| 研究課題/領域番号 |
20K13654
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| 研究機関 | 名古屋商科大学 |
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研究代表者 |
Frendy 名古屋商科大学, 商学部, 准教授 (00825218)
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| 研究期間 (年度) |
2020-04-01 – 2022-03-31
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| キーワード | client bargaining power / involuntary / auditor switch / audit fee / partner continuity |
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| 研究実績の概要 |
The first paper on the Japanese auditor switch and client bargaining power was written in accordance with the research plan. The paper found that the leverage of clients’ bargaining power in negotiating fees is comparable between involuntary and voluntary switching of auditors. However, clients' bargaining power is effective when clients switch to smaller auditors. The first paper was presented at two conferences.
Consistent with the research plan, a second paper that investigates audit partners continuity is currently being written. The paper aims to examine the effect of partners continuity at the audit team level on audit quality, pricing, and timeliness. The study also explores whether the experience of lead auditor contributes to the partners continuity at the audit team level.
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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
Due to the COVID-19 pandemic, the initial research plan to attend conferences was not possible. In addition, the pandemic causes a delay in literature and empirical data collection at the Economic Research Center of Nagoya University. As a result, the research budget for conference travel has been allocated for books and Nikkei database purchases.
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| 今後の研究の推進方策 |
The lead investigator is currently revising the first paper on the Japanese auditor switch and client bargaining power for submission to the Journal of Contemporary Accounting and Economics (ABDC A-ranked). The first paper is also scheduled for presentations at the European Accounting Association Virtual Annual Congress in May 2021 and the American Accounting Association Annual Meeting in August 2021.
For the second paper, the lead investigator is currently analyzing the name of partners signing audit report to investigate the determinants and audit outcomes of partners continuity at the audit team level. The second paper is scheduled to be finished at the end of May 2021 and is scheduled for a presentation at the upcoming Japan Accounting Association 2021 Annual Meeting.
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