2013 Fiscal Year Final Research Report
Dissolution and Transfer of Organizational Capabilities: Interdisciplinary Multi-level Analysis
| Project/Area Number |
23330124
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Business administration
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
KARUBE Masaru 一橋大学, 大学院商学研究科, 准教授 (90307372)
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| Co-Investigator(Kenkyū-buntansha) |
FUKUKAWA Hironori 一橋大学, 大学院・商学研究科, 教授 (80315217)
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| Project Period (FY) |
2011-04-01 – 2014-03-31
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| Keywords | 監査法人 / プロフェッショナル組織 / 合併 / 能力構築 / 制度ロジック |
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| Research Abstract |
We originally constructed the original data set that comprises audit activities for 5077 listed firms during the period from 1960 throughout 2012, including 259,127 cases of auditors-client firms relationships. Our results can be summarized into four major findings: (i) The history of Japanese audit industry experienced five different time period, and the industry is also characterized as series of mergers since 1985 and thereafter, which results in dominance of limited number of large audit firms; (ii) Clients-auditors relationships had been stable, but their relationships have been changed since demise of Chuo-Aoyama audit firm; Audit fee is not only determined by structural characteristics of client firms, but also determined by structural characteristics of audit firms.
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Research Products
(12 results)
