2016 Fiscal Year Final Research Report
Towards accounting regulations to eradicate fraudulent accounting
| Project/Area Number |
26590080
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Osaka University |
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Principal Investigator |
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| Research Collaborator |
MIWA Kazunori 神戸大学, 経済経営研究所, 講師 (00748296)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 財務会計 / 利益操作 / 新規株式公開 / 会計実験 |
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| Outline of Final Research Achievements |
The purpose of this research is to make several suggestions to accounting regulations in order to eradicate fraudulent accounting. So far, the accounting regulations basically have tightened accounting rules to realize this goal. Even recently, however, there were several cases of financial window-dressing. In this research, we focus on managers’ mental state and examine why they bias accounting numbers.
The conclusions are as follows: (i) Managers boost earnings for their own gains, (ii) There needs to be at least one player in a window-dressing case who gives credits to biased accounting numbers, and (iii) To eradicate fraudulent accounting, accounting regulations need to prevent them to be in collusion.
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| Free Research Field |
会計学
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