• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to project page

2002 Fiscal Year Final Research Report Summary

An Empirical Study on the Assurance Level of Financial Statements Audit

Research Project

Project/Area Number 11430029
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionDOSHISHA UNIVERSITY

Principal Investigator

YURINO Masahiro  Doshisha Univ., Dep. Of Commerce, Professor, 商学部, 教授 (20104606)

Co-Investigator(Kenkyū-buntansha) ISHIHARA Toshihiko  Kawanseigakuin Uhiv., Institute for Industrial Research, Professor, 産業研究所, 教授 (20223018)
NAITO Fumio  Kobe Univ., Dep. Of Management, Professor, 大学院・経営学研究科, 教授 (80188862)
IYCOA Takatoshi  Konan Univ., Dep. Of Management, Professor, 経営学部, 教授 (60184834)
Project Period (FY) 1999 – 2002
KeywordsAudits of Financial Statements / Assurance / Conceptual Framework / Protecting Investors / Accounting Profession / Securities Financing / Audits of Private Sector / Audits of Public Sector
Research Abstract

We have done "A Positive Research about the Assurance Level in the Audit of Financial Statements" for four years.
When this research started, audit business in Anglo-American countries, which has a great influence to Japan, was remarkably expanding. And one of the leading issues was the assurance level of the audit.
Moreover our country tried to draw accounting and auditing system to the global standard level at the turning point of the century.
However the environment that was surrounded the accounting and auditing system of our country has dramatically changed. Especially the trust to it degraded in the long process of the deflation.
At the same time a doubt for the reliability of the independent audit grew in the same way in America. That doubt wiped away one of the huge accounting firms from this world at last and American government produced a new law for preventing corporate fraud.
In these circumstances we reached the conclusion that we have some issues peculiar to our country besides the assurance level of the audit of financial statements.
Some of them are as follows ;
1. The recognition of the immaturity of the Japanese way of thinking about both importance of the securities financing itself which should be the base of the audit of financial statements and the securities investors protection.
2. The recognition of the important role of accounting and auditing in more important sectors such as the local government or the country than the securities market, which is imperfect in Japan.
3. The establishment of the general framework of the professional audit, which isn't confined only for the audit of financial statements.
We believe that the fundamental research which gives a strong base from the new point of view could be accomplished concerning the independent verification by the accounting profession that expansion is strongly asked in our county now, though a common critical mind itself in the start moment could not but change greatly.

  • Research Products

    (41 results)

All Other

All Publications (41 results)

