2002 Fiscal Year Final Research Report Summary
Expectation Gap and Auditing
| Project/Area Number |
13630167
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kyushu University |
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Principal Investigator |
FUJITA Masaya Kyushu University, faculty of Economics, Professor, 大学院・経済学研究院, 教授 (70069714)
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| Co-Investigator(Kenkyū-buntansha) |
YOSHIMI Hiroshi Hokkaido Universily, faculty of Econo9mics, Associate Professor, 大学院・経済学研究科, 助教授 (90222398)
NAGAYOSHI Shinichi Risshou University, faculty of Management, Professor, 経営学部, 教授 (10315046)
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| Project Period (FY) |
2001 – 2002
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| Keywords | Auditing / expectation gap / fraud in accounting |
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| Research Abstract |
What people expect external auditors to do in their auditing process is to find frauds of managements. However, external auditors do not measure up to their expectations. The gap between people's expectation and what auditors do has been increased. Whenever scandals of big companies are revealed, people address to reinforce auditing. In Japan, company law and standards of auditing has been revised to decrease gap. In other words, the gap is a kind wheel of accounting standards and theories. At the same, people come to understand that other significant gap exists between traditional accounting theories and new ones as well as auditing in the respect of prospects for the future auditing, roll of external auditors, auditing system and so on.
The most important objectives of this research project is to survey the opinions of management of Nikkei big 500 companies and certified public accountant about the roll of external auditing, regulations for auditing and its institutional framework. The other objectives are to make sense of the influences of the gap on auditing methods, the revision of auditing standards and definition of auditing.
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