1997 Fiscal Year Final Research Report Summary
Social Expectation of CPA Audit and Its Empirical Study
| Project/Area Number |
08453022
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | MEIJO UNIVERSITY (1997)
Osaka Gakuin University (1996) |
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Principal Investigator |
MORITA Yoshihisa FACULTY OF COMMERCE,MEIJO UNIVERSITY,PROFESSOR, 商学部, 教授 (20088727)
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| Co-Investigator(Kenkyū-buntansha) |
YURINO Masahiro DOSHISYA UNIVERSITY,FACULTY OF COMMERCE,ASSOCIATE PROFESSOR, 商学部, 助教授 (20104606)
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| Project Period (FY) |
1996 – 1997
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| Keywords | CPA / SOCIAL EXPECTATION / GAPS / CPA AUDIT |
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| Research Abstract |
Entering the Heisei era, newspapers report disgraceful affairs of Japanease companies ; illegal grants to soukaiya, frauds of stupfying amount committed by a single employee, deliberate preparation of finanicial statements. The listed companies are required to be audited by CPA.This system has the history of a little less than 50 years already. And, newspapers criticized CPAs do not perform appropriate auditing. Furthur, some recent bankruptcies have caused the public call auditors roles intoquestion.
This study is to find out as follows ;
・How well the Japaneasepublic are aware of CAPs existance
・How much the Japaneasepublic know about newspaper criticism of CPA audit
・Social expectation for cpa audit and the contents
・Some problems that should be solved with cpa audit
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