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Research of Assurance Effect on the Risk Information in Capital Market

Research Project

Project/Area Number 21530486
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

MATSUMOTO Yoshinao  関西大学, 会計研究科, 教授 (30219521)

Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords監査 / 格付け / 保証 / リスク / 監査報告 / 損害賠償 / 証券市場 / 監査機能 / 投資リスク / 監査の機能 / 保証業務 / 監査リスク / コーポレート・ガバナンス / 証券取引委員会(SEC) / 監査報酬 / 独立性 / 監査基準 / 四半期レビュー / 中間監査 / 追記情報
Research Abstract

Various assurance information such as the credit rating or the audit information exists institutionally in each country in order to indicate degree of risk and uncertainty of financial instruments. I tried to prove the following three issues institutionally and substantially : (1) a role inducing financial instruments trade, (2) an effect of the risk related information(assurance information) on damage occurrence that the risk actualizes, (3) contents, characteristics, and assurance level in relation to the desirable disclosure of risk related information.

Report

(4 results)
  • 2011 Annual Research Report   Final Research Report ( PDF )
  • 2010 Annual Research Report
  • 2009 Annual Research Report
  • Research Products

    (22 results)

All 2012 2011 2010 2009 Other

All Journal Article (13 results) (of which Peer Reviewed: 1 results) Presentation (5 results) Book (4 results)

  • [Journal Article] 監査報酬の実態調査結果について2012

    • Author(s)
      松本祥尚(共著)
    • Journal Title

      会計・監査ジャーナル

      Volume: 678 Pages: 17-23

    • NAID

      40017437361

    • Related Report
      2011 Annual Research Report
  • [Journal Article] 職業的懐疑心の発現とその規制2011

    • Author(s)
      松本祥尚
    • Journal Title

      會計

      Volume: 179 Pages: 1-15

    • Related Report
      2011 Annual Research Report 2011 Final Research Report
  • [Journal Article] 特集21世紀の会計・監査10年の軌跡保証水準と監査人の役割と責任2011

    • Author(s)
      松本祥尚
    • Journal Title

      企業会計

      Volume: 64 Pages: 79-84

    • Related Report
      2011 Annual Research Report 2011 Final Research Report
  • [Journal Article] 日本の監査制度を考える(第1回)監査報告2011

    • Author(s)
      松本祥尚・大矢昇太
    • Journal Title

      企業会計

      Volume: 63 Pages: 193-199

    • Related Report
      2010 Annual Research Report
  • [Journal Article] The Dual Audit System for Joint Stock Companies in Japan2010

    • Author(s)
      松本祥尚・G. J. Previts
    • Journal Title

      Accounting, Business & Financial History

      Volume: 20 Pages: 317-326

    • Related Report
      2011 Final Research Report 2010 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 監査業務における指導機能の独立性侵害可能性2010

    • Author(s)
      松本祥尚
    • Journal Title

      現代監査

      Volume: 20 Pages: 44-53

    • NAID

      130005150602

    • Related Report
      2011 Final Research Report
  • [Journal Article] 改訂監査基準の意義と課題2010

    • Author(s)
      松本祥尚・町田祥弘
    • Journal Title

      企業会計

      Volume: 62 Pages: 52-60

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 監査報酬の実態調査結果について2010

    • Author(s)
      林隆敏・松本祥尚・町田祥弘
    • Journal Title

      会計・監査ジャーナル 22

      Pages: 21-25

    • NAID

      40017437361

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 監査人の独立性について考える2009

    • Author(s)
      松本祥尚
    • Journal Title

      近畿CPAニュース

      Volume: 603 Pages: 9-11

    • Related Report
      2011 Final Research Report
  • [Journal Article] 監査過程における重要性の操作化2009

    • Author(s)
      松本祥尚
    • Journal Title

      商経学叢

      Volume: 56 Pages: 135-146

    • NAID

      40016919587

    • Related Report
      2011 Final Research Report
  • [Journal Article] わが国における内部監査の意義とその方向性2009

    • Author(s)
      松本好尚
    • Journal Title

      現代監査

      Volume: 19 Pages: 36-42

    • NAID

      130005150593

    • Related Report
      2011 Final Research Report
  • [Journal Article] 中間監査基準及び四半期レビュー基準の改訂に関する意見書について2009

    • Author(s)
      松本祥尚
    • Journal Title

      月刊 監査研究 35

      Pages: 23-34

    • NAID

      40016854151

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 監査業務における指導機能の独立性侵害可能性2009

    • Author(s)
      松本祥尚
    • Journal Title

      現代監査 20

      Pages: 44-53

    • NAID

      130005150602

    • Related Report
      2009 Annual Research Report
  • [Presentation] 会計不正判決に関するシンポジウム-監査人の民事責任について-2010

    • Author(s)
      松本祥尚
    • Organizer
      日本公認会計士協会近畿会・大阪弁護士会
    • Place of Presentation
      大阪弁護士会館
    • Year and Date
      2010-06-26
    • Related Report
      2011 Final Research Report
  • [Presentation] 経営環境の変化と会計の変革-職業的懐疑心の発現と規制-2010

    • Author(s)
      松本祥尚
    • Organizer
      日本会計研究学会第69全国大会
    • Place of Presentation
      東洋大学
    • Related Report
      2011 Final Research Report
  • [Presentation] 職業的懐疑心の発現と規制2010

    • Author(s)
      松本祥尚
    • Organizer
      日本会計研究学会第69全国大会
    • Place of Presentation
      東洋大学
    • Related Report
      2010 Annual Research Report
  • [Presentation] Professional Auditors in Japan-Japanese Accounting History in the Interwar Period-2009

    • Author(s)
      松本祥尚・G. J. Previts
    • Organizer
      Accounting, Business & Financial History Workshop
    • Place of Presentation
      神戸大学
    • Year and Date
      2009-10-27
    • Related Report
      2011 Final Research Report
  • [Presentation] Professional Auditors in Japan2009

    • Author(s)
      Matsumoto, Y., G.J.Previts
    • Organizer
      Accounting Business & Financial History Workshop
    • Place of Presentation
      神戸大学
    • Year and Date
      2009-10-27
    • Related Report
      2009 Annual Research Report
  • [Book] 体系現代会計学第7巻会計監査と企業統治2011

    • Author(s)
      松本祥尚
    • Publisher
      中央経済社
    • Related Report
      2011 Final Research Report
  • [Book] 体系現代会計学第7巻会計監査と企業統治2011

    • Author(s)
      松本祥尚(共著)
    • Publisher
      中央経済社
    • Related Report
      2011 Annual Research Report
  • [Book] 国際監査基準の完全解説2010

    • Author(s)
      内藤文雄・松本祥尚・林隆敏編
    • Total Pages
      651
    • Publisher
      中央経済社
    • Related Report
      2010 Annual Research Report
  • [Book] 国際監査基準の完全解説

    • Author(s)
      松本祥尚
    • Total Pages
      651
    • Publisher
      中央経済社
    • Related Report
      2011 Final Research Report

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Published: 2009-04-01   Modified: 2016-04-21  

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