Empirical Analysis of the Effects of Audit Partner Quality on Earnings Management
| Project/Area Number |
18K01933
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Shiga University |
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Principal Investigator |
Kasai Naoki 滋賀大学, 経済学系, 准教授 (80584143)
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| Project Period (FY) |
2018-04-01 – 2023-03-31
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| Project Status |
Completed (Fiscal Year 2022)
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| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2020: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2019: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2018: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 監査品質 / 監査担当パートナー / 監査チームの構成 / 監査人の業種専門性 / 監査市場 / 監査の品質 / 監査報酬 / 監査チーム / 会計不正事例 / 会計不正 / 監査人の業種特化 / 監査人の作業負担 / コーポレート・ガバナンス / 利益調整 |
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| Outline of Final Research Achievements |
This study examined the impact of audit partner characteristics on audit quality. The main findings are as follows: (1) the validity of the indicator is problematic with regard to industry specialization at the audit firm level, which is measured by market share in each industry; (2) audit quality tends to decline due to oligopoly by large audit firms; (3) when the audit partner's industry specialization, which is measured by the number of years of audit experience in each industry, is high, the audit quality tends to be high; (4) audit quality tends to be higher when the partner in charge of the audit is female; and (5), audit quality tends to be higher when the size of the audit team as well as the experience and expertise of the staff are high.
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| Academic Significance and Societal Importance of the Research Achievements |
財務諸表監査制度においては，監査業務を提供する個々の公認会計士または監査事務所に対して一定水準以上の業務品質が担保されるよう制度設計がなされている。しかし，実際には監査人個人，監査チーム，監査事務所各々のレベルにおいて提供される監査品質に違いが存在する。本研究は，国際的にも研究成果の蓄積が進んでいない監査担当パートナーおよび監査チームレベルにおける監査品質の違いについて明らかにしており，監査品質の向上を企図した国際的な監査規制議論にも資する証拠を提示している。
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Report
(6 results)
Research Products
(18 results)
