2009 Fiscal Year Final Research Report
International comparative study of auditor's ethics in public sector auditing
| Project/Area Number |
18530341
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | Hokkaido University |
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Principal Investigator |
YOSHIMI Hiroshi Hokkaido University, 大学院・経済学研究科, 教授 (90222398)
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| Research Collaborator |
MARK Christensen サザンクロス大学, 商学部, 上級講師
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| Project Period (FY) |
2006 – 2009
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| Keywords | 会計学 / 公会計 / 公監査 / 監査論 / 会計倫理 |
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| Research Abstract |
In this study, it is found that international ethical standards are needed. Typically in the public sector field, standards might be prepared except ethical standards by professional bodies, so it means it is very important that these standards might be uniformed. These results are presented in some international accounting conferences.
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