  • [Publications] 百合野 正博: "日本の国際化と会計士業務に関する一考察"同志社商学. 第53巻第5・6号. 126-138 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 百合野 正博: "アメリカにおける「会社の責任」をめぐる最近の動向に関する一考察"同志社商学. 第54巻第1・2・3号. 275-286 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 百合野 正博: "アメリカにおけるディスクロージャー改革がわが国に教えてくれること"同志社大学 ワールドワイドビジネスレビュー. 第4巻第2号. 1-17 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊豫田 隆俊: "フランスにおける資金会計情報と見積会計情報に関する一考察"甲南経営研究. 第40巻第3・4号. 1-20 (1999)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊豫田 隆俊: "監査目的に関する一考察 -監査フレームワークとの関連で-"現代監査. 第10号. 42-52 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊豫田 隆俊: "監査環境の変化に伴う監査人の役割期待"會計. 第161巻第3号. 91-106 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊豫田 隆俊: "従来の監査論研究の意義および問題点と今後の展開-独立性概念の研究-"JICPAジャーナル. 第15巻第2号. 41-47 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 内藤 文雄: "会計監査の対象"国民経済雑誌. 第181巻第号. 31-44 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 内藤 文雄: "連結財務諸表監査の主要論点と監査による保証の意味"現代監査. 第10号. 91-106 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 内藤 文雄: "情報監査と実態監査-両者を区別すべき監査理論的な局面は何か-"會計プログレス. 創刊号. 135-145 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 内藤 文雄: "ゴーイング・コンサーン監査と21世紀の監査像"企業会計. 第53巻第1号. 89-96 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 内藤 文雄: "会計判断の一般性と監査判断の特殊性-新会計基準がもたらす判断の高度化をめぐって-"會計. 第159巻第2号. 29-43 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 内藤 文雄: "General Validity of Accounting Judgments and Particularity of Auditing Judgments in accordance with the New Accounting Standards in Japan"Japanese Accounting Forum. 第9号. 15-17 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 内藤 文雄: "解説『改訂監査基準について』"JICPAジャーナル. 第14巻第3号. 26-34 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 内藤 文雄: "中間監査による保証とレビューによる保証との差異"産業経理. 第62巻第1号. 4-14 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 石原 俊彦: "コストとアウトプット重視の執行評価"地方行政. 2000年1月6日号. 2-7 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 石原 俊彦: "職員の意識改革と市民主役の情報開示めざす"地方行政. 2000年1月17日号. 20-24 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 石原 俊彦: "行政評価と発生主義会計-事務事業評価と発生主義会計の融合:論点整理-"都市問題. 第92巻第1号. 29-40 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 石原 俊彦: "地方自治体における会計改革の方向性"Policy Debate. 創刊号. 22-27 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 石原 俊彦: "自治体組織改正の処方箋"地域政策. 第7号. 20-25 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 百合野 正博: "日本の会計士監査"森山書店. 210 (1999)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] YURINO, Masahiro: "The Opening of Japan in Progress and Japanese CPA's Core Business"The Doshisha Shogaku. Vol.53,No.5・6. 126-138 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] YURINO, Masahiro: "Recent Movement of the "Corporate Responsibility" in USA"The Doshisha Shogaku. Vol.54,No.1・2・3. 275-286 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] YURINO, Masahiro: "The Reform of American Corporate Disclosure Shows Us the Right Way"World Wide Business Review, Doshisha Univ.. Vol.4, No.2. 1-17 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "A Consideration on the review of the predictive accounting information and the financial information in France"KONAN BUSINESS REVIEW. Vol.40,No.3・4. 1-20 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "A Consideration on the objective of the Auditing"Auditing. No.10. 42-52 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "The Expectation to the Auditors' Role Corresponding to the Changes of Auditing Environment"KAIKEI (ACCOUNTING). Vol.161, No3. 91-106 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "The signification, problems and the evolution of the auditing for today and tomorrow in Japan"JICPA JOURNAL. Vol.15, No.2. 41-47 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] NAITO, Fumio: "Subject Matter of a Financial Audit"Kokumin-Keizai-Zasshi. Vol. 181, No. 2. 31-44 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "About Meanings of an Auditor's Assurance in a Consolidated Financial Statement Audit"Modern Auditing. No. 10. 91-106 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "About objects of auditing from a theoretical framework's viewpoint"Accounting Progress. No. 1. 135-145 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "Audit of an Entity's Ability to Continue as a Going Concern and the Roll of Financial Statement Audit in the 21st Century"Kigyo-Kaikei. Vol.53, No.1. 89-96 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "General Validity of Accounting Judgments and Particularity of Auditing Judgments in accordance with the New Accounting Standards in Japan"Japanese Accounting Forum. No.9. 15-17 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "About the newly revised Audit Standards in Japan"JICPA Journal. Vol.14, No.3. 26-34 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] IYODA, Takatoshi: "Differences between an Assurance by the Interim Financial Audit and an Assurance by Review Service"Sangyo-Keiri. Vol.62, No.1. 4-14 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] ISHIHARA, Toshihhiko: "Performance measurement -from the view point of cost and output-"Municipal Administration. 6. 2-7 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] ISHIHARA, Toshihhiko: "What should local government officials do -from the view point of disclosure-"Municipal Administration. 17. 20-24 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] ISHIHARA, Toshihhiko: "Performance Measurement and Accrual Based Accounting"Urban Research. Vol.92, No.9. 29-40 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] ISHIHARA, Toshihhiko: "Towards the Accounting Reform in Local Government"Policy Debate. Vol.1. 22-27 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] ISHIHARA, Toshihhiko: "How should the organizational structure in local government be performed"Local Government Policy. No.7. 20-25 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] YURINO, Masahiro: "Independent Audit System in Japan"Moriyama Shoten. 210 (1999)

    • Description
      「研究成果報告書概要(欧文)」より

URL: 

Published: 2004-04-14  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi