Demonstration of divergence of corporate risk information disclosure and measurement of assurance level of audit of the risk information
| Project/Area Number |
25285144
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Partial Multi-year Fund |
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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 |
NAITO FUMIO 甲南大学, 経営学部, 教授 (80188862)
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| Co-Investigator(Kenkyū-buntansha) |
松本 祥尚 関西大学, 会計研究科, 教授 (30219521)
林 隆敏 関西学院大学, 商学部, 教授 (50268512)
宮本 京子 関西大学, 商学部, 准教授 (50407334)
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| Project Period (FY) |
2013-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥9,100,000 (Direct Cost: ¥7,000,000、Indirect Cost: ¥2,100,000)
Fiscal Year 2015: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2014: ¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2013: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
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| Keywords | 会計学 / 企業リスク情報 / 監査保証水準 / 企業内容開示制度 / 非財務情報の保証 |
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| Outline of Final Research Achievements |
In the corporate disclosure system based on the Financial Instruments and Exchange Act, emphasis is recently placed on how to deal with risks related to domestic and overseas economic and business environments surrounding corporate activities. This research clarifies how to disclose corporate risk information and how to assure by the audit to ensure the reliability of the information.
Two research results are as follows. First, regarding the manner of disclosure, we grouped the aggressiveness of disclosing corporate risk information and demonstrated the diversity of disclosure from the actual disclosure. Secondly, regarding the assurance mechanism, we established the basis of assurance level measurement, which is the key concept of assurance.
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Report
(5 results)
Research Products
(39 results)
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[Presentation] 監査・保証業務の研究
Author(s)
内藤文雄・松本祥尚・宮本京子・他７名
Organizer
日本監査研究学会第３６回全国大会
Place of Presentation
東北大学（宮城県仙台市）
Related Report
Invited
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