Going-concern Information in auditor's report-empirical study
审计报告中的持续经营信息——实证研究
基本信息
- 批准号:16530307
- 负责人:
- 金额:$ 1.6万
- 依托单位:
- 依托单位国家:日本
- 项目类别:Grant-in-Aid for Scientific Research (C)
- 财政年份:2004
- 资助国家:日本
- 起止时间:2004 至 2006
- 项目状态:已结题
- 来源:
- 关键词:
项目摘要
In January 2002, Japanese auditing standards were revised, and one of the characteristics of the revision was that additional information was required in the auditor's report. The additional information required included : (1)accounting changes, (2)subsequent events, (3)contingency events, (4)going concern doubt.Financial statements are based on the going-concern assumption. However, the question is, how should the management and the auditor deal with the matter when substantial doubt exist as to whether the business is a going-concern. GC information, so-called "red flag" information, became an issue at the time of the bursting of the bubble economy in Japan.This research is to examine how the additional GC information is being presented. I made three investigations of companies which have to observe the Securities Exchange Act and published the following results.(1)Listed companies giving additional GC information decreased as a whole.(2)The giving of additional GC information by companies in the new stock exchange market for listed and unlisted companies increased.(3)Liabilities in excess of assets, as the reason for giving additional GC information, decreased sharply. On the other hand, loss data negative cash flow (a combination of these two), as a reason for giving additional GC information, increased.Liabilities in excess of assets can be judged objectively, but the combination of loss data and negative cash flow cannot be judged objectively. Therefore the timing of the management's giving of GC information is a key issue.
2002年1月,日本修订了审计准则,修订的特点之一是要求在审计师的报告中提供额外的信息。所需补充资料包括:(1)会计变动;(2)后续事项;(3)或有事项;(4)持续经营怀疑。然而,问题是,当管理层和审计师对企业是否为持续经营存在很大疑问时,管理层和审计师应该如何处理此事。GC信息,即所谓的“危险信号”信息,在日本泡沫经济破裂时成为一个问题。这项研究旨在研究额外的GC信息是如何呈现的。我对必须遵守《证券交易法》的公司进行了三次调查,并公布了以下结果:(1)上市公司提供额外GC信息的公司总体上减少了。(2)在新的证券交易所市场上,公司为上市公司和非上市公司提供额外GC信息的数量增加了。(3)作为提供额外GC信息的理由,资产以外的负债大幅减少。另一方面,亏损数据负现金流(两者的组合)作为提供额外GC信息的理由增加了。超过资产的负债可以客观地判断,但亏损数据和负现金流的组合不能客观地判断。因此,管理层提供GC信息的时机是一个关键问题。
项目成果
期刊论文数量(6)
专著数量(0)
科研奖励数量(0)
会议论文数量(0)
专利数量(0)
Analysis of additional information in auditor's report
审计报告中附加信息的分析
- DOI:
- 发表时间:2007
- 期刊:
- 影响因子:0
- 作者:韓国上場会社協議会;内部会計管理制度運営委員会く訳:杉本徳栄);Tokuei SUGIMOTO;Tokuei SUGIMOTO (Translator);Tokuei SUGIMOTO (Translator);Tokuei SUGIMOTO (Translator);韓国上場会社協議会・内部会計管理制度運営委員会(訳:杉本徳栄);杉本徳栄;韓国会計研究院(訳:杉本徳栄);Tokuei SUGIMOTO (Translator);韓国会計研究院(訳:杉本徳栄);杉本徳栄;Tokuei SUGIMOTO;杉本 徳栄;盛田良久;Yoshihisa morita
- 通讯作者:Yoshihisa morita
追記情報の開示分析-平成18年3月決算-
附加信息披露分析 - 2006 年 3 月财务业绩 -
- DOI:
- 发表时间:2007
- 期刊:
- 影响因子:0
