| 研究課題/領域番号 |
23K18800
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| 研究種目 |
研究活動スタート支援
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| 配分区分 | 基金 |
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| 審査区分 |
0107:経済学、経営学およびその関連分野
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| 研究機関 | 一橋大学 |
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研究代表者 |
LU CHUN 一橋大学, 大学院経営管理研究科, 講師 (20979489)
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| 研究期間 (年度) |
2023-08-31 – 2025-03-31
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| 研究課題ステータス |
交付 (2023年度)
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| 配分額 *注記 |
2,860千円 (直接経費: 2,200千円、間接経費: 660千円)
2024年度: 1,430千円 (直接経費: 1,100千円、間接経費: 330千円)
2023年度: 1,430千円 (直接経費: 1,100千円、間接経費: 330千円)
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| キーワード | Audit Quality / Investment Strategy / Japan Code |
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| 研究開始時の研究の概要 |
Firms' innovation drives competitiveness and long-term growth. The research explores if high-quality auditing enhances innovation in Japanese listed companies. High-quality auditors boost financial reporting quality and facilitate investment efficiency. The impact of Japan's 2015 Corporate Governance Code revision on the audit quality-innovation link will be examined, offering insights for policymakers and management.
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| 研究実績の概要 |
This research aims to explore the potential positive correlation between audit quality and investment efficiency. Spanning from October 2023 to March 2024, an extensive literature review has been meticulously conducted, culminating in the formulation of a comprehensive analytical framework. Due to the voluminous nature of the required data, an initial dataset covering a five-year period was manually collected and subjected to primary analysis, yielding preliminary confirmation of the anticipated outcomes. Subsequent to the involvement of a research assistant, the process of gathering the complete dataset has been expedited. Presently, the research is in the midst of additional data analysis and manuscript composition.
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| 現在までの達成度 (区分) |
現在までの達成度 (区分)
3: やや遅れている
理由
During the initial stages of the first phase, the principal investigator initiated manual data collection for a segment of the entire data duration, attributable to the unavailability of the research assistant until March 2024. Owing to the considerable magnitude of data necessitating manual retrieval and concurrent drafting of the literature review by the principal investigator, there was a marginal temporal setback encountered during the initial portion of this phase. The subsequent integration of the research assistant facilitated an acceleration in the research tempo, thereby ensuring consistent alignment with the predefined timeline.At present, the ongoing activities involve the analysis of additional data and the drafting of the manuscript.
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| 今後の研究の推進方策 |
As the research project progresses, additional robust data analysis is required. Therefore, the research assistant will conduct further data collection, followed by the principal investigator's analysis. Concurrently, the principal investigator will continue manuscript writing and revisions. Upon completion, the manuscript will be submitted for presentation at international conferences. Subsequently, revisions will be made in response to feedback and the manuscript will be submitted to journals.
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