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An analytical and experimental research in an accounting quality

Research Project

Project/Area Number 15H03403
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionDoshisha University

Principal Investigator

taguchi satoshi  同志社大学, 商学部, 教授 (70338234)

Co-Investigator(Kenkyū-buntansha) 三輪 一統  神戸大学, 経済経営研究所, 講師 (00748296)
上枝 正幸  青山学院大学, 経営学部, 准教授 (20367684)
村上 裕太郎  慶應義塾大学, 経営管理研究科(日吉), 准教授 (30434591)
椎葉 淳  大阪大学, 経済学研究科, 教授 (60330164)
太田 康広  慶應義塾大学, 経営管理研究科(日吉), 教授 (70420825)
Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥14,170,000 (Direct Cost: ¥10,900,000、Indirect Cost: ¥3,270,000)
Fiscal Year 2017: ¥5,720,000 (Direct Cost: ¥4,400,000、Indirect Cost: ¥1,320,000)
Fiscal Year 2016: ¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2015: ¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Keywords会計 / 保守主義 / 契約支援機能 / ゲーム理論 / 経済実験 / 会計学 / 契約理論 / 実験 / モデル
Outline of Final Research Achievements

The purpose of this research is to examine an accounting quality in the contract implementation role of financial accounting by an approach that combines theory (analytical research) and experiment. Specifically, we deal with issues such as conservatism, earnings quality, and corporate governance. Although there are many archival researches mainly based on the securities market, this research combines analytical research and experimental research, and provides a new view of an accounting quality, and we make an important contribution to the research and practice in this area.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Annual Research Report
  • 2015 Annual Research Report
  • Research Products

    (40 results)

All 2018 2017 2016 2015

All Journal Article (16 results) (of which Acknowledgement Compliant: 6 results,  Peer Reviewed: 1 results,  Open Access: 2 results) Presentation (24 results) (of which Int'l Joint Research: 7 results,  Invited: 11 results)

  • [Journal Article] Contract Rigidity and Timeliness of Accounting Information.2018

    • Author(s)
      K. MIWA, Y. MURAKAMI, A. SHIIBA and S. TAGUCHI.
    • Journal Title

      RIEB (Research Institute for Economics & Business Administration) Kobe University Discussion Paper Series No. 2018-09, pp.1-30, 2018,

      Volume: 2018-9 Pages: 1-30

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 人間とAIとが共存する未来社会のデザイン:実験社会科学、トランス・サイエンス、フューチャー・デザインの融合へ向けて2018

    • Author(s)
      田口聡志
    • Journal Title

      同志社商学

      Volume: 69-6 Pages: 177-202

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 実験研究とディスクロージャー研究〈その2〉2018

    • Author(s)
      上枝正幸
    • Journal Title

      青山経営論集

      Volume: 第52巻第4号 Pages: 47-69

    • NAID

      120006478893

    • Related Report
      2017 Annual Research Report
  • [Journal Article] IFRSのグローカルジレンマ:IASBの意思決定と基準導入の質2017

    • Author(s)
      田口聡志
    • Journal Title

      『企業会計』

      Volume: 69(8) Pages: 41-48

    • Related Report
      2017 Annual Research Report
  • [Journal Article] グローカル問題と実験制度会計論2017

    • Author(s)
      田口聡志
    • Journal Title

      会計

      Volume: 第191巻第1号 Pages: 30-39

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 新規参入企業に対するプレアナウンスメントの戦略的効果2017

    • Author(s)
      三輪一統・椎葉淳
    • Journal Title

      現代ディスクロージャー研究

      Volume: 16 Pages: 1-23

    • NAID

      40021170646

    • Related Report
      2016 Annual Research Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] Toward the policy evaluation for the Japan’s Corporate Governance Code: A future outlook2016

    • Author(s)
      Taguchi. S.
    • Journal Title

      同志社商学

      Volume: 68(1-2) Pages: 29-36

    • NAID

      120005890351

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] ルールのタイプとそのパフォーマンス:会計規制のあり方に関する実験研究の現状と展望2016

    • Author(s)
      田口聡志
    • Journal Title

      同志社商学

      Volume: 68(3) Pages: 33-51

    • NAID

      120005947347

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 裁量的会計ナラティブ:経営者の言説の研究2016

    • Author(s)
      上枝正幸
    • Journal Title

      青山経営論集

      Volume: 51(3) Pages: 169-192

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 契約支援機能における会計の質に関する理論と実験の融合に向けて2016

    • Author(s)
      田口聡志・上枝正幸・三輪一統
    • Journal Title

      同志社商学

      Volume: 67-4 Pages: 253-279

    • Related Report
      2015 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] タックス・コンプライアンス実験研究の現状と展望2016

