| Project/Area Number |
20330097
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Momoyama Gakuin University |
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Principal Investigator |
PARK Tae-Young Momoyama Gakuin University, 経営学部, 教授 (80157114)
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| Co-Investigator(Kenkyū-buntansha) |
KISHIDA Masao 早稲田大学, 商学学術院, 教授 (10030644)
INOUE Yoshihiro 香川大学, 経済学部, 教授 (60253259)
MATSUMOTO Yoshinao 関西大学, 大学院・会計研究科, 教授 (30219521)
IJIMA Sugako 久留米大学, 商学部, 准教授 (20336069)
FUJIOKA Eiji 大阪産業大学, 経営学部, 准教授 (50319828)
MIYAMOTO Kyouko 関西大学, 商学部, 准教授 (50407334)
TAKADA Tomomi 神戸大学, 経営学研究科, 准教授 (00452483)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥18,200,000 (Direct Cost: ¥14,000,000、Indirect Cost: ¥4,200,000)
Fiscal Year 2010: ¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2009: ¥6,370,000 (Direct Cost: ¥4,900,000、Indirect Cost: ¥1,470,000)
Fiscal Year 2008: ¥7,670,000 (Direct Cost: ¥5,900,000、Indirect Cost: ¥1,770,000)
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| Keywords | 会計監査 / 独立性 / 監査法人 / ガバナンス / 有限責任監査法人 / 品質管理 / MS業務 / Auditor's Independence / 金融商品取引法 / 監査報酬 / MAS業務 / 有限責任事業組合 / 合同会社 |
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| Research Abstract |
We analyzed the limited liability system in the audit corporations, the organization governance and the disclosure of organization from the viewpoint of securing auditor's independence through the survey of the present conditions, the questionnaire and the discussion with the audit corporations.
As a result of this study, we found that the current organization form has become unsuitable for the actual situation under the large scaled audit corporations. Unlimited liability system is the one of unsuitable elements. On the other hand, most of the auditing corporations do not consider adopting a limited liability system. It is a problem that different kinds of audit corporations are carrying out the same audit under the Financial Instruments and Exchange Act. We indicated some improvement directions.
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