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Experimental Investigations of Client Rejetion for Going Concern Reasons and Initial Public Offerings Concerns

Research Project

Project/Area Number 24530578
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionMeiji University

Principal Investigator

TATSUHIKO Kato  明治大学, 商学部, 教授 (20204480)

Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Keywords監査難民 / 新興企業 / 監査拒否 / ゲーム理論 / 経済実験 / 損害賠償責任 / 監査契約 / IPO市場 / 監査人 / 監査契約の拒否 / 実験 / 実験会計学 / 監査人の独立性 / 監査法人
Outline of Final Research Achievements

The purpose of my research is to coduct experimental investigations on following client rejection issues based on the game theoretical settings. Big audit firms are reluctant to accept an audit offer from clients with going concern problems and it is small audit firms that accept this offer. Their independence is at stake. My research demonstrates that auditors with less market power don't compromise their independence, even if their clients are investment-averse. Client rejection leads to a huge economic loss and ultimately a market failure, through preventing high promising entrepreneurs from having access to capital markets. My research indicates that the stricteness of legal liability does not have much impact om client rejection nor investor's decision. Howerver, it suggests that the high frequency of the bad type entrepreneur should produce mutual defection between auditors and investors, that is, less frequent great effort at evaluationg clients and less frequent investment.

Report

(4 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (11 results)

All 2015 2014 2013 2012

All Journal Article (5 results) (of which Peer Reviewed: 1 results) Presentation (5 results) Book (1 results)

  • [Journal Article] フランスにおる会計検査の新展開―最新の検査報告書における監査証明の分析から―2015

    • Author(s)
      加藤達彦
    • Journal Title

      商学論叢

      Volume: 97-2 Pages: 79-114

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 質の悪い経営者の増加と監査人の損害賠償責任が監査拒否と投資判断に及ぼす影響2015

    • Author(s)
      加藤達彦
    • Journal Title

      會計

      Volume: 187-5 Pages: 64-75

    • NAID

      40020435061

    • Related Report
      2014 Annual Research Report
  • [Journal Article] 監査契約の拒否と監査人の損害賠償責任2014

    • Author(s)
      加藤達彦
    • Journal Title

      産業経理

      Volume: 74-2 Pages: 33-43

    • NAID

      40020176158

    • Related Report
      2014 Annual Research Report
  • [Journal Article] 監査法人の強制交代の制度化と監査契約の拒否が監査人の独立性に及ぼす影響2013

    • Author(s)
      加藤達彦
    • Journal Title

      會計

      Volume: 184 Pages: 153-165

    • Related Report
      2013 Research-status Report
  • [Journal Article] 監査人の独立性と監査研究2012

    • Author(s)
      加藤達彦
    • Journal Title

      會計

      Volume: 181巻6号 Pages: 763-776

    • NAID

      40019260735

    • Related Report
      2012 Research-status Report
  • [Presentation] An Experimental Investigation of Auditor Liability and Client Rejection2015

    • Author(s)
      Tatsuhiko KATO
    • Organizer
      European Accounting Association
    • Place of Presentation
      Glasgow, U.K.
    • Year and Date
      2015-04-28 – 2015-04-30
    • Related Report
      2014 Annual Research Report
  • [Presentation] The Effect of Mandatory Audit Firm Rotation and Client Rejection on Auditor Independence: An Experimental Investigation2013

    • Author(s)
      Tatsuhiko Kato
    • Organizer
      European Accounting Association
    • Place of Presentation
      Universite de Paris Dauphine
    • Related Report
      2013 Research-status Report
  • [Presentation] 強制監査法人交代の制度化と監査契約の拒否に関する実験的検証2013

    • Author(s)
      加藤達彦
    • Organizer
      日本会計研究学会
    • Place of Presentation
      中部大学
    • Related Report
      2013 Research-status Report
  • [Presentation] The Effect of Mandatory Audit Firm Rotation and Client Rejection on Auditor Independence: An Experimental Investigation2013

    • Author(s)
      Tatsuhiko Kato
    • Organizer
      European Accounting Association
    • Place of Presentation
      Paris, France
    • Related Report
      2012 Research-status Report
  • [Presentation] Mandatory Audit Firm Retention and Rotation Requirements: An Experimental Investigation2012

    • Author(s)
      Tatsuhiko Kato
    • Organizer
      European Accounting Association
    • Place of Presentation
      Ljubljana, Slovenia
    • Related Report
      2012 Research-status Report
  • [Book] ドイツ・フランスの公会計・検査制度2012

    • Author(s)
      亀井孝文・中西一・石森久広・加藤達彦
    • Total Pages
      287
    • Publisher
      中央経済社
    • Related Report
      2012 Research-status Report

URL: 

Published: 2013-05-31   Modified: 2019-07-29  

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