    • Author(s)
      田口聡志・村上裕太郎
    • Journal Title

      同志社商学

      Volume: 67-5・6 Pages: 19-44

    • NAID

      120005745798

    • Related Report
      2015 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 理論と実証の融合 ーアーカイバル・リサーチのミクロ経済学的基礎ー2016

    • Author(s)
      太田康広
    • Journal Title

      會計

      Volume: 189-1 Pages: 51-63

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 会計コミュニケーションを研究する―過去・現在・未来―2016

    • Author(s)
      上枝正幸
    • Journal Title

      青山経営論集

      Volume: 50-4 Pages: 21-40

    • NAID

      40020808831

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 会計と実験:未来をデザインする会計2015

    • Author(s)
      田口聡志
    • Journal Title

      季刊企業経営

      Volume: 132 Pages: 12-15

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 利益の堅さと利益マネジメント2015

    • Author(s)
      太田康広
    • Journal Title

      會計

      Volume: 188-3 Pages: 310-324

    • NAID

      40020565693

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 実験研究とディスクロージャー研究<その1>2015

    • Author(s)
      上枝正幸
    • Journal Title

      青山経営論集

      Volume: 50-3 Pages: 55-78

    • Related Report
      2015 Annual Research Report
  • [Presentation] Contract Rigidity and Timeliness of Accounting Information.2018

    • Author(s)
      K. MIWA., Y. MURAKAMI., A. SHIIBA., and S. TAGUCHI.
    • Organizer
      日本ディスクロージャー研究学会第3回JARDISワークショップ
    • Related Report
      2017 Annual Research Report
  • [Presentation] The escalation of lies:An experimental study of the repeated deception game.2017

    • Author(s)
      三輪一統・田口聡志・山本達司
    • Organizer
      第21回実験社会科学カンファレンス
    • Related Report
      2017 Annual Research Report
  • [Presentation] Are IPOs ‘Overpriced’ ? - Strategic Interactions between the Entrepreneur and the Underwriter by Lying -2016

    • Author(s)
      Tatsushi YAMAMOTO, Satoshi TAGUCHI, Kazunori MIWA
    • Organizer
      28th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      The Ritz-Carlton, Kapalua in Maui, Hawaii,USA
    • Year and Date
      2016-11-06
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Are IPOs ‘Overpriced’ ? - Strategic Interactions between the Entrepreneur and the Underwriter by Lying -2016

    • Author(s)
      Tatsushi YAMAMOTO, Satoshi TAGUCHI, Kazunori MIWA
    • Organizer
      6th International Conference on Business and Economics Research
    • Place of Presentation
      Holiday Inn Vancouver-Centre, Canada
    • Year and Date
      2016-09-21
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 会計のグローカル問題と実験制度会計論2016

    • Author(s)
      田口聡志
    • Organizer
      日本会計研究学会第75回全国大会
    • Place of Presentation
      静岡コンベンションアーツセンター(グランシップ)、静岡県
    • Year and Date
      2016-09-12
    • Related Report
      2016 Annual Research Report
    • Invited
  • [Presentation] 減損会計と透明性: 経営者と監査人における意見対立の開示効果の実験研究2016

    • Author(s)
      三輪一統・田口聡志・藤山敬史
    • Organizer
      日本会計研究学会第75回全国大会
    • Place of Presentation
      静岡コンベンションアーツセンター(グランシップ)、静岡県
    • Year and Date
      2016-09-12
    • Related Report
      2016 Annual Research Report
  • [Presentation] Voluntary Disclosure and Value Relevance of Segment Information2016

    • Author(s)
      Yutaro Murakami and Atsushi Shiiba
    • Organizer
      the 2016 AAA (American Accounting Association) Annual meeting
    • Place of Presentation
      New York Hilton Midtown, New York, USA
    • Year and Date
      2016-08-06
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Tax Compliance with strategic auditors: An experimental study2016

    • Author(s)
      Yutaro Murakami and Satoshi Taguchi
    • Organizer
      39th European Accounting Association Annual Congress
    • Place of Presentation
      Maastricht University, Maastricht, Nederland
    • Year and Date
      2016-05-11
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 実験会計研究の最先端2016

    • Author(s)
      田口聡志
    • Organizer
      第1回JARDISワークショップ
    • Place of Presentation
      県立広島大学サテライトオフィス
    • Year and Date
      2016-03-21
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] Are IPOs‘Overpriced’? Strategic Interactions between the Entrepreneur and the Underwriter by Lying2016

