The efficiency of corporate governance monitoring in Japanese firms

• 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: 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: ¥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.

Research Products

• [Presentation] The Attributes of Japanese Corporate Governance Influencing the Quality of Internal Controls (2014)
  • 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
• [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