Auditors' involvement with and evaluation of information relevance
| Project/Area Number |
23530568
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 関連性 / 監査判断 / 証拠評価 / 信念関数 / 証拠の統合 / 適正表示 / 会計基準準拠性 / 財務情報の関連性 / 監査人の関連性への関与 / 関連性理論 |
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| Research Abstract |
Accounting process can be considered as a process of communicating information. This study examined how auditors are involved with information relevance in the process, how they evaluate it, and what factors affects such auditors' evaluation.
I conducted a case study to examine auditors' involvement with information relevance at the financial statement level. As the result, I found that while auditors evaluate the relevance of information that are audited independently of their evaluation of whether the information complies to accounting standards, their evaluation of information relevance does not necessarily conform with the society's expectations. In addition, I investigated auditors' evaluation of the relevance of obtained evidence using experimental data and identified some factors that influence such evaluation.
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Report
(4 results)
Research Products
(12 results)
