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2001 Fiscal Year Final Research Report Summary

THEORETICAL AND PRACTICAL STUDY CONCERNING THE EXPANTION

Research Project

Project/Area Number 11630147
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionNAGOYA UNIVERSITY, GRADUATE SCHOOL OF ECONOMICS

Principal Investigator

TOMOSUGI Yoshimasa  NAGOYA UNIVERSITY, ECONOMICS, PROFESSOR, 大学院・経済学研究科, 教授 (60085074)

Co-Investigator(Kenkyū-buntansha) MATUMOTO Akinao  KWANSAI UNIVERSITY, ASSOCIATE PROFESSOR, 商学部, 助教授 (30219521)
YURINO Masahiro  DOUSHISHA UNIVERSITY, PROFESSOR, 商学部, 教授 (20104606)
ITOU Tatumine  NAGOYA UNIVERSITY, PROFESSOR, 商学部, 教授 (40203145)
Project Period (FY) 1999 – 2001
Keywordsaccounting bigbang / econonic substance / legal responsibility / audit responsibility / professional due care / care obligation / assurance operation / review
Research Abstract

Accounting Bigbang starting after Finance Bigbang in global society brings about the expantion of CPA's works. CPA operates the services of audit, review, agreed-upon procedures, consulting, tax and so on. The responsibility of CPA is related with maintenance of independence, performance of professional due care, strict observation of ethical rule. In fact Employee frauds are almost checked by internal control, but management frauds are not checked. The lawsuits of the responsibility of CPA is occurring. CPA has an obligation to social resposibility and self-reliance. In case of Enron company, CPA must consider lacks of audit procedures and the responsibility of audit There is the necessity of the support moving from rulse-based to principles-based accounting and auditing.

  • Research Products

    (6 results)

All Other

All Publications (6 results)

  • [Publications] 友杉 芳正: "国際会計士連盟のデリバティブ金融商品監査"日本会計研究学会特別委員会報告書. 357-367 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 伊藤 龍峰: "国際監査基準と特記事項"西南学院大学商学論集. 48巻3・4号. 1-15 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [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. 2001年5・6号(印刷中). 1-12 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] YOSHIMASA TOMOSUGI: "Auditing Derivative Financial Instruments of International Federation of Accountants"Japan Accounting Association Special Committee Report. 357-367 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] TATUMINE ITOU: "International Standards of Auditing and Special Affairs"Seinangakuin University Shougakuronshuu. Vol. 48 3-4. 1-15 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] MASAHIRO YURINO: "A consideration of intenationalization of Japan and CPA' s works"Doushisha Shougaku, 2001 year. No. 5・6. 1-12 (2002)

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

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Published: 2003-09-17  

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