The Research about Assurance Effect of Auditing in Disclosure Regulation in the International Aspect

国际层面审计在信息披露监管中的保障作用研究

• 批准号: 16530311
• 负责人: MATSUMOTO Yoshinao
• 金额: $ 2.05万
• 依托单位: Kansai University
• 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 2005
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-16530311/
• 关键词: Sarbanes-Oxley Act; SEC; AICPA; Review Engagement; Audit Fee; Expectation Gap; Assurance Level; ISA; 規則主義; 原則主義; 独立性

The regulations of Sarbanes-Oxley (SOX) Act, which was enacted because of accounting scandals including Enron since December 2001 in the U.S., ordered the Securities and Exchange Committee (SEC) to research the other accounting scandals. In this research, I examined details of the U.S. accounting scandals based on cases which investigated by the SEC, and the process changing from Rule-oriented accounting standards to the Purpose-oriented accounting standards. In addition, I examined empirically whether the relation between an audit fee and non-audit fee influenced the auditor's independence. The SEC concerned such relation but and found that such relation did not have any significant influence on the independence.As another issue that was raised by the SOX Act was "timely disclosure," I examined the influence of quarterly disclosure on Japanese market. Particularly, as I thought that an important matter was how to communicate with management and investor the different assurance level between a review for quarterly report and audit for annual report. As a result of my research, I emphasize a standardization of an engagement letter in order to prevent an expectation gap between management and auditor/ accountant and also standardization of an audit report between auditor/ accountant and investors.

2001年12月，美国因安然等会计丑闻而制定的《萨班斯-奥克斯利法》（SOX）规定，证券交易委员会（SEC）要对其他会计丑闻进行调查。在本研究中，我根据美国证券交易委员会调查的案例，研究了美国会计丑闻的细节，以及从规则导向的会计准则向目的导向的会计准则转变的过程。此外，本文还实证地考察了审计费用与非审计费用之间的关系是否会影响审计师的独立性。美国证券交易委员会关注这种关系，但发现这种关系对独立性没有任何重大影响。由于SOX法案提出的另一个问题是“及时披露”，我研究了季度披露对日本市场的影响。特别是，我认为一个重要的问题是如何与管理层和投资者沟通季度报告审查和年度报告审计之间的不同保证水平。作为我研究的结果，我强调了约定书的标准化，以防止管理层和审计师/会计师之间的期望差距，以及审计师/会计师和投资者之间的审计报告的标准化。

项目成果

独立性規制における規則主義アプローチ

基于规则的独立性监管方法

• 发表时间: 2004
• 期刊: 会計 166巻4号
• 作者: 林隆敏;町田祥弘;松本祥尚;松本祥尚
• 通讯作者: 松本祥尚

The Relation between Assurance Level and Attestation Engagement in Japan

日本的保证水平与鉴证参与度之间的关系

• 发表时间: 2005
• 期刊: Gendai-Kansa no.15
• 作者: Matsumoto;Yoshinao
• 通讯作者: Yoshinao

The Rule-oriented Approach for Independence Regulation

以规则为导向的独立监管方法

• 发表时间: 2004
• 期刊: Kaikei vol.166, no.4
• 作者: Matsumoto;Yoshinao
• 通讯作者: Yoshinao

わが国証明制度の多様化と保証水準の関係

日本认证体系多元化与保证水平的关系

• 发表时间: 2005
• 期刊: 現代監査 15
• 作者: Fumio NAITO;Takatoshi IYODA;Hidehiko YAMAZAKI;Takashi NAGAMI;Kyoko Miyamoto;Kyoko Miyamoto;山崎秀彦;内藤文雄;伊豫田隆俊;松本祥尚
• 通讯作者: 松本祥尚

わが国監査報酬の開示実態

日本审计费用披露现状

• 发表时间: 2005
• 期刊: 経営財務 2723号
• 作者: 林隆敏;町田祥弘;松本祥尚
• 通讯作者: 松本祥尚