2013 Fiscal Year Final Research Report
Auditors' involvement with and evaluation of information relevance
| Project/Area Number |
23530568
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Keywords | 関連性 / 監査判断 / 証拠評価 / 信念関数 |
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| Research Abstract |
Accounting process can be considered as a process of communicating information. This study examined how auditors are involved with information relevance in the process, how they evaluate it, and what factors affects such auditors' evaluation.
I conducted a case study to examine auditors' involvement with information relevance at the financial statement level. As the result, I found that while auditors evaluate the relevance of information that are audited independently of their evaluation of whether the information complies to accounting standards, their evaluation of information relevance does not necessarily conform with the society's expectations. In addition, I investigated auditors' evaluation of the relevance of obtained evidence using experimental data and identified some factors that influence such evaluation.
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