Experimental Study on Factors That Influence Auditors' Risk Assessments
| Project/Area Number |
20730294
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
FUKUKAWA Hironori Hitotsubashi University, 大学院・商学研究科, 准教授 (80315217)
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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 |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2008: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Keywords | 監査リスク / リスク評価 / フレーミング効果 / 信念関数 / 確率 |
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| Research Abstract |
Important audit judgments including risk assessment may be impacted by the approach taken to assess risk and to interpret audit evidence. This experimental study examines whether auditors' risk assessments are influenced by the risk assessment approach (belief-based versus probability-based) and by assertion framing (positive versus negative form). Four measures of risk of material misstatement are compared. Both risk assessment approach and assertion framing effects on the auditors' risk assessments are observed.
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Report
(4 results)
Research Products
(9 results)
