Empirical analysis about the effects of the changes inaudit services on accounting information and the stock market
| Project/Area Number |
21530462
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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 | Kobe University |
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Principal Investigator |
TAKADA Tomomi 神戸大学, 大学院・経営学研究科, 准教授 (00452483)
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| Co-Investigator(Kenkyū-buntansha) |
MURAMIYA Katsuhiko 神戸大学, 経済経営研究所, 講師 (50452488)
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| Project Period (FY) |
2009 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥4,908,322 (Direct Cost: ¥3,775,633、Indirect Cost: ¥1,132,689)
Fiscal Year 2012: ¥618,322 (Direct Cost: ¥475,633、Indirect Cost: ¥142,689)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2009: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 監査 / 財務会計 / 内部統制 / 四半期レビュー / レビュー / 実証研究 / 内部統制報告 / 決算短信 |
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| Research Abstract |
In this project, the effects of the changes in audit services on accounting information and the stock market were empirically investigated. We found (1) the degree of conservatism in quarterly earnings became higher after the introduction of auditor’s review on quarterly financial statement and (2) firms with internal control issues report less accurate management forecasts. We presented research achievements including these two findings in several articles, conferences, and books.
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Report
(5 results)
Research Products
(12 results)
