2012 Fiscal Year Final Research Report
Empirical analysis about the effects of the changes inaudit services on accounting information and the stock market
| Project/Area Number |
21530462
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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 | Kobe University |
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Principal Investigator |
TAKADA Tomomi 神戸大学, 大学院・経営学研究科, 准教授 (00452483)
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| Co-Investigator(Kenkyū-buntansha) |
MURAMIYA Katsuhiko 神戸大学, 経済経営研究所, 講師 (50452488)
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| Project Period (FY) |
2009 – 2012
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| Keywords | 監査 / 財務会計 / 内部統制 / 四半期レビュー |
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| Research Abstract |
In this project, the effects of the changes in audit services on accounting information and the stock market were empirically investigated. We found (1) the degree of conservatism in quarterly earnings became higher after the introduction of auditor’s review on quarterly financial statement and (2) firms with internal control issues report less accurate management forecasts. We presented research achievements including these two findings in several articles, conferences, and books.
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