Quality Measurement of Audit of a Virtual Business Risk Information by Experimental Method

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K13061
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Konan University
• Principal Investigator: NAITO FUMIO 甲南大学, 経営学部, 教授 (80188862)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: 監査の質 / ビジネス・リスク情報 / 保証業務

Outline of Final Research Achievements

This study was conducted with the aim of directly measuring the quality of audits of financial statements as statutory audits. It is practically impossible to measure the quality of audits using actual audit document data from the viewpoint of the auditor's confidentiality obligation. Therefore, by presenting virtual business risk information inductively extracted from actual business risk information to German university researchers and a few certified public accountants, through the planning of the audit plan, the rationality of the basis of the audit opinion expressions Was analyzed. As a result, we detected that it might be possible to measure audit quality directly.

Free Research Field

会計学