The Influence of Standardization Process in Accounting and Auditing

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380588
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Tohoku University
• Principal Investigator: Inokuma Hiroko 東北大学, 経済学研究科(研究院), フェロー (30596416)
• Co-Investigator(Kenkyū-buntansha): SHIMIZU Takashi 東京大学, 総合文化研究科, 准教授 (00334300)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: グローバリゼーション / 会計・監査制度 / IFRS / 国際標準化 / 会社法 / 税制 / 会計監査人の資格 / 監査判断

Outline of Final Research Achievements

When we consider the process of the globalization in economy, while the international standardization of the accounting system to progress, there is interaction with the conflict and collision between the international standardization and local accounting system.
When introducing the international accounting standards and accounting systems, each country should face any problems, and need to investigate how it should be corresponded. And more, standardization of accounting and auditing standards might cause any inconsistencies between the tax system and Companies Act in particular about distributable profit of the each country. We’ve considered how this mismatch can be resolved. In our study, we can point out that the international standardization of economic globalization and the accounting system associated with, do not necessarily mean the unification of the accounting system beyond the nation and unification system is not preferable unconditionally.

Free Research Field

会計監査