監査報酬と利益の質と訴訟環境に関する実証的研究

审计费用、利润质量、诉讼环境的实证研究

• 批准号: 16J01119
• 负责人: 顧 俊堅
• 金额: $ 0.58万
• 依托单位: Nagoya University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for JSPS Fellows
• 财政年份: 2016
• 资助国家: 日本
• 起止时间: 2016-04-22 至 2018-03-31
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-16J01119/
• 关键词: Audit fees; Earnings quality; litigation risk; FDI; audit fees; earnings quality; litigation environment

We focus on three FDI characteristics that potentially reflect the environmental risk in host countries: the number of common-law countries the client has invested in, the number of developing countries the client has invested in, and the geographical distance between the client and the host countries, which in turn, represent the clients’ risk. Given that host country risk arises from underdeveloped institutions with respect to regulatory quality, rule of law, control of corruption, and political instability, these three FDI characteristics might increase auditor risk and fees.We presented the research at several international (2017 annual meeting of the AAA, 40th EAA annual congress) and domestic (日本会計研究学会, 国際会計研究学会) conferences and received plenty of helpful comments.

We focus on three FDI characteristics that potentially reflect the environmental risk in host countries: the number of common-law countries the client has invested in, the number of developing countries the client has invested in, and the geographical distance between the client and the host countries, which in turn, represent the clients’ risk. Given that host country risk arises from underdeveloped institutions with respect to regulatory quality, rule of law, control of corruption, and political instability, these three FDI characteristics might increase auditor risk and fees.We presented the research at several international (2017 annual meeting of the AAA, 40th EAA annual congress) and domestic (Japan Accounting research association, conferences and received plenty of helpful comments.

项目成果

The portfolio of foreign direct investment and corporate tax avoidance of Japanese multinational firms.

日本跨国公司的外国直接投资与企业避税组合。

• 发表时间: 2016
• 期刊: Proceedings of the 28th Asian Pacific Conference on International Accounting Issues
• 作者: Gu;Junjian;and HU Dan Semba
• 通讯作者: and HU Dan Semba

Should Investors Focus Their Attention on the Japanese Financial Statement

• DOI: 10.2139/ssrn.2820661
• 发表时间: 2016-02
• 作者: Junjian Gu;H. D. Semba

海外進出行動は利益の質を高めるのか

海外扩张能否提高利润质量？

• 发表时间: 2016
• 作者: ○顧 俊堅;仙場 胡丹
• 通讯作者: 仙場 胡丹

Can overseas improve earnings quality?

海外投资能否改善盈利质量？

• 发表时间: 2016
• 作者: ○Gu;Junjian;and HU Dan Semba
• 通讯作者: and HU Dan Semba

How do auditors charge audit fees based on clients’ FDI characteristics?

审计师如何根据客户的FDI特征收取审计费用？

• 发表时间: 2017
• 作者: ○Gu;Junjian;and HU Dan Semba
• 通讯作者: and HU Dan Semba