Organization
Undergraduate School School of Commerce Professor
Title
Professor
External link
Degree
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経済学修士
Research Interests
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会計学
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Accounting
Research Areas
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Other / Other / ゲーム理論
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Humanities & social sciences / Accounting / 会計学(Accounting)
Education
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Nagoya University Graduate School, Division of Economics
- 1987
Country/Region： Japan
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Nagoya University Graduate School, Division of Economics
- 1987
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Nagoya University
- 1987
Country/Region： Japan
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Nagoya University Faculty of Economics
- 1982
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Nagoya University Faculty of Economics
- 1982
Country/Region： Japan
Professional Memberships
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国際公会計学会
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日本監査研究学会
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日本会計研究学会
Committee Memberships
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国際公会計学会 理事
2004 - 2006
Committee type：Academic society
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国際公会計学会 理事
2001
Papers
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Key Audit Matters and the Manager's Disclosures: A Comparison between the First and the Second Year Applications of Early Adopted Companies in Japan
Accounting 200 ( 4 ) 333 - 347 2021.10
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Key Audit Matters and the Disclosure: an Analysis of Early Adopted Cases in Japan Reviewed
Bulletin of School of Commerce Meiji University 103 ( 2 ) 45 - 58 2021.3
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The Inducement of Government Accounting Reforms in Aids of Qualifications Issued by French Government Accounting Office
Accounting 198 ( 3 ) 219 - 232 2020.9
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The Rapidity of Disclosing Financial Statements as a Signal for the Competence of a Governor: A Theory and the Empirical Examination
Tatsuhiko Kato
Accounting 196 ( 5 ) 453 - 464 2019.11
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A Study on the Recent Japanese Fraudes Cases : from the View Point of Contract Theory
Tatsuhiko Kato
Accounting 194 ( 6 ) 562 - 573 2018.12
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The Effect of KAM on the Judgement of Investors and jurors from the experimental research
Tatsuhiko Kato
Accounting 70 ( 4 ) 62 - 68 2018.4
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The Most Recent Development and some Issues of Government's Accounting Reforms in France
Tatsuhiko Kato
Accounting 192 ( 2 ) 182 - 194 2017.8
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The Causes of an Audit Failure: New Issues on the Audit Risk Approach arised from Experimental Research
Tatsuhiko Kato
Accounting 69 ( 2 ) 18 - 25 2017.2
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Reexamination of Demande for Auditing: Auditing Design from the View Point of Contract Theory
Tatsuhiko Kato
Japan Industrial Management and Accounting 76 ( 3 ) 15 - 24 2016.10
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The Effect of Increasing Bad Managers and Auditor's Liability on Client Rejection and Investment Decision
Tatsuhiko Kato
Accounting 187 ( 5 ) 596 - 607 2015.5
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The New Development of Government Audit in France : an Analysis of the Recent Audit Reports of French Governemnt Accounting Office Reviewed
Tatsuhiko Kato
The Bulletin of the Faculty of Commerce Meiji University 97 ( 2 ) 79 - 114 2015.2
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Client Rejection and Auditor's Liability
Tatsuhiko Kato
Japan Industrial management and Accounting 74 ( 2 ) 32 - 43 2014.7
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The Effect of Mandatory Audit Firm Rotation and Client Rejection on Auditor's Independence: An Experimental Investigation
Tatsuhiko Kato
Accounting 184 ( 2 ) 153 - 165 2013.8
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監査人の独立性と監査研究
会計 181 ( 6 ) 15-27 2012.6
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Mandatory Audit Firm Retention and Rotation Requirements:An Experimental Investigation
The Bulletin of the Faculty of Commerce 94 ( 4 ) 1-16 2012.3
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フランスにおける国の財務諸表に関する監査証明の新展開
明大商学論叢 93 ( 1 ) 19-60 2011
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監査難民問題と監査人の独立性
会計 178 ( 6 ) 780-792 2010.12
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我が国における限定付監査意見と監査意見の不表明―実例研究による分析―
明大商学論叢 92 ( 4 ) 1-23 2010.3
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強制監査法人交代の制度化と監査人の独立性
會計 177 ( 1 ) 48-62 2010.1
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強制監査法人交代の有効性に関する実験的検証
明大商学論叢 91 ( 2 ) 121-138 2009
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監査人の癒着と監督機関による監視
明大商学論叢 91 ( 1 ) 233-246 2009
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内部統制の透明化が市場の信頼性に及ぼす影響
會計 173 ( 6 ) 106-120 2008
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リスク・アプローチの問題点―戦略的アプローチの観点から
日本監査研究学会『現代監査』 16号 55-62 2006.3
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監査の購買コストと損害賠償訴訟制度が市場の信頼性に及ぼす影響－仮説と実験的検証
森山書店『會計』 168 ( 3 ) 387-402 2006.3
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監査制度の信頼性と監査の購買コスト－仮説と実験的検証
森山書店『會計』 167 ( 5 ) 713-728 2005.5
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監査人の損害賠償責任が監査の品質に及ぼす影響
現代監査 14号 61-69 2004.3
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監査の需要に関する実験的検証
會計 164 ( 5 ) 86-101 2003.11
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Accounting for Local Governments and the Soft Budget Constraint
9th International Congress of CIGAR(ContemporaryInternational Government Accounting Research)in Bodo (Norway) 2003.6
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Recent Developments of Government Audit in Germany - An Example from the State of Hessen
Journal of Public Sctor Accounting 4巻 ( 2号 ) 27-39 2003.3
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圧縮記帳の簿記会計処理 -日仏会計制度の比較検討から
税務経理協会『税経通信』 44巻 ( 10号 ) 8-14 1989
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(仏文)La profession comptable au Japon
Revue francaise de Comptabilite 201号 48-49 1989
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(仏文)La comptabilite au Japon et l'influence de la fiscalite
Revue francaise de Comptabilite 195号 74-77 1988
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監査人の独立性に関する一考察(下)
可児島俊雄
税務経理協会『税経セミナー』 32巻 ( 14号 ) 7-11 1987
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監査人の独立性に関する一考察(上)
税務経理協会『税経セミナー』 32巻 ( 12号 ) 2-10 1987
Books
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ドイツ・フランスの公会計・検査制度
亀井孝文（ Role： Joint author）
中央経済社 2012.4 （ ISBN:9784502452208 ）
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公会計・監査用語辞典 第2版
（ Role： Joint author）
ぎょうせい 2010
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Developments on Experimental Economics: New Approaches to Solving Real-world Problems
Sobei H.Oda（ Role： Joint author）
Springler 2007 （ ISBN:9783540686590 ）
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v.260頁 no.
（ Role： Sole author）
2005.4
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Dictionary for Public Sector Accounting and Auditing no.
（ Role： Joint author）
2002
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Assurance Services : Its Quality and other Potential Problems no.
（ Role： Sole author）
2000.11
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Assurance Services : Its Quality and Other Potential Problems
Assurance by Certified Public Accountants 2000
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The development of French Government Auditing
Kaikei (Accounting) 1996
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ドイツにおける地方自治体監査
（ Role： Sole author）
第一法規『地方自治体監査』 1991
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Audit for Local Goverments in France
The Local Government's Auditing 1991
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Audit for Local Goverments in Germany
Audit for Local Goverments 1991
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フランスにおける地方自治体監査
（ Role： Sole author）
第一法規『地方自治体監査』 1991
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監査人の独立性と会計情報の信頼性
（ Role： Joint author）
中央経済社『会計情報の監査』 1990
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The Independence of Auditor and the reliability of Accounting Informations
The Audit of Accounting Informations 1990
MISC
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フランスにおける発生主義情報の活用と保証型財務検査の実態に関する調査研究
2017.2
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公会計における現金主義から発生主義への移行の会計実務、検査の効果と影響に関する外国語文献等の翻訳・調査業務
2016.3
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亀井孝文「公会計の概念と計算構造」
加藤達彦
産業経理 76 ( 3 ) 98 - 99 2014.1
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ドイツ及びフランスにおける財務書類の検査及びその結果の報告の状況に関する調査研究
2011.2
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The Carrot and Stick Effect of Law Enforcement on the Inducement of Trust in the Markets
明治大学商学論叢 90 ( 4 ) 1-24 2008
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市場の信頼性に関する実験的検証－内部-統制の監査と法的介入が及ぼす影響－
明治大学社会研究所紀要 46 ( 1 ) 213-236 2007
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監査制度デザインの基礎―会計監査の生成と監査人の独立性―
明治大学商学論叢 90 ( 1 ) 1-24 2007
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李文忠「中国監査制度論」
加藤達彦
企業会計 58 ( 5 ) 2006.5
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A Theory and an Experimental reexamination, Bulletin of Faculty of Commerce Meiji University Vol.88 ( No.2 ) 21-35 - 199 2006.1
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Administrative Cost Statements in the Japanese Local Financial Reforms
Some Problems, Bulletin of Faculty of Commerce Meiji University Vol.88 ( No.1 ) 33-43 2005.12
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監査の信頼性に関する実験的検証－監査の購買コストと損害賠償訴訟の影響
明治大学経理研究所『経理知識』 84号 1-20 2005.9
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Audit Credibility and the Audit Purchasings Costs
Kato T.
A Theory and an Experimental Investigation, Bulletin of Institute of Social Science Meiji University Vol.27 ( No.2 ) 1-18 2005.2
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監査の信頼性と経営者と投資家の認識のずれ
加藤達彦
明治大学経理研究所『経理知識』 第83号 1-20 2004.9
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Audit Credibility:A Theory and an Experimental Investigation
Bulletin of the Faculty of Commerce Meiji University 86 ( 4 ) 21-38 2004.3
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Accounting for Local Governments and the Soft Budget Constraint
Bulletin of the Faculty of Commerce Meiji University 86 ( 1 ) 19-37 2004.1
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Signaling in Noisy Audit Contexts:A Theory and Experimental Investigation
Memoirs of the Institute of Social Science,Meiji University 42 ( 1 ) 205-221 2003.10
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A Recent Development in Matter Paragraphs on Going-Concern
Research Institute for Accounting Meiji University 82 1-14 2003.9
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An Experimental Investigation of Demand for Auditing
Quarterly Review of Institut of Commerce Meiji University 第85巻 ( 2号 ) 151-169 2003
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Auditor's Legal Liability and Audit Quality
Quarterly Review of Insutitut of Commerce Meiji University 第85巻 ( 4号 ) 21-44 2003
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La reforme de la comptabilite de l'Etat ed du controle sur les finances publiques en France
The Reserch Institute of Commerce,Meiji UniversityMeidai Shougaku Ronso(The Bulletin of the Faculty of Commerce Meiji University) 第84巻 ( 第4号 ) 1-107,21-38 - 38 2002.3
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L'evolution des informations comptables publiees par les collectivites lacales francaises
The Research Institute of Commerce,Meiji UniversityMeiji Shogaku Ronso(The Bulletin of the Faculty of Commerce Meiji University) 第84巻 ( 第3号 ) 1-113,19-36 - 36 2002.3
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The Recent Development of Accounting Information Disclosure in the French Local Government
Meidai Shogaku Ronso (The Bulletin of the faculty of Commerce Meiji Unvercity) 84 ( 3 ) 19 - 36 2002
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加藤 達彦
経理知識 ( 81 ) 13 - 28 2002
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加藤 達彦
現代監査 2002 ( 12 ) 66 - 75 2002
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The Audit Technique adopted by the State of Hessen in Germany
Meiji Accounting Review ( 81 ) 13 - 28 2002
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The Influence of Management Advisory Services on the Independence of Auditor
Modern Auditing ( 12 ) 66 - 75 2002
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The Reform of Accounting and Auditing for Central Government in France
Meidai Shogaku Ronso (The Bulletin of the faculty of Commerce Meiji Unvercity) 84 ( 4 ) 21 - 38 2002
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Modelling the framework of MAtter PAragraphson Going-Concern
Nara Prefecture UniversityQuaterly Review of Nara Prefecture University 第12巻 ( 第1号 ) 21-33 - 34 2001.8
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The Contributions of Economic Modelling to the Auditing Theory
The Research Institute of Commerce Meiji UniversityThe Bulletin of the Fuculty of Commerce Meiji University 83巻 ( 第4号 ) 21-39 - 39 2001.3
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The Contributions of Game Theoretic Modelling to the Auditing Theory
The Japan Auditing AssociationAuditing 11号 ( 11 ) 30-42 - 42 2001.3
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ゴーイング･コンサーンに関する特記事項の記載モデル
奈良県立大学研究季報 12 ( 1 ) 16 - 34 2001
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Auditor Independence and Consulting
KATO Tatsuhiko
80 ( 80 ) 1 - 16 2001
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The Contributions of Game Theoretic Modelling to the Auditing Theory )
Modern Auditing ( 11 ) 30 - 42 2001
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監査論におけるゲーム理論的モデルを用いた分析の意義
現代監査 ( 11 ) 30 - 42 2001
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加藤 達彦
明大商學論叢 83 ( 4 ) 21 - 39 2001
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加藤 達彦
明大商學論叢 83 ( 1 ) 149 - 165 2001
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Auditing as a Signal-A Theory and an Experimental Investigation
KATO Tatsuhiko
Kaikei (Accounting) 160 ( 5 ) 137 - 150 2001
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Auditor Independence and Consulting
Meiji Accounting Review ( 80 ) 1 - 16 2001
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The development of the Accounting for local governments in France
Shogaku Ronso (The Bulletin of the faculty of Commerce Meiji Unvercity) 83 ( 1 ) 149 - 165 2001
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シグナルとしての監査 - 仮説と実験的検証 -
会計 160 ( 5 ) 137 - 150 2001
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Why is the Improvement of AuditQuality So Difficult?
KATO Tatsuhiko
Research Institute for Accounting Meiji UniversityMeiji Accounting Review 79号 ( 79 ) 59-71 - 71 2000.9
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Assurance Services: Its Quality and Other Potential Problems
The Research Institute of Commerce Meiji UniversityThe Bulletin of the Faculty of Commerce Meiji University 82巻 ( 2号 ) 255-266 - 266 2000.1
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加藤 達彦
明大商学論叢 82 ( 2 ) 255 - 266 2000
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加藤 達彦
経理知識 ( 79 ) 59 - 71 2000
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The Cost and Benefit Analysis of Compursory Auditing
MoriyamaAccounting 156巻 ( 4号 ) 89-98 - 98 1999.10
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A Study on the Effectiveness and Efficiency of Auditing
Shogaku Ronso (The Bulletin of the faculty of Commerce Meiji Unvercity) 81 ( 3-4 ) 337 - 347 1999
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監査制度のコスト・ベネフィット分析
会計 156 ( 4 ) 89 - 98 1999
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加藤 達彦
明大商学論叢 81 ( 1-2 ) 199 - 211 1999
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加藤 達彦
明大商学論叢 81 ( 3-4 ) 337 - 347 1999
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The Government Audit at the State of Hessen in Germany
Shogaku Ronso (The Bulletin of the faculty of Commerce Meiji Unvercity) 81 ( 1-2 ) 199-211 - 211 1999
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監査市場の経済メカニズム
明大商学論叢 第80巻 ( 第3・4号 ) 77-92 - 91 1998.2
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The Economic Mechanism of Audit Markets
Shogaku Ronso (The Bulletin of the faculty of Commerce Meiji Unvercity) 80 ( 3-4 ) 77 - 91 1998
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フランスにおける公監査の監査報告書
『会計』 第152巻 ( 第6号 ) 57-70 - 858 1997.12
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The Evolutionary Possibility of Auditing
Shogaku Ronso (The Bulletin of the Faculty of Commerce Meiji Unvercity) 79 ( 1-2 ) 149-163 - 163 1997
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監査制度の進化可能性
明大商學論叢 79 ( 1-2 ) 149 - 163 1997
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The Reports of the Government Audit in France
Kaikei (Accounting) 152 ( 6 ) 845 - 858 1997
-
加藤 達彦
会計 150 ( 5 ) 699 - 711 1996
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Local Government Accounting and Auditing in Japan
第6巻 ( 第1号 ) 1995.7
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Some Examinations on the Demande for Mandatory Auditing
Kaikei (Accounting) 147 ( 3 ) 399 - 411 1995
-
加藤 達彦
日本会計研究学会『会計』 147巻 ( 3号 ) 107-119 - 411 1995
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Writing off Goodwill to reserves and Current Cost Approaches
第5巻 ( 第3号 ) 1994.12
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経営者と投資家の有限期間取引モデルと監査制度の必要性
奈良県立商科大学『奈良県立商科大学研究季報』 5巻 ( 1号 ) 1-10 1994
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Accounting for Goodwill
Kaikei (Accounting) 146 ( 2 ) 405 - 417 1994
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のれんの会計処理とその問題点(1)
会計 146 ( 2 ) 405 - 417 1994
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Accounting for Goodwill
Kaikei (Accounting) 146 ( 3 ) 405-417 - 417 1994
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Accounting for Goodwill and Its Problems
第3巻 ( 4号 ) 405 - 417 1993.3
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The Effectiveness of Auditing and the Independence of Auditor
Modern Auditing ( 4 ) 22 - 29 1993
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加藤 達彦
現代監査 1994 ( 4 ) 22 - 29 1993
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Auditing Efficiency and Auditor Independence
第3巻 ( 1-3号 ) 1992.12
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La nouvelle fonction du commissaire aux comptes -examen limite et l'alerte
Nara prefecture University of ConnerceQuaterly Review of Nara Prefecture University of Commerce 1991.10
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Local Government Auditing in Germany
第2巻 ( 第1号 ) 1991.7
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フランスの監査制度に関する一考察 -職業会計士の職能分離と独立性 -
奈良県立商科大学『奈良県立商科大学研究季報』 1巻 ( 1号 ) 85-94 1990
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監査人の独立性と会計情報の信頼性
会計情報の監査 中央経済社 1990
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(仏文)Une interpretation de I'independence des auditeurs
Revue francaise de Comptabilite 205号 ( 205 ) 98-102 - 102 1989
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日本の減価償却制度に関する一考察 -日仏会計制度と税法の比較検討から -
名古屋大学経済学部『経済科学』 37巻 ( 1号 ) 75-96 1989
Presentations
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The Rapidity of Disclosing Financial Statements as a Signal for the Competence of a Governor in the Japanese Local Governments: a Theory and the Experimental Examination International conference
43th Annual Congress of European Accounting Association 2021.5 European Accounting Association
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A More Appropriate Statement of Financial Performance for the Local Governments International conference
Tatsuhiko Kato
The 41st Annual Congress of EAA in Milan, Italy 2018.6 European Accounting Association
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More Appropriate Financial Statements for the Local Governments International conference
Tatsuhiko Kato
The 16th Biennial Congress of CIGAR, in Porto, Portugal 2017.6 The Network of Contemporary International Government Accounting Research
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フランスにおける国の会計改革の推移と現状
加藤達彦
第18回国際公会計学会全国大会 2015.8 国際公会計学会
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An Experimental Invetigation of Audit Liability and Client Rijection International conference
Tatsuhiko Kato
The 38 th Annual Congress of EAA in Glasgow, United Kingdom 2015.4 European Accounting Association
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An Experimental Investigation of Mandatory Audit Firm Rotation and Client Rejection
Tatsuhiko Kato
Annual Congress of JAA 2013.9 Japan Accounting Association
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The Effect of Mandatory Audit Firm Rotation and Client Rejection on Auditor Independence: An Experimental Investigation International conference
加藤達彦
The 36th Annual Congress of EAA in Paris, France 2013.5 European Accounting Association
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Mandatory Audit Firm Retention and Rotation Requirements: An Experimental Investigation
The 35th Annual Congress of EAA in Ljubljana, Slovenia 2012.5 European Accounting Association
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新しい監査制度のデザインに向けて―設計アプローチの活用―
第34回日本監査研究学会全国大会 2011.9 明治大学
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An Experimental Investigation of Mandatory Auditor Retention and Rotation Requirements
The 34th Annual Congress of EAA in Rome, Italy 2011.4 European Accounting Association
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監査難民問題と監査人の独立性
第69回日本会計学会全国大会 2010.9 東洋大学
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The Effect of Retention and Rotation Requirements on Auditor's Independence: An Experimental Investigation
The 33rd Annual Congress of EAA in Istanbul, Turkey 2010.5 European Accounting Association
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起用製監査法人交代の制度化と監査人の独立性―実験による検証―
第68回日本会計研究学会全国大会 2009.9 関西学院大学
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Experimental Investigations of Internal Control Transparency
The 32nd Annual Congres of EAA in Tampere, Finland 2009.5 European Accounting Association
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飴と鞭が市場の信頼性に及ぼす影響―投資家による内部統制の整備コストの負担と行政処分・損害賠償訴訟の効果―
第67回日本会計研究学会全国大会 2008.9 立教大学
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The Carrot and the Stick on the Inducement of Trust in tne Markets
The 31st Annual Congress of EAA in Lotterdam, Netherlands 2008.4 European Accounting Association
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内部統制の透明化が市場の信頼性に及ぼす影響
第66回日本会計研究学会全国大会 2007.9 松山大学
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Transparency of Internal Control System :Its Effect on the Inducement of Trust in the Securities Market
The 30th annual congress of EAA in Lisbon, Portugal 2007.4 European Accounting Association
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The Effect of Different Audit Fees and the Possible Regal Recourse on the Inducement of Trust in the Market:A Theory and an Experimental Examination
The 29th Annual Congress of EAA in Dublin, Ireland 2006.3 European Accounting Association
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「監査の信頼性と制度設計」
第28回日本監査研究学会全国大会 2005.11 日本大学
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「監査の購買コストと損害賠償制度に関する実験的検証」
第64回日本会計研究学会全国大会 2005.9 関西大学
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「行政コスト計算書のシグナリング機能とその問題点」第8回国際公会計学会全国大会
明治大学
2005.9
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Audit Credibility and the Audit Purchasings Costs
A Theory and an Experimental Investigation, the 28th Annual Congress of European Accounting Association, Goteborg Sweden
2005.5
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Administrative Cost Statements in the Japanese Local Financial Reforms
Some Problems, the 10 the Biennial CIGAR(Comparative International Government Accounting Research) Conference, Poitiers France
2005.5
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Audit Credibility and the Audit Purchasings Costs:A Theory and an Experimental Investigation, The Experimental Economics Week in Honor of Dr.Vernon Smith; International Conference Experiments in Economic Sciences.
New Approaches to Solving Real-world Problems in Okayama and Kyoto, December 2004.
2004.12
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「監査の信頼性と監査制度の設計」第63回日本会計学会全国大会
自由論題 中央大学
2004.9
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An Experimental Investigation of Demand for Auditing The 62nd National Congress of Japan Accounting Association'Kinki University
2003.9
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Auditor's Legal Liability and Audit Quality The 26^th^ National Congress of Japan Auditing Association,Aoyamagakuin University
2003.9
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Accounting for Local Governments and the Soft Budget Constraint The 6th National Congress of Japan CIGAR(Contemporary International Government Accounting Research), Chyuo University
2003.8
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Accounting for Local Governments and the Soft Budget Constraint 9th CIGAR(Contemporary International Government Accounting Research)conference in Bodo,Norway
2003.