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The efficiency of corporate governance monitoring in Japanese firms

Research Project

Project/Area Number 25885036
Research Category

Grant-in-Aid for Research Activity Start-up

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionKochi University of Technology (2014)
Hitotsubashi University (2013)

Principal Investigator

UEMURA Hiroshi  高知工科大学, 経営学部, 講師 (10710189)

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.

Report

(3 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Annual Research Report
  • Research Products

    (2 results)

All 2014 Other

All Presentation (2 results)

  • [Presentation] The Attributes of Japanese Corporate Governance Influencing the Quality of Internal Controls2014

    • Author(s)
      上村 浩
    • Organizer
      アメリカ会計学会 Annual Meeting
    • Place of Presentation
      Atlanta, GA
    • Year and Date
      2014-08-02 – 2014-08-06
    • Related Report
      2014 Annual Research Report
  • [Presentation] The Characteristics of Japanese Corporate Governance Influencing the Quality of Internal Controls

    • Author(s)
      上村 浩
    • Organizer
      Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      インドネシア,バリ
    • Related Report
      2013 Annual Research Report

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Published: 2013-09-12   Modified: 2019-07-29  

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