2014 Fiscal Year Final Research Report
The efficiency of corporate governance monitoring in Japanese firms
Project/Area Number |
25885036
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Research Category |
Grant-in-Aid for Research Activity Start-up
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Allocation Type | Single-year Grants |
Research Field |
Accounting
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Research Institution | Kochi University of Technology (2014) Hitotsubashi University (2013) |
Principal Investigator |
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Project Period (FY) |
2013-08-30 – 2015-03-31
|
Keywords | 内部統制 / コーポレート・ガバナンス |
Outline of Final Research Achievements |
This study examines the relationship between corporate governance attributes and the quality of internal controls. The empirical result shows that the boards' expertise has a positive correlation with the quality of internal controls.
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Free Research Field |
会計監査
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