A Study of the Impacts of Changes in Corporate Governance on Financial Statements Auditing

• Project/Area Number: 18K01938
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Tohoku Gakuin University
• Principal Investigator: SAKUMA Yoshihiro 東北学院大学, 経営学部, 教授 (20512065)
• Project Period (FY): 2018-04-01 – 2021-03-31
• Project Status: Completed (Fiscal Year 2020)
• Budget Amount: ¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000); Fiscal Year 2020: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2019: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2018: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
• Keywords: コーポレート・ガバナンス / 監査上の主要な検討事項 / 監査の品質 / 財務諸表監査の機能 / 財務諸表監査の機能不全

Outline of Final Research Achievements

The purpose of this study is to analyze the impacts of audit system reform on financial statements auditing and the functions of financial statements auditing in corporate governance. The main result of this study is to show the relationship between financial statements auditing and corporate governance.

Academic Significance and Societal Importance of the Research Achievements

近年、監査制度の改革は、頻繁に行われている状況にある。しかし、こうした改革の効果について実証した証拠はこれまで乏しかった。本研究では、こうした改革の影響について、財務諸表監査の観点から分析したことは学術的意義がある。また、本研究の成果は、改革が行われている監査制度の検証をタイムリーに行っている点、さらには今後の監査制度改革への重要な示唆を提供する点に社会的意義を有する。

Research Products

• [Journal Article] <General Article> A Review of the Literature on Key Audit Matters and Early Adoption of KAM in Japan (2021)
  • Author(s): 佐久間 義浩
  • Journal Title: 經濟論叢 Volume: 194 Issue: 4 Pages: 1-19
  • DOI: 10.14989/262312
  • NAID: 120006997003
  • ISSN: 0013-0273
  • Year and Date: 2021-01-31
  • Open Access
• [Journal Article] 監査上の主要な検討事項(KAM)の早期適用の影響とKAM開示企業の特徴―日本におけるKAM導入初年度の証拠― (2021)
  • Author(s): 佐久間 義浩
  • Journal Title: 現代監査 Volume: 31 Pages: 3-13
  • NAID: 130008143785
• [Journal Article] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan (2020)
  • Author(s): Masaki Kusano and Yoshihiro Sakuma
  • Journal Title: Journal of International Accounting Research Volume: 19 Issue: 3 Pages: 133-160
  • DOI: 10.2308/jiar-19-082
  • Peer Reviewed
• [Journal Article] コーポレート・ガバナンス改革と監査報酬 : 監査等委員会設置会社に焦点をあてて (2020)
  • Author(s): 佐久間 義浩
  • Journal Title: 會計 Volume: 198 Pages: 291-304
  • NAID: 40022322081
• [Journal Article] Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan (2019)
  • Author(s): Masaki Kusano, Yoshihiro Sakuma
  • Journal Title: Journal of Contemporary Accounting & Economics Volume: 15 Issue: 1 Pages: 53-68
  • DOI: 10.1016/j.jcae.2018.12.004
  • Peer Reviewed
• [Journal Article] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan (2019)
  • Author(s): Kusano, M. 、 Y. Sakuma
  • Journal Title: Kyoto University, Graduate School of Economics Discussion Paper Series Discussion Paper No. E-19007 Volume: －
  • Open Access
• [Journal Article] 各国におけるKAMの開示実態と学術的研究の動向－KAM研究における新しい研究機会の提示－ (2019)
  • Author(s): 佐久間義浩
  • Journal Title: 現代監査 Volume: ―
• [Journal Article] Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan (2018)
  • Author(s): Kusano M., and Y. Sakuma
  • Journal Title: Kyoto University, Graduate School of Economics Discussion Paper Series Discussion Paper No. E-18-004 Volume: ―
  • Open Access
• [Journal Article] 監査事務所のローテーション制度の導入状況と影響―イタリアをケースとして― (2018)
  • Author(s): 佐久間義浩
  • Journal Title: 課題別研究部会報告「監査の品質に関する研究」（最終報告） Volume: ― Pages: 143-150
• [Journal Article] 監査事務所の組織文化と監査の品質―アンケート調査に基づく検証― (2018)
  • Author(s): 佐久間義浩・那須伸裕
  • Journal Title: 課題別研究部会報告「監査の品質に関する研究」（最終報告） Volume: ―
• [Presentation] An Empirical Evidence of Audit Firm Merger in Japan (2020)
  • Author(s): Sakuma Yoshihiro
  • Organizer: American Accounting Association 2020 Annual Meeting
  • Int'l Joint Research
• [Presentation] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan (2020)
  • Author(s): Kusano Masaki、Sakuma Yoshihiro
  • Organizer: American Accounting Association 2020 Annual Meeting
  • Int'l Joint Research
• [Presentation] 諸外国におけるKAM適用後レビュー (2020)
  • Author(s): 佐久間 義浩
  • Organizer: 日本監査研究学会第43回全国大会
  • Invited
• [Presentation] Audit Services, Non-Audit Services and Auditor Independence: Evidence from Japan (2019)
  • Author(s): Sakuma, Y.
  • Organizer: American Accounting Association 2019 Annual Meeting
  • Int'l Joint Research
• [Presentation] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan (2019)
  • Author(s): Kusano, M. 、 Y. Sakuma
  • Organizer: 台湾会計学会
  • Int'l Joint Research
• [Presentation] Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan (2018)
  • Author(s): Kusano,M., and Y.Sakuma
  • Organizer: 2018 Journal of Contemporary Accounting and Economics Mid-Year Symposium
  • Int'l Joint Research
• [Presentation] KAMの実態と研究の動向 (2018)
  • Author(s): 佐久間義浩
  • Organizer: 第40回日本監査研究学会東日本部会
  • Invited
• [Presentation] Economic Impacts of Auditor Changes : Evidence from Japan (2018)
  • Author(s): Sakuma, Y.
  • Organizer: American Accounting Association 2018 Annual Meeting
  • Int'l Joint Research
• [Presentation] 課題別研究部会報告「監査の品質に関する研究」（最終報告） (2018)
  • Author(s): 課題別研究部会（町田祥弘部会長）
  • Organizer: 第41回日本監査研究学会
• [Book] 監査報告書論―ＫＡＭをめぐる日本および各国の対応― (2020)
  • Author(s): 松本 祥尚、町田 祥弘、関口 智和（編著）、小俣光文、小松義明、蟹江章、佐久間義浩
  • Total Pages: 408
  • Publisher: 中央経済社
  • ISBN: 4502328014
• [Book] 監査の品質に関する研究 (2019)
  • Author(s): 町田祥弘(編著)、會田将之、浅野信博、井野貴章、小澤義昭、佐久間義浩、柴谷哲朗、髙田知実、田村威文、永山晴子、那須伸裕、林隆敏、松本祥尚、宮本京子、和久友子
  • Total Pages: 524
  • Publisher: 同文舘出版（株）
  • ISBN: 449520971X