2011 Fiscal Year Final Research Report
Development of the prototype concerning disclosure and assurance of business risks
| Project/Area Number |
20530424
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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 | Nihon University |
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Principal Investigator |
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| Project Period (FY) |
2008 – 2011
|
| Keywords | 事業リスク / リスク情報の開示 / コントロール情報の開示 / カラーリングマップ開示 / リスク情報の保証 / 段階水準型保証 |
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| Research Abstract |
Based on information "business risks exist" alone, the recipient of the information is unable to take any meaningful action. If management decides to disclose the risks, they should also disclose control information about the risks. We consider that "coloring map disclosure for risk-control"is a useful method for conveying risk information or control information visually in an easily understood manner. By focusing our attention on the maturity of entities' control standards, we can raise control standards gradually to the level required by businesses and accordingly raise the strictness of assurance procedures, thereby creating a new model of assurance, "incremental standard assurance".
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Research Products
(12 results)
