2012 Fiscal Year Final Research Report
Grasping the progress on researches as to the Auditors'Professional Skepticism in U.S.
| Project/Area Number |
22530489
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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 | The University of Kitakyushu |
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Principal Investigator |
NIN Akira 北九州市立大学, 大学院・マネジメント研究科, 教授 (10382409)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 会計監査 / 懐疑心(Skepticism) / 不正摘発型監査 / 会計プロフェッション |
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| Research Abstract |
During the given period of 3 years in the research, I , Nin A, completed 8 thesis, 6times of presentations on academic assemblies, and had other disseminating opportunities regarding the theme of “Grasping the Progress on Researches as to the Auditors’ Professional Skepticism (PS) in U.S.”During the year 2010, Nin had some efforts on interpreting the Auditors’ Skepticism as to its notion and definition, and had listed research results accomplished so far in U.S.During the year 2011, Nin concentrated on overseeing the aspects of cost and benefit for auditors to maintain the skepticism in order to enhance audit quality. At the last year 2012, Nin explored relatively modern, historical perspectives of accounting professions in U.S. And, concluded that the spread of PS for auditors is rooted by the incentives and efforts taken by the Securities Exchange Commission’s chief accountants and it is not spontaneous efforts made by the accounting professionals, per se.
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