2007 Fiscal Year Final Research Report Summary
Study on Assurance of the Reliability of Financial Information
| Project/Area Number |
17203031
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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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 University |
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Principal Investigator |
TOMOSUGI Yoshimasa Nagoya University, Economic, Emeritus Professor (60085074)
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| Co-Investigator(Kenkyū-buntansha) |
SATO Michimasa Nagoya University, Economic, Professor (60114948)
KIMURA Shougo Nagoya University, Economic, Professor (10225039)
野口 晃弘 名古屋大学, 大学院・経済学研究科, 教授 (90208314)
TANAKA Hiroshi Kanagawa University, Economic, Professor (10064875)
TOKUGA Yoshihiro Kyoto University, Economic, Professor (70163970)
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| Project Period (FY) |
2005 – 2007
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| Keywords | reliability / faithful representation / unfair accounting / unfair audit / quality of profit / quality of audit / distrust accounting / distrust audit |
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| Research Abstract |
The aim of this special committee is to identify the function of "quality of earnings" and "quality of audit" in the reliability of accounting and auditing, which are seriously affected by the recent accounting and auditing scandals in Japan. The relation among the three positions is 1) corporate management who creates and releases financial information in accordance with the accounting standards, 2) investors who receive and use it and 3) auditors who assess it as the independent party.
This research project is constructed by the three perspectives ; the research on the relation between the reliability of financial information and the reliability of auditing, the theoretical research on the reliability of financial information, and the empirical research on the reliability of financial information
We analyzed the concept of "the reliability of financial information". Although IASB/FASB joint project for the conceptual framework seems to replace the word, "reliability" by "faithful representation", we explained the structure of reliability of financial information and the reliability in terms of measurement and communication in accounting.
We researched about the need for reviewing the quality control of auditing and internal control of accounting firms, and clarified whether the accounting scandals and window dressings were caused by the defect of the risk-based approach in auditing or by the lack of independence and professional ethics. And, we sent out the questionnaire to 1,636 companies listed at the Tokyo Stock Exchange, in order to figure out the present situation of the belief or understanding of the Japanese people in practice.
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[Journal Article] 「資産減〓企〓价〓」2007
Author(s)
向 伊知郎・林 慶雲・西海 学
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Journal Title
『Proceedings中国会〓学会2007年年会』中〓
Pages: 1696-1710
Description
「研究成果報告書概要(和文)」より
Peer Reviewed
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[Book] 監査論の基礎2007
Author(s)
石田三郎・林 隆敏・岸 牧人編著
Total Pages
278
Publisher
東京経済情報出版
Description
「研究成果報告書概要(和文)」より
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[Book] 会社を読む技法2006
Author(s)
田中 弘
Total Pages
248
Publisher
白桃書房
Description
「研究成果報告書概要(和文)」より
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