2010 Fiscal Year Final Research Report
Empirical research on relationship among corporate governance, auditing, and earnings quality
| Project/Area Number |
20730309
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
YAZAWA Kenichi Aoyama Gakuin University, 経営学部, 准教授 (70406817)
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| Project Period (FY) |
2008 – 2010
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| Keywords | コーポレート・ガバナンス / 監査報酬 / 利益管理 / 監査の質 / 利益の質 / 役員構造 / 株式所有構造 / 独立性 |
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| Research Abstract |
Firstly, I constructed a database that integrates corporate governance, auditing, and financial characteristics. Secondary, I investigate relationship among corporate governance, audit fee and earnings management using 8,129 Japanese listed companies from March 2004 to March 2008.
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