Comparative study of substantial convergence of auditing standards in Japan and China
| Project/Area Number |
20530433
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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 | Fukuoka Institute of Technology |
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Principal Investigator |
RI Bunchu Fukuoka Institute of Technology, 社会環境学部, 教授 (60341476)
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| Co-Investigator(Kenkyū-buntansha) |
CHIYAODA Kunio 熊本学園大学, 専門職大学院・会計専門職研究科, 教授 (20090277)
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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 |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2008: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 監査基準のコンバージェンス / 会計学 / 監査論 / 監査基準 / 国際監査基準 / コンバージェンス / 人材育成 |
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| Research Abstract |
The results of the research are as follows.
(1) Recent trends and features of the convergence of auditing standards in Japan and China.
(2) Government-Initiative Approach is better in Developing Countries like China, but, Developed Countries like Japan will not adopt such an approach.
(3) China sees Accounting Standards and Auditing Standards as "Diplomatic Problems". We must learn this style in developing Japanese particular accounting and auditing problems.
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Report
(4 results)
Research Products
(16 results)
