• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Presentation and Analysis of User Oriented Audit Quality Model

Research Project

Project/Area Number 24530590
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKonan University

Principal Investigator

ITO Kimikazu  甲南大学, 経営学部, 教授 (30403306)

Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2013: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords監査品質 / 批判的態度 / 経営者に対する批判的態度 / 経営者に対する異議申し立て / 監査人の戦略的行動 / コミットメント / 信用財
Outline of Final Research Achievements

I analyzed the contents of the audit quality framework by IAASB, and found that the core element for audit quality was posited to be the critical attitude of the auditor to the management. In accordance with this extracts the provision contents of the same framework, it was examined measures that may be contributing to the improvement of audit quality through more adequate exercise of the auditor's critical attitude toward management. As a result, following ways seem useful to improve audit quality, i) making auditors to strengthen the commitment to honest business conduct of auditors themselves by signing on a document to constrain the contribution to the public interest, ii) publishing matters of important challenge to management and important corrective content in the auditor's report, iii) giving those charged with governance (except manager) authority to select auditors.

Report

(4 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report

Research Products

(5 results)

All 2015 2014 2012 Other

All Journal Article (3 results) (of which Acknowledgement Compliant: 1 results) Presentation (2 results)

  • [Journal Article] 監査品質と監査人の経営者に対する批判的態度2015

    • Author(s)
      伊藤公一
    • Journal Title

      甲南経営研究

      Volume: 55-3 Pages: 67-88

    • NAID

      120005978259

    • Related Report
      2014 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 信用財としての監査の品質と監査人の戦略的行動2014

    • Author(s)
      伊藤公一
    • Journal Title

      甲南経営研究

      Volume: 54 Pages: 81-105

    • NAID

      110009808808

    • Related Report
      2013 Research-status Report
  • [Journal Article] 監査品質の構成要素と統治責任者の役割2012

    • Author(s)
      伊藤公一
    • Journal Title

      甲南経営研究

      Volume: 第53巻 第3号 Pages: 97-119

    • NAID

      110009552282

    • Related Report
      2012 Research-status Report
  • [Presentation] 監査品質と経営者への説明の要求

    • Author(s)
      伊藤公一
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学
    • Related Report
      2013 Research-status Report
  • [Presentation] 監査品質モデルの検討

    • Author(s)
      伊藤公一
    • Organizer
      日本監査研究学会第35回全国大会
    • Place of Presentation
      関西大学
    • Related Report
      2012 Research-status Report

URL: 

Published: 2013-05-31   Modified: 2019-07-29  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi