| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Outline of Final Research Achievements |
In this study, I empirically investigate the relationship between auditor independence and earnings management. I find that (1) higher audit fees lead to higher accrual-based and real earnings management and (2) the association between audit fee and earnings management is contingent upon the audit partner’s tenure length; however, this finding is not robust. Additionally, the results of (1) and (2) are influenced by a firm's corporate governance system and the introduction of the audit requirement for internal control systems for financial reporting.
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