| Budget Amount *help |
¥17,030,000 (Direct Cost: ¥13,100,000、Indirect Cost: ¥3,930,000)
Fiscal Year 2010: ¥5,850,000 (Direct Cost: ¥4,500,000、Indirect Cost: ¥1,350,000)
Fiscal Year 2009: ¥6,500,000 (Direct Cost: ¥5,000,000、Indirect Cost: ¥1,500,000)
Fiscal Year 2008: ¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
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| Research Abstract |
Our research objective is to present more useful disclosure systems of earnings information and a more effective approach of financial audit or assurance services related to the disclosure systems. We analyzed the factors which cause the change of earnings information based on five times questionnaires and interview survey to major stakeholders such as CPAs, managements, and analysts. We also investigated reform or improvement possibilities of disclosure systems, assurance methods of financial statements information reliability, and communication methods of assurance results.
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