| Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2014: ¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
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| Outline of Final Research Achievements |
The purposes of this study are (1) to examine how auditor knowledge is acquired and shared in an audit firm and (2) how the way of the knowledge sharing within an audit firm affects audit quality.
The network analysis conducted for one of major audit firms revealed that a significant change in the personal network developed in the firm happened in 2006, which imply that there were any significant changes in the firm's organization or their firm policy regarding partner assignment. In addition, as a result of regression analysis, it is found that the extent to which an audit partner exercises professional skepticism was affected by other partners with whom the partner worked in an audit team before 2005, but not after 2006.
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