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Empirical research on the relationship between control self assessment and the quality of monitoring and financial reporting

Research Project

Project/Area Number 18K01937
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 07100:Accounting-related
Research InstitutionKochi University of Technology

Principal Investigator

Uemura Hiroshi  高知工科大学, 経済・マネジメント学群, 准教授 (10710189)

Project Period (FY) 2018-04-01 – 2022-03-31
Project Status Completed (Fiscal Year 2021)
Budget Amount *help
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2020: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2019: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords内部監査 / 統制自己評価 / 監査報酬 / 財務報告の質 / コーポレート・ガバナンス / コーポレートガバナンス / 内部統制
Outline of Final Research Achievements

The purpose of this study is to clarify the actual situation of internal audit activities in Japanese listed companies. Moreover, this study examines the effect of internal audit functions and control self assessment system (CSA) on external audit efficiency and financial reporting quality.
The result indicates that internal audit functions ( size and expertise of internal audit staffs) correlates positively with audit fees. On the other hand, the objective of introducing CSA correlate negatively with audit fees. Moreover, the result demonstrates that firms which have the double reporting line (top management and another governance function) of CSA are more likely to moderate their audit fees.

Academic Significance and Societal Importance of the Research Achievements

本研究の結果に基づけば、統制自己評価(CSA)を「会計監査人と共有する情報」として認識している企業、及びCSAの結果について、報告先が複数(社長に加え、他のガバナンス機関への報告ライン)有している企業は、外部監査のための監査報酬額を低減する可能性がある。このことは、日本企業を対象とした内部監査研究において新たに発見された研究成果である。従って、CSAの導入は、導入そのものではなく、CSAシステム設計の内容(目標をどのように設定し、結果をその範囲で共有し利用するか)によって「外部監査の効率性」に寄与する可能性がある。

Report

(5 results)
  • 2021 Annual Research Report   Final Research Report ( PDF )
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (5 results)

All 2021 2020 2019 2018

All Journal Article (3 results) (of which Peer Reviewed: 2 results,  Open Access: 1 results) Presentation (2 results) (of which Int'l Joint Research: 2 results)

  • [Journal Article] 上場企業における内部監査の実態調査 内部監査機能と外部監査との関係2021

    • Author(s)
      上村 浩
    • Journal Title

      月刊 監査研究

      Volume: 47 Pages: 47-55

    • Related Report
      2021 Annual Research Report
  • [Journal Article] Does Control Self-Assessment Influence Financial Reporting Quality?2020

    • Author(s)
      Uemura, Hiroshi
    • Journal Title

      International Journal of Management and Humanities

      Volume: 5 Issue: 4 Pages: 70-76

    • DOI

      10.35940/ijmh.d1199.125420

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] The Effects of Borad Composition and Ownership Structure on Earnings Quality2019

    • Author(s)
      Hiroshi Uemura
    • Journal Title

      Communications on Stchastic Analysis

      Volume: 13 Pages: 153-163

    • Related Report
      2019 Research-status Report
    • Peer Reviewed / Open Access
  • [Presentation] The Effects of Board Composition, Ownership Structure on Earnings Quality and Audit Fees Surrounding Introduction of Corporate Governence Code in Japan.2018

    • Author(s)
      Hiroshi Uemura
    • Organizer
      Asia Pacific Conference on Management and Business
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] The Effects of Board Composition and Ownership Structure on Earnings Quality and Audit Fees Surrounding the Introduction of the Corporate Governence Code in Japan2018

    • Author(s)
      Hiroshi Uemura
    • Organizer
      International Conference on Entrepreneurship, Management, Accounting and Social Sciences
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research

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Published: 2018-04-23   Modified: 2023-01-30  

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