| Project/Area Number |
25885036
|
|---|
| Research Category |
Grant-in-Aid for Research Activity Start-up
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Kochi University of Technology (2014)
Hitotsubashi University (2013) |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2013-08-30 – 2015-03-31
|
| Project Status |
Completed (Fiscal Year 2014)
|
| Budget Amount *help |
¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2013: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
|
|---|
| Keywords | 内部統制 / コーポレート・ガバナンス / 内部統制監査 / 内部統制の重要な不備 |
|---|
| Outline of Final Research Achievements |
This study examines the relationship between corporate governance attributes and the quality of internal controls. The empirical result shows that the boards' expertise has a positive correlation with the quality of internal controls.
|
