2017 Fiscal Year Final Research Report
Restructuring the Stock Corporation Audit System from the Viewpoints of the Public Audit System
| Project/Area Number |
26380131
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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 |
Civil law
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| Research Institution | Nihon University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
金澤 大祐 日本大学, 法務研究科, 助教 (10648504)
松嶋 隆弘 日本大学, 法学部, 教授 (20287569)
平 裕介 日本大学, 法務研究科, 助教 (30648506)
工藤 聡一 日本大学, 危機管理学部, 教授 (40337126)
鬼頭 俊泰 日本大学, 商学部, 准教授 (40512075)
大久保 拓也 日本大学, 法学部, 教授 (90333103)
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | 自治体監査 / 監査制度 / 地方自治 / 監査役 / 内部統制 / 外部監査 / 妥当性監査 / 不当 |
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| Outline of Final Research Achievements |
While a new perspective of the stock corporation audit system was sought in the public audit system, especially the external audit system of the local public bodies, and a key element for the construction or the legislation of the stock corporation audit system was obtained from the legal arguments on and the legislative changes of such public audit system, a need to conduct a further research to develop this study arose due to the drastic changes in the arguments on the public audit system and the stock corporation audit system, so that such research was conducted, taking into account such changes. Regarding the amendments of the Corporate Act, an assessment was made on an amendment to strengthen the auditor system, the new establishment of the system of the company with audit and supervisory committee and so on. By analyzing how the internal control under the corporate law may be linked to the local government audit system from the viewpoints of the administrative law.
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| Free Research Field |
法学
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