2010 Fiscal Year Final Research Report
Empirical research on factors which cause the change of earnings information and improvement aspects of audit & assurance services
| Project/Area Number |
20330098
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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 | Konan University |
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Principal Investigator |
NAITO Fumio Konan University, 経営学部, 教授 (80188862)
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| Co-Investigator(Kenkyū-buntansha) |
KUROKAWA Yukiharu 慶應義塾大学, 商学部, 教授 (10129421)
SHIBA Kenji 関西大学, 大学院・会計研究科, 教授 (40154231)
HAYASHI Takatoshi 関西学院大学, 商学部, 教授 (50268512)
ASANO Takashi 首都大学東京, 大学院・社会科学研究科, 准教授 (30329833)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 利益情報 / ディスクロージャー制度 / 財務諸表監査 / 保証業務 / XBRL / 経営者の会計選 |
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| Research Abstract |
Our research objective is to present more useful disclosure systems of earnings information and a more effective approach of financial audit or assurance services related to the disclosure systems. We analyzed the factors which cause the change of earnings information based on five times questionnaires and interview survey to major stakeholders such as CPAs, managements, and analysts. We also investigated reform or improvement possibilities of disclosure systems, assurance methods of financial statements information reliability, and communication methods of assurance results.
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Research Products
(31 results)