- 作者:韓国上場会社協議会;内部会計管理制度運営委員会く訳:杉本徳栄);Tokuei SUGIMOTO;Tokuei SUGIMOTO (Translator);Tokuei SUGIMOTO (Translator);Tokuei SUGIMOTO (Translator);韓国上場会社協議会・内部会計管理制度運営委員会(訳:杉本徳栄);杉本徳栄;韓国会計研究院(訳:杉本徳栄);Tokuei SUGIMOTO (Translator);韓国会計研究院(訳:杉本徳栄);杉本徳栄;Tokuei SUGIMOTO;杉本 徳栄;盛田良久
- 通讯作者:盛田良久
追記情報の開示分析-平成18年3月期決算-
附加信息披露分析 - 截至 2006 年 3 月的财政年度的财务业绩 -
- DOI:
- 发表时间:2007
- 期刊:
- 影响因子:0
- 作者:韓国上場会社協議会;内部会計管理制度運営委員会く訳:杉本徳栄);Tokuei SUGIMOTO;Tokuei SUGIMOTO (Translator);Tokuei SUGIMOTO (Translator);Tokuei SUGIMOTO (Translator);韓国上場会社協議会・内部会計管理制度運営委員会(訳:杉本徳栄);杉本徳栄;韓国会計研究院(訳:杉本徳栄);Tokuei SUGIMOTO (Translator);韓国会計研究院(訳:杉本徳栄);杉本徳栄;Tokuei SUGIMOTO;杉本 徳栄;盛田良久;Yoshihisa morita;盛田良久
- 通讯作者:盛田良久
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MORITA Yoshihisa其他文献
MORITA Yoshihisa的其他文献
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{{ truncateString('MORITA Yoshihisa', 18)}}的其他基金
Mathematical studies for nonlocal effect on emergence of localized patterns in dissipative systems and applications
对耗散系统和应用中局部模式出现的非局部影响的数学研究
- 批准号:
22340022 - 财政年份:2010
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Scientific Research (B)
Theory of characterization and existence for entire solutions to reaction-diffusion equations in the multi-dimensional space.
多维空间中反应扩散方程整个解的表征和存在理论。
- 批准号:
21654025 - 财政年份:2009
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Challenging Exploratory Research
Research study about auditing markets between USA and Japan
美国与日本审计市场研究
- 批准号:
20530428 - 财政年份:2008
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Scientific Research (C)
Mathematical studies for bifurcation structures and transient dynamics of model equations in the superconductivity and BEC
超导和 BEC 模型方程分岔结构和瞬态动力学的数学研究
- 批准号:
19340026 - 财政年份:2007
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Scientific Research (B)
Mathematical studies for models of superconductivity
超导模型的数学研究
- 批准号:
15340037 - 财政年份:2003
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Scientific Research (B)
Vortex Solutions of the Ginzburg-Landau Equation in a Thin Domain
薄域中Ginzburg-Landau方程的涡解
- 批准号:
13640142 - 财政年份:2001
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Scientific Research (C)
証券取引法監査における特記事項の取扱に関する理論的・実証的研究
证券交易法审计中特殊事项处理的理论与实证研究
- 批准号:
11630157 - 财政年份:1999
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Scientific Research (C)
Stability of Vortices and Numerical Analysis of Ginzburg-Landau Equation
涡稳定性与Ginzburg-Landau方程的数值分析
- 批准号:
11640141 - 财政年份:1999
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Scientific Research (C)
Social Expectation of CPA Audit and Its Empirical Study
注册会计师审计的社会期望及其实证研究
- 批准号:
08453022 - 财政年份:1996
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Scientific Research (B)
相似海外基金
Social Expectation of CPA Audit and Its Empirical Study
注册会计师审计的社会期望及其实证研究
- 批准号:
08453022 - 财政年份:1996
- 资助金额:
$ 1.6万 - 项目类别:
Grant-in-Aid for Scientific Research (B)














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