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An Empirical research of Assurance for CSR reports

Research Project

Project/Area Number 25780293
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionRikkyo University

Principal Investigator

OZAWA Michihiro  立教大学, 経済学部, 准教授 (50362819)

Project Period (FY) 2013-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
KeywordsCSR報告書 / 保証
Outline of Final Research Achievements

I found some evidence that relate to CSR reports issuance and their assurance through some empirical research. Especially, I tested the perceptions of assurance on CSR Reports. It reveals that the assurance for CSR reports might not be fully perceived as planned. Moreover, I explored the determinants of CSR report assurance provider choice using archival data. Then, I had some interviews with the assurance providers and the preparer of CSR reports.

Report

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

    (3 results)

All 2016 2015 2013

All Journal Article (3 results) (of which Acknowledgement Compliant: 2 results,  Open Access: 1 results)

  • [Journal Article] 利用者が認識するCSR報告書に対する保証2016

    • Author(s)
      小澤康裕
    • Journal Title

      立教経済学研究

      Volume: 70巻1号

    • NAID

      120005841935

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] CSR報告書に対する保証についての利用者の認識2015

    • Author(s)
      小澤康裕
    • Journal Title

      『立教経済学研究』

      Volume: 68巻4号 Pages: 155-163

    • Related Report
      2014 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] CSR報告書に対する保証付与者の選択要因―試論―2013

    • Author(s)
      小澤康裕
    • Journal Title

      立教経済学研究

      Volume: 67 Pages: 141-148

    • NAID

      120005325777

    • Related Report
      2013 Research-status Report

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

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