済実験によるアプローチ2016

    • Author(s)
      田口聡志
    • Organizer
      日本監査研究学会西日本部会
    • Place of Presentation
      追手門学院大学、大阪府
    • Related Report
      2016 Research-status Report
    • Invited

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Published: 2016-04-21   Modified: 2020-03-30  

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