    • Author(s)
      三輪一統、田口聡志、山本達司
    • Organizer
      Tokyo Accounting Workshop
    • Place of Presentation
      東京大学
    • Year and Date
      2016-03-11
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] 実験で会計の何が分かるのか 実験制度会計論序説2016

    • Author(s)
      田口聡志
    • Organizer
      WABERGワークショップ 経済、ビジネス、会計に関する実証的研究のフロンティア
    • Place of Presentation
      早稲田大学
    • Year and Date
      2016-02-08
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] 真実報告に関する実験研究の最前線2016

    • Author(s)
      田口聡志
    • Organizer
      大阪大学経営研究会
    • Place of Presentation
      大阪大学
    • Year and Date
      2016-02-03
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] 会計不正とガバナンス:経済実験によるアプローチ2016

    • Author(s)
      田口聡志
    • Organizer
      日本監査研究学会第39回西日本部会
    • Place of Presentation
      追手門学院大学、大阪府
    • Related Report
      2016 Annual Research Report
    • Invited
  • [Presentation] 真実の報告をさせるには:実験契約理論の最新の動向2016

    • Author(s)
      田口聡志
    • Organizer
      メルコ管理会計研究セミナー
    • Place of Presentation
      埼玉大学、埼玉県
    • Related Report
      2016 Annual Research Report
    • Invited
  • [Presentation] Voluntary disclosure does not promote the trust between investor and manager: An experimental study2016

    • Author(s)
      田口聡志
    • Organizer
      CEE and RISS Seminar Series on Experimental Economics (第7回)
    • Place of Presentation
      関西大学経済実験センター、大阪府吹田市
    • Related Report
      2016 Annual Research Report
    • Invited
  • [Presentation] 第44回日本公認会計士協会学術賞受賞作品:会計不正と実験制度会計論~未来の会計をデザインする~2016

    • Author(s)
      田口聡志
    • Organizer
      日本公認会計士協会第37回研究大会2016
    • Place of Presentation
      迎賓館グランプラス(福島県)
    • Related Report
      2016 Annual Research Report
    • Invited
  • [Presentation] Strategic Commitment and Lying: An Experimental Study on the Interaction between Entrepreneur and Underwriter2015

    • Author(s)
      Kazunori MIWA, Satoshi TAGUCHI, Tatsushi YAMAMOTO
    • Organizer
      The 6th International Conference of The Japanese Accounting Review
    • Place of Presentation
      Kobe University
    • Year and Date
      2015-12-09
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] How does the difference in social norms of disclosure systems affect the development of trust and reciprocity?: An experimental study2015

    • Author(s)
      田口聡志
    • Organizer
      第19回実験社会科学カンファレンス
    • Place of Presentation
      東京大学
    • Year and Date
      2015-11-29
    • Related Report
      2015 Annual Research Report
  • [Presentation] Experiments on Strategic Interactions between entrepreneur and Underwriter2015

    • Author(s)
      田口聡志
    • Organizer
      行動経済学会第9回大会
    • Place of Presentation
      近畿大学
    • Year and Date
      2015-11-28
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] Why do people tell lies?2015

    • Author(s)
      三輪一統
    • Organizer
      行動経済学会第9回大会
    • Place of Presentation
      近畿大学
    • Year and Date
      2015-11-28
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] Tax compliance with strategic auditors: An experimental study2015

    • Author(s)
      Yutaro Murakami and Satoshi Taguchi
    • Organizer
      Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Sanctuary Cove, QLD, Australia
    • Year and Date
      2015-11-01
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 理論と実証の融合2015

    • Author(s)
      太田康広
    • Organizer
      第74回日本会計研究学会年次大会
    • Place of Presentation
      神戸大学
    • Year and Date
      2015-09-06
    • Related Report
      2015 Annual Research Report
  • [Presentation] Tax compliance with strategic auditors: An experimental study2015

    • Author(s)
      Yutaro Murakami and Satoshi Taguchi
    • Organizer
      第74回日本会計研究学会年次大会
    • Place of Presentation
      神戸大学
    • Year and Date
      2015-09-06
    • Related Report
      2015 Annual Research Report
  • [Presentation] Tax compliance with strategic auditors: An experimental study2015

    • Author(s)
      Yutaro Murakami and Satoshi Taguchi
    • Organizer
      the 2015 AAA (American Accounting Association) Annual meeting
    • Place of Presentation
      Hyatt Regency Hotel Chicago, Chicago, IL, USA.
    • Year and Date
      2015-08-08
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research

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Published: 2015-04-16   Modified: 2019-03-29  

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