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The Influence of Standardization Process in Accounting and Auditing

Research Project

Project/Area Number 25380588
Research Category

Grant-in-Aid for Scientific Research (C)

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

Principal Investigator

Inokuma Hiroko  東北大学, 経済学研究科(研究院), フェロー (30596416)

Co-Investigator(Kenkyū-buntansha) SHIMIZU Takashi  東京大学, 総合文化研究科, 准教授 (00334300)
Project Period (FY) 2013-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywordsグローバリゼーション / 会計・監査制度 / IFRS / 国際標準化 / 会社法 / 税制 / 会計監査人の資格 / 監査判断 / 監査人の資格 / 会計基準 / 監査基準 / 配当可能利益 / 税法 / 資本市場規制
Outline of Final Research Achievements

When we consider the process of the globalization in economy, while the international standardization of the accounting system to progress, there is interaction with the conflict and collision between the international standardization and local accounting system.
When introducing the international accounting standards and accounting systems, each country should face any problems, and need to investigate how it should be corresponded. And more, standardization of accounting and auditing standards might cause any inconsistencies between the tax system and Companies Act in particular about distributable profit of the each country. We’ve considered how this mismatch can be resolved. In our study, we can point out that the international standardization of economic globalization and the accounting system associated with, do not necessarily mean the unification of the accounting system beyond the nation and unification system is not preferable unconditionally.

Report

(4 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • Research Products

    (18 results)

All 2016 2015 2014 Other

All Journal Article (5 results) (of which Acknowledgement Compliant: 2 results) Presentation (11 results) (of which Int'l Joint Research: 1 results,  Invited: 5 results) Book (2 results)

  • [Journal Article] Building Dynamic Innovation Capabilities in the Age of Globalisation2016

    • Author(s)
      Shimizu Takashi, David Dobrzykowski, Paul Hong, Chang Won Lee and Takahiro Tomino
    • Journal Title

      International Journal of Business Innovation and Research

      Volume: Vol.10, No.1 Pages: 1-7

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 定額法に一本化した場合の影響―上場企業・中小企業者等の実態を踏まえて2015

    • Author(s)
      猪熊浩子
    • Journal Title

      税研

      Volume: Vol.31, No.3 Pages: 38-44

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 監査人の判断基準についての一考察―ソフトウェアの収益認識を取り上げて―2015

    • Author(s)
      榊正壽・猪熊浩子
    • Journal Title

      TMARG Disdussion Papers

      Volume: 118 Pages: 1-21

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 会計基準の国際標準化と税制との整合化プロセス2014

    • Author(s)
      猪熊浩子
    • Journal Title

      税研

      Volume: 175 Pages: 102-107

    • Related Report
      2014 Research-status Report
  • [Journal Article] “Globalization of Accounting Standards and Treatment of Distributable Profits: Implications on Behaviors of Managements in Japan”2014

    • Author(s)
      Hiroko Inokuma and Takashi Shimizu
    • Journal Title

      TERG Discussion Paper Series, Tohoku University

      Volume: No. 313 Pages: 1-16

    • Related Report
      2013 Research-status Report
  • [Presentation] 会計基準の国際標準化をめぐる課題~税制との整合性や会計監査への影響について~2015

    • Author(s)
      猪熊浩子
    • Organizer
      日本銀行金融研究所行内セミナー
    • Place of Presentation
      日本銀行金融研究所(東京都・中央区)
    • Year and Date
      2015-12-05
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] The Influence of the Standardization Process in Accounting and Auditing Systems under aGlobal Framework: A Narrative Descriptive Approach2015

    • Author(s)
      Inokuma, H., and M. Sakaki
    • Organizer
      (2)27th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Bond University, Gold Coast, Australia
    • Year and Date
      2015-11-03
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Evolution of Organizational Forms and Asian Capitalism2015

    • Author(s)
      Shimizu, Takashi
    • Organizer
      Seoul National University Asia Center International Conference
    • Place of Presentation
      Seoul National University, Seoul, Korea
    • Year and Date
      2015-10-22
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] グローバリゼーションと会計制度の国際標準化―会計制度の共通基準化と各国の固有性に着目して―監査人の判断過程における一考察2015

    • Author(s)
      猪熊浩子
    • Organizer
      経営戦略会計研究会
    • Place of Presentation
      経営戦略会計研究会、東京理科大(東京都・新宿区)
    • Year and Date
      2015-06-12
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] Supply Chain Risk Management: A Comparative Perspective2015

    • Author(s)
      Shimizu, Takashi
    • Organizer
      Presentation at the 7th Global Supply Chain Management (GSCM) conference
    • Place of Presentation
      Zhejiang University, Hangzhou, Zhejiang, China
    • Year and Date
      2015-03-27 – 2015-03-29
    • Related Report
      2014 Research-status Report
    • Invited
  • [Presentation] Evolutionary patterns of risk management in Japanese firms: A longitudinal analysis using empirical data2015

    • Author(s)
      Shimizu, Takashi and Young Won Park
    • Organizer
      paper presented at the 7th Global Supply Chain Management (GSCM) conference
    • Place of Presentation
      Zhejiang University, Hangzhou, Zhejiang, China
    • Year and Date
      2015-03-27 – 2015-03-29
    • Related Report
      2014 Research-status Report
  • [Presentation] 会計の国際標準化と企業経営に与える影響 ―配当可能利益に着目して―2014

    • Author(s)
      猪熊浩子、榊正壽
    • Organizer
      日本会計研究学会 第73回全国大会、自由論題報告
    • Place of Presentation
      横浜国立大学(神奈川県・横浜市)
    • Year and Date
      2014-09-06
    • Related Report
      2014 Research-status Report
  • [Presentation] 「会計・監査制度の国際標準化と固有性の摩擦と調和-企業における配当政策に対する影響に着目して-」(招待講演)

    • Author(s)
      猪熊浩子
    • Organizer
      国際会計研究学会第4回東日本部会、統一論題報告
    • Place of Presentation
      新日本有限責任監査法人
    • Related Report
      2013 Research-status Report
    • Invited
  • [Presentation] “International Standardization and Locality of Accounting Standards in the Globalized Economy: Analysis on Treatment of Distributable Profits”

    • Author(s)
      Hiroko Inokuma and Takashi Shimizu
    • Organizer
      2013 University of Hawaii Symposium on Current Issues in Accounting and Auditing
    • Place of Presentation
      School of Accountancy, Shidler College of Business, University of Hawaii at Manoa, Hawaii, U.S.A
    • Related Report
      2013 Research-status Report
  • [Presentation] “Globalization of Accounting Standards and Treatment of Distributable profits: Experience in the U.S. and EU Countries and the Implications for Japan”

    • Author(s)
      Hiroko Inokuma and Takashi Shimizu
    • Organizer
      25th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Bali, Indonesia
    • Related Report
      2013 Research-status Report
  • [Presentation] “Audit Market in Japan and Auditors' Behavior”

    • Author(s)
      Hiroko Inokuma
    • Organizer
      Asian Conference on Accounting and Society & Summer School
    • Place of Presentation
      Tohoku University
    • Related Report
      2013 Research-status Report
  • [Book] グローバリゼーションと会計監査2015

    • Author(s)
      猪熊浩子
    • Total Pages
      216
    • Publisher
      同文舘出版
    • Related Report
      2015 Annual Research Report
  • [Book] グローバリゼーションと会計・監査2015

    • Author(s)
      猪熊浩子
    • Total Pages
      216
    • Publisher
      同文舘出版
    • Related Report
      2014 Research-status Report

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Published: 2014-07-25   Modified: 2019-07-29  

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