2002 Fiscal Year Final Research Report Summary
Issues of Accounting and Auditing During the Emerging Stages of Capital Markets in Western and Asian Countries
| Project/Area Number |
13430040
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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 | NAGOYA KEIZAI UNIVERSITY (2002)
Waseda University (2001) |
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Principal Investigator |
SHIOBARA Ichirou NAGOYA KEIZAI UNIVERSITY Accounting (GRADUATE SCHOOL) Professor, 大学院・会計学研究科, 教授 (30063598)
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| Co-Investigator(Kenkyū-buntansha) |
OMATA Mitsuhumi MEIKAI UNIVERSITY Economics Lecturer, 経済学部, 講師 (40316683)
TSUCHIYA Kazuyuki CHIBA COMMERCIAL UNIVERSITY COMMERCE Associate professor, 商経学部, 助教授 (30288013)
INOUE Yukinari TOUHOKUGAKUIN UNIVERSITY Economics Associate Professor, 経済学部, 助教授 (10308273)
MACHIDA Yoshihiro TOKYO KEIZAI UNIVERSITY Economics Associate Professor (2001〜2002only) (50267431)
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| Project Period (FY) |
2001 – 2002
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| Keywords | emerging stages of capital markets / international perspective / professionals / statutory audit by professionals / auditing in France / SEC / financial accounting standards / accounting and auditing in Malaysia |
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| Research Abstract |
Our research project which focused on the emerging stages of capital markets in European and Asian countries compelled us to be engaged in marketing clear the fundamental structure of statutory auditing by professionals inclusive of financial accounting as its infrastructures and fundamental issues surrounding professional accountants from the international perspectives. In this occasion, we defined the region of "international" to compose of US., UK., Germany, France from the developed countries and Malaysia from the emerging countries.
All members shared their research issues by contributing to journals shown in adjunct Reference.
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