| Budget Amount *help |
¥6,370,000 (Direct Cost: ¥4,900,000、Indirect Cost: ¥1,470,000)
Fiscal Year 2020: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2019: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2018: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2017: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
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| Outline of Final Research Achievements |
In this research project, I conducted an empirical analyses regarding the audit team composition in the Japanese setting. The principal findings of this project are as follows. (1) audit quality decreases as the workload of the audit partner increases, but the effect is moderated by efficient resource allocation in the audit firm; (2) the size of the audit partners is determined by partner, audit firm, and client firm factors, suggesting that quality control in the audit firms is functioning properly; (3) the size of the audit team staffs is endogenously determined by client firm factors with others, and when the size of any audit team is larger than the expected level, it has a positive impact on audit quality.
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