| Project/Area Number |
24730395
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
YAZAWA KENICHI 青山学院大学, 経営学部, 准教授 (70406817)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
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| Keywords | 監査報酬 / 監査制度 / 国際比較 / 会計監査 / 独立性 / 専門性 / リスク |
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| Outline of Final Research Achievements |
This study analyzes the audit fees of 12,384 listed companies in the 31 countries and finds the evidence that indicate the determinants of audit fees in Japan and other countries. As a result, I found that the ratio of audit fees in the total assets of Japanese companies is 20th in the 31 countries, which also means it is one quarter of U.S, U.K and Australia, a half of Germany and France. In addition, I found that audit fees are lower when public enforcement is weaker, management compensation is lower, and business risk is lower. These findings provide important insights to the determinant of audit fees in Japan and other countries.
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