Research study about auditing markets between USA and Japan
| Project/Area Number |
20530428
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | Aichi University |
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Principal Investigator |
MORITA Yoshihisa Aichi University, 経営学部, 教授 (20088727)
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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 |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 監査報酬 / 被監査報酬 / 金融商品取引法監査 / 会計不祥事 / 財務諸表監査 / 内部統制監査 / 四半期レビュー / 非監査報酬 / 監査人の交代 / ネットワーク事務所 / 独立性 / 監査法人 / 四半期報告書 / レビュー / 監査制度改革 / ゴーイング・コンサーン / 監査基準の改訂 |
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| Research Abstract |
According to micro economics, the cross price of goods is decided by the point at which the supply curve and demand curve. This theory may also apply to the determination of the Auditing fees , although auditing is an invisible good.
The new Japanese statutory auditing system for financial statements and internal controls , started with the2008 fiscal year. Future auditing research will be based on this new system. The purpose of the paper is to analyze the determination of the 2008-2010 audit fee using the corporate annual reports submitted to Financial Service Agency.
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Report
(4 results)
Research Products
(9 results)
