Demonstration of divergence of corporate risk information disclosure and measurement of assurance level of audit of the risk information

2016 Fiscal Year Final Research Report

• Project/Area Number: 25285144
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Partial Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Konan University
• Principal Investigator: NAITO FUMIO 甲南大学, 経営学部, 教授 (80188862)
• Co-Investigator(Kenkyū-buntansha): 松本 祥尚 関西大学, 会計研究科, 教授 (30219521) ; 林 隆敏 関西学院大学, 商学部, 教授 (50268512) ; 宮本 京子 関西大学, 商学部, 准教授 (50407334)
• Project Period (FY): 2013-04-01 – 2017-03-31
• Keywords: 会計学 / 企業リスク情報 / 監査保証水準 / 企業内容開示制度

Outline of Final Research Achievements

In the corporate disclosure system based on the Financial Instruments and Exchange Act, emphasis is recently placed on how to deal with risks related to domestic and overseas economic and business environments surrounding corporate activities. This research clarifies how to disclose corporate risk information and how to assure by the audit to ensure the reliability of the information.
Two research results are as follows. First, regarding the manner of disclosure, we grouped the aggressiveness of disclosing corporate risk information and demonstrated the diversity of disclosure from the actual disclosure. Secondly, regarding the assurance mechanism, we established the basis of assurance level measurement, which is the key concept of assurance.

Free Research Field

会計学