| Project/Area Number |
17203031
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nagoya University |
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Principal Investigator |
TOMOSUGI Yoshimasa Nagoya University, Economic, Emeritus Professor (60085074)
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| Co-Investigator(Kenkyū-buntansha) |
SATO Michimasa Nagoya University, Economic, Professor (60114948)
KIMURA Shougo Nagoya University, Economic, Professor (10225039)
野口 晃弘 名古屋大学, 大学院・経済学研究科, 教授 (90208314)
TANAKA Hiroshi Kanagawa University, Economic, Professor (10064875)
TOKUGA Yoshihiro Kyoto University, Economic, Professor (70163970)
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| Project Period (FY) |
2005 – 2007
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| Project Status |
Completed (Fiscal Year 2007)
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| Budget Amount *help |
¥41,340,000 (Direct Cost: ¥31,800,000、Indirect Cost: ¥9,540,000)
Fiscal Year 2007: ¥9,360,000 (Direct Cost: ¥7,200,000、Indirect Cost: ¥2,160,000)
Fiscal Year 2006: ¥14,170,000 (Direct Cost: ¥10,900,000、Indirect Cost: ¥3,270,000)
Fiscal Year 2005: ¥17,810,000 (Direct Cost: ¥13,700,000、Indirect Cost: ¥4,110,000)
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| Keywords | reliability / faithful representation / unfair accounting / unfair audit / quality of profit / quality of audit / distrust accounting / distrust audit / 財務情報 / 会計観 / 表現の忠実性 / 収益費用観 / 資産負債観 / 資金観 |
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| Research Abstract |
The aim of this special committee is to identify the function of "quality of earnings" and "quality of audit" in the reliability of accounting and auditing, which are seriously affected by the recent accounting and auditing scandals in Japan. The relation among the three positions is 1) corporate management who creates and releases financial information in accordance with the accounting standards, 2) investors who receive and use it and 3) auditors who assess it as the independent party.
This research project is constructed by the three perspectives ; the research on the relation between the reliability of financial information and the reliability of auditing, the theoretical research on the reliability of financial information, and the empirical research on the reliability of financial information
We analyzed the concept of "the reliability of financial information". Although IASB/FASB joint project for the conceptual framework seems to replace the word, "reliability" by "faithful representation", we explained the structure of reliability of financial information and the reliability in terms of measurement and communication in accounting.
We researched about the need for reviewing the quality control of auditing and internal control of accounting firms, and clarified whether the accounting scandals and window dressings were caused by the defect of the risk-based approach in auditing or by the lack of independence and professional ethics. And, we sent out the questionnaire to 1,636 companies listed at the Tokyo Stock Exchange, in order to figure out the present situation of the belief or understanding of the Japanese people in practice.
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