2010 Fiscal Year Final Research Report

Research study about auditing markets between USA and Japan

Research Project

Project/Area Number	20530428
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Aichi University
Principal Investigator	MORITA Yoshihisa Aichi University, 経営学部, 教授 (20088727)
Project Period (FY)	2008 – 2010
Keywords	監査報酬 / 被監査報酬 / 金融商品取引法監査 / 会計不祥事 / 財務諸表監査 / 内部統制監査 / 四半期レビュー
Research Abstract	According to micro economics, the cross price of goods is decided by the point at which the supply curve and demand curve. This theory may also apply to the determination of the Auditing fees , although auditing is an invisible good. The new Japanese statutory auditing system for financial statements and internal controls , started with the2008 fiscal year. Future auditing research will be based on this new system. The purpose of the paper is to analyze the determination of the 2008-2010 audit fee using the corporate annual reports submitted to Financial Service Agency.

(6 results)