| Project/Area Number |
26590080
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Osaka University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
田口 聡志 同志社大学, 商学部, 教授 (70338234)
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| Research Collaborator |
MIWA Kazunori 神戸大学, 経済経営研究所, 講師 (00748296)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
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: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 財務会計 / 利益操作 / 新規株式公開 / 会計実験 / 利益調整 / 会計不正 / 行動経済学 / 経済実験 |
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| Outline of Final Research Achievements |
The purpose of this research is to make several suggestions to accounting regulations in order to eradicate fraudulent accounting. So far, the accounting regulations basically have tightened accounting rules to realize this goal. Even recently, however, there were several cases of financial window-dressing. In this research, we focus on managers’ mental state and examine why they bias accounting numbers.
The conclusions are as follows: (i) Managers boost earnings for their own gains, (ii) There needs to be at least one player in a window-dressing case who gives credits to biased accounting numbers, and (iii) To eradicate fraudulent accounting, accounting regulations need to prevent them to be in collusion.
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