The International Comparative Research for Constructing of PositiveAuditing Theory in Japan.
| Project/Area Number |
22330141
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Konan University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
ASANO Nobuhiro 大阪市立大学, 経営学研究科, 准教授 (10319600)
MATSUMOTO Yoshinao 関西大学, 会計研究科, 教授 (30219521)
MACHIDA Yoshihiro 青山学院大学, 会計プロフェッション研究科, 教授 (50267431)
HAYASHI Takatoshi 関西学院大学, 商学部, 教授 (50268512)
TAKADA Tomomi 神戸大学, 経営学研究科, 准教授 (00452483)
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥16,250,000 (Direct Cost: ¥12,500,000、Indirect Cost: ¥3,750,000)
Fiscal Year 2012: ¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2011: ¥5,980,000 (Direct Cost: ¥4,600,000、Indirect Cost: ¥1,380,000)
Fiscal Year 2010: ¥5,590,000 (Direct Cost: ¥4,300,000、Indirect Cost: ¥1,290,000)
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| Keywords | 会計監査 / 実証的アプローチ / 保証概念 / ゴーイングコンサーン / 監査報酬 / 監査人の独立性 / 不正 / 継続監査期間 / 会計学 / アーカイバル・データ / 独立性 / リサーチ・オポチュニティ / 実証研究 / 規範的アプローチ |
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| Research Abstract |
The results of this research is summarized as follows.(1)This research provides useful basic data to build up the conceptual framework for developing the research of the positive auditing theory through the overall evaluation related to the theoretical finding at the present time.(2) The result of the analysis of the data acquired through the positive research provide the important basic information to propose the way how to disclose the business information more effectively and adequately.(3)This research clarify the actual situation and possibilities of the contents of the assurance based on the empirical data.
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Report
(4 results)
Research Products
(33 results)
