2011 Fiscal Year Final Research Report
Research of Assurance Effect on the Risk Information in Capital Market
| Project/Area Number |
21530486
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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 | Kansai University |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | 監査 / 格付け / 保証 / リスク / 監査報告 / 損害賠償 / 証券市場 / 監査機能 |
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| Research Abstract |
Various assurance information such as the credit rating or the audit information exists institutionally in each country in order to indicate degree of risk and uncertainty of financial instruments. I tried to prove the following three issues institutionally and substantially : (1) a role inducing financial instruments trade, (2) an effect of the risk related information(assurance information) on damage occurrence that the risk actualizes, (3) contents, characteristics, and assurance level in relation to the desirable disclosure of risk related information.
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