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international comparison and theoretical research on the audit pricing model

Research Project

Project/Area Number 24730395
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionAoyama Gakuin University

Principal Investigator

YAZAWA KENICHI  青山学院大学, 経営学部, 准教授 (70406817)

Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
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)
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
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.

Report

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

    (6 results)

All 2014 2013 2012 Other

All Journal Article (1 results) Presentation (4 results) Book (1 results)

  • [Journal Article] なぜ日本企業の監査報酬は低いのか?ー31カ国による国際比較研究2014

    • Author(s)
      矢澤憲一
    • Journal Title

      会計・監査ジャーナル

      Volume: 26 Pages: 87-95

    • Related Report
      2013 Research-status Report
  • [Presentation] 監査報酬の国際比較研究ーなぜ日本企業の監査報酬は低いのか?2014

    • Author(s)
      矢澤憲一
    • Organizer
      日本会計研究学会
    • Place of Presentation
      横浜国立大学
    • Year and Date
      2014-09-05
    • Related Report
      2014 Annual Research Report
  • [Presentation] 日本企業の監査報酬は本当に低いのか?2013

    • Author(s)
      矢澤憲一
    • Organizer
      日本監査研究学会
    • Place of Presentation
      東北大学
    • Related Report
      2013 Research-status Report
  • [Presentation] 監査報酬の国際比較

    • Author(s)
      矢澤憲一
    • Organizer
      日本IR学会
    • Place of Presentation
      法政大学
    • Related Report
      2013 Research-status Report
  • [Presentation] A review of archival audit research in Japan: A perspective on the first ten years

    • Author(s)
      Kenichi Yazawa
    • Organizer
      Brown bag Session at UNSW
    • Place of Presentation
      University of New South Wales
    • Related Report
      2012 Research-status Report
  • [Book] わが国監査報酬の実態と課題2012

    • Author(s)
      監査人・監査報酬問題研究会
    • Total Pages
      272
    • Publisher
      日本公認会計士協会出版局
    • Related Report
      2012 Research-status Report

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

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