証券取引法監査における特記事項の取扱に関する理論的・実証的研究

2000 Fiscal Year Final Research Report Summary

• Project/Area Number: 11630157
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Accounting
• Research Institution: Meijo University
• Principal Investigator: MORITA Yoshihisa Meijo University, Department of Business Administration, Professor, 経営学部, 教授 (20088727)
• Co-Investigator(Kenkyū-buntansha): ITO Ryuhou Seinan Gauin University, Department of Commerce, Professor, 商学部, 教授 (40203145) ; BOKU Daiei St.Andrew's University, Department of Business Administration, Professor, 経営学部, 教授 (80157114) ; KATO Yasuhiko Konan University, Department of Business Administration, Professor, 経営学部, 教授 (00068115) ; HAYASHI Takatoshi Kansei Gakuin University, Department of Commerce, Associate Professor, 商学部, 助教授 (50268512) ; KANIE Akira Hokkaido University, Department of Econmics, Associate Professor, 経済学部, 助教授 (40214449)
• Project Period (FY): 1999 – 2001
• Keywords: Emphasis Matter on Auditor's Reports / Auditor's Report / Going-Concern / Corporate Failure / CPA

Research Abstract

Our research group consists of six members. Our own data-base has been compiled by collecting Yukashoken hokoku shos and Annual Reports to Shareholders of all the companies listed in the First Section of Stock Exchange for the years 1997-2000. These Yukashoken Hokoku shos and annual reports to shareholders have been collected at the libraries of Meijo University, St Andrews University and Kinyu cho. The analyses of these materials have led us to find that a quarter of the listed companies attach "Emphasis Matter on Auditor's Reports" to their "Auditor's Reports". We decided to conduct a survey to find the extent of the interests in the "Emphasis Matters" among the people concerned. Questionnaires were sent to 750 people including company managers, CPAs and investors. 60% of the CPAs and 55% of company managers responded, which clearly indicate that they have strong interest in this question. It is observed that the coverage of Emphasis Matters by newspapers and weekly magazines is incr easing. It is now clear that the issues related to "Emphasis Matters" are the ones which should be addressed seriously by Japan Auditing Research Association. It is against this background that the Board of Directors of the Association commissioned the present research group the task of starting a research project upon these issues. Attention should also be drawn to the fact that the questions of "Emphasis Matters" are discussed by Business Accounting Deliberation Council in the context of deliberation of reforms on Auditing Standard. Exposure Draft of the reform is to be released in spring 2001. We are planning to express our opinion on the Exposure Draft subsequent to its release. It was at the November 2000 conference of Japan Auditing Research Association that we reported the interim findings of our research group. Our final reports will be presented in November 2001.
Our group's research on the matter is continuing in order to have the results published in a book form from the publisher, ChuoKeizaiSha in spring 2002.