| Project/Area Number |
21730375
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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 | Fuji University |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2010
|
| Project Status |
Completed (Fiscal Year 2010)
|
| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
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| Keywords | 財務諸表監査 / レピュテーション / コーポレート・ガバナンス / 監査報酬 |
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| Research Abstract |
I investigated the function of the financial statements audit in corporate governance. First, I analyzed whether the financial statements audit would function in the Japanese market. For example, the relation between an auditor's reputation loss and the stock price of a client. As a result, I found the existence of an auditor's reputation. Furthermore, I examined the factor of an auditor's reputation. As a result, I identified factors, such as an auditor's speciality nature and an audit fee.
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