2011 Fiscal Year Final Research Report
Study on the Audit Quality in the Audit Firm : The Japanese and the U. S. Evidence
| Project/Area Number |
21530473
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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 | Aoyama Gakuin University |
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Principal Investigator |
MACHIDA Yoshihiro 青山学院大学, 会計プロフェッション研究科, 教授 (50267431)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 会計監査 |
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| Research Abstract |
In this Research we investigated the time of auditing in the Japanese and the U. S. audit firms to consider the audit quality in Japanese audit firms. As a result the time of auditing in the Japanese audit firms is one-four of that in the U. S. firms, and especially there are a significant difference in other procedures than the substantive procedure that needs the audit evidence explicitly. On the perspective of audit quality, our finding suggests the Japanese audit practice have a big problem to be solved.
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