2015 Fiscal Year Final Research Report
An Empirical research of Assurance for CSR reports
| Project/Area Number |
25780293
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Rikkyo University |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Keywords | CSR報告書 / 保証 |
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| Outline of Final Research Achievements |
I found some evidence that relate to CSR reports issuance and their assurance through some empirical research. Especially, I tested the perceptions of assurance on CSR Reports. It reveals that the assurance for CSR reports might not be fully perceived as planned. Moreover, I explored the determinants of CSR report assurance provider choice using archival data. Then, I had some interviews with the assurance providers and the preparer of CSR reports.
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| Free Research Field |
会計
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