2017 Fiscal Year Annual Research Report
Project/Area Number |
16J01119
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Research Institution | Nagoya University |
Principal Investigator |
顧 俊堅 名古屋大学, 経済学研究科, 特別研究員(PD)
|
Project Period (FY) |
2016-04-22 – 2018-03-31
|
Keywords | Audit fees / Earnings quality / litigation risk |
Outline of Annual Research Achievements |
We focus on three FDI characteristics that potentially reflect the environmental risk in host countries: the number of common-law countries the client has invested in, the number of developing countries the client has invested in, and the geographical distance between the client and the host countries, which in turn, represent the clients’ risk. Given that host country risk arises from underdeveloped institutions with respect to regulatory quality, rule of law, control of corruption, and political instability, these three FDI characteristics might increase auditor risk and fees. We presented the research at several international (2017 annual meeting of the AAA, 40th EAA annual congress) and domestic (日本会計研究学会, 国際会計研究学会) conferences and received plenty of helpful comments.
|
Research Progress Status |
29年度が最終年度であるため、記入しない。
|
Strategy for Future Research Activity |
29年度が最終年度であるため、記入しない。
|
Research Products
(4 results)