Study on Financial Statement Audit and Fraud Audit

Research Project

Project/Area Number	23830096
Research Category	Grant-in-Aid for Research Activity Start-up
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Chubu University
Principal Investigator	TANAKA Tomonori 中部大学, 経営情報学部, 講師 (70610749)
Project Period (FY)	2011-08-24 – 2013-03-31
Project Status	Completed (Fiscal Year 2013)
Budget Amount *help	¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000) Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000) Fiscal Year 2011: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Keywords	会計監査 / 不正 / 監査
Research Abstract	In this study, I researched the financial statement fraud in reference to the method of fraud examination and forensic accounting. To understand why people commit fraud, many professional refer to the fraud triangle. However, there are studies which show additional constructs that attempt to explain conditions and motivations of fraudsters, beyond the fraud triangle. Research reveals that the model for assessing the risk of fraud should be revised, and understanding of fraud examination and forensic accounting is necessary. In addition, the development of anti-fraud profession is necessary.