訴訟を巡る環境変化が監査や企業行動に与える影響に関する研究

2012 年度 研究成果報告書

• 研究課題/領域番号: 22530475
• 研究種目: 基盤研究(C)
• 配分区分: 補助金
• 応募区分: 一般
• 研究分野: 会計学
• 研究機関: 東京大学
• 研究代表者: 武田 史子 東京大学, 大学院・工学系研究科, 准教授 (70347285)
• 研究期間 (年度): 2010 – 2012
• キーワード: 会計学 / 経営学

研究概要

本研究の目的は、日本において訴訟に関わる制度・環境の変化が、監査人や企業の行動にどのような影響を与えたのかを実証的に研究することにある。具体的には、(1)訴訟リスクの変化により被告企業の業績にどのような変化が見られたか、(2)訴訟に関する制度・環境の変化を市場がどのように評価したのか、(3)訴訟リスクの変化が企業価値にどのような変化を与えたのかという研究課題を、計量的な手法を用いて分析した。

研究成果

• [雑誌論文] Market Reactions to the Reform of Shareholder Derivative Litigation in Japan (2013)
  • 著者名/発表者名: Shingo Kawashima and Fumiko Takeda.
  • 雑誌名: Journal of Forensic and Investigative Accounting 巻: 5(2) ページ: 200-233
  • URL: http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Articles/v5n2.htm
  • 査読あり
• [雑誌論文] Reputation of Low-Quality Big 4 and Non-Big 4 Auditors: Evidence from Auditor Switches of Former ChuoAoyama Clients. (2013)
  • 著者名/発表者名: Hikaru Murase, Shingo Numata and Fumiko Takeda
  • 雑誌名: Journal of Governance and Regulation 巻: 2(1) ページ: 7-23
  • URL: http://www.virtusinterpress.org/Published-Issues-of-the-Journal,90.html
  • 査読あり
• [雑誌論文] StockMarket Reactions to Audit Failure in Japan: The Case of Kanebo and ChuoAoyama. (2010)
  • 著者名/発表者名: Shingo Numata and Fumiko Takeda.
  • 雑誌名: International Journal of Accounting 巻: 45(2) ページ: 175-199
  • URL: http://dx.doi.org/10.1016/j.intacc
  • 査読あり
• [学会発表] Information Content of Internal Control Weaknesses: The Evidence from Japan (2012)
  • 著者名/発表者名: Riku Nishizaki, Yudai Takano, and Fumiko Takeda
  • 学会等名: European Accounting Association: Annual Meeting, Ljubliana, Slovenia
  • URL: http://ssrn.com/abstract=1741268.
  • 年月日: 2012-05-11
• [学会発表] Market Reactions to the Reform ofShareholder Derivative Litigation in Japan (2012)
  • 著者名/発表者名: Shingo Kawashima and Fumiko Takeda
  • 学会等名: American Accounting Association 3rdForensic & Investigative Accounting SectionMid-Year Conference
  • URL: http://aaahq.org/meetings/2012FIA_program. cfm
  • 発表場所: Chicago, USA
  • 年月日: 2012-03-30
• [学会発表] Reputation of Low-Quality Big 4 and Non-Big 4 Auditors: Evidence from Auditor Switches of Former ChuoAoyama Clients. (2012)
  • 著者名/発表者名: Hikaru Murase, Shingo Numata, and FumikoTakeda
  • 学会等名: American Accounting Association International Accounting Section Midyear Conference
  • 発表場所: Phoenix, USA
  • 年月日: 2012-02-25
• [学会発表] Reputation of Low-Quality Big 4 and Non-Big 4 Auditors: Evidence from Auditor Switches of Former ChuoAoyama Clients. (2011)
  • 著者名/発表者名: Hikaru Murase, Shingo Numata, and FumikoTakeda
  • 学会等名: Asia-Pacific Conference on International Accounting Issues 23rdConference
  • URL: http://apconference.org/
  • 発表場所: Beijing, China
  • 年月日: 2011-10-18
• [学会発表] Information Content of InternalControl Weaknesses: The Evidence fromJapan (2011)
  • 著者名/発表者名: Riku Nishizaki, Yudai Takano, and Fumiko Takeda
  • 学会等名: American Accounting AssociationAnnual Meeting
  • URL: http://aaahq.org/AM2011/program.cfm
  • 発表場所: Denver, USA
  • 年月日: 2011-08-10
• [学会発表] GlobalAudit Firm Network and Reputation Risk: Evidence from Japan and the US (2011)
  • 著者名/発表者名: Yoshie Saito and Fumiko Takeda
  • 学会等名: American Accounting Association Annual Meeting
  • URL: http://aaahq.org/AM2011/program.cfm
  • 発表場所: Denver, USA
  • 年月日: 2011-08-10
• [学会発表] Information Content of Internal ControlWeaknesses: The Evidence from Japan (2011)
  • 著者名/発表者名: Riku Nishizaki, and Fumiko Takeda
  • 学会等名: American Accounting Association 2nd Forensic & Investigative Accounting SectionMid-Year Conference
  • URL: http://aaahq.org/meetings/2011FIA_program. htm
  • 発表場所: New Orleans, USA
  • 年月日: 2011-03-25
• [学会発表] Market Reactions to the Disclosure ofInternal Control Weaknesses under theJapanese Sarbanes-Oxley Act of 2006 (2010)
  • 著者名/発表者名: Hiroyasu Kawanishi, and Fumiko Takeda
  • 学会等名: Asia-Pacific Conference on International Accounting Issues 22nd Conference
  • URL: http://apconference.org/
  • 発表場所: Gold Coast, Australia
  • 年月日: 2010-11-09
• [学会発表] Forced Auditor Switches underCapacity Constraints: The Evidence from Former ChuoAoyama Clients (2010)
  • 著者名/発表者名: Hikaru Murase, Shingo Numata, and FumikoTakeda
  • 学会等名: American Accounting Association Annual Meeting
  • URL: http://aaahq.org/AM2010/program.cfm
  • 発表場所: San Francisco, USA
  • 年月日: 2010-08-03
• [学会発表] Forced Auditor Switches underCapacity Constraints: The Evidence from Former ChuoAoyama Clients (2010)
  • 著者名/発表者名: Hikaru Murase, Shingo Numata, and FumikoTakeda
  • 学会等名: Canadian Academic Accounting Association Annual Meeting
  • URL: https://www.caaa.ca/Home/
  • 発表場所: Vancouver
  • 年月日: 2010-05-29
• [図書] Market Reactions to the Disclosure of Internal Control Weaknesses under the Japanese Sarbanes-Oxley Act of 2006 (2011)
  • 著者名/発表者名: Hiroyasu Kawanishi and Fumiko Takeda
  • 総ページ数: 119-133
  • 出版者: Nova Science Publishers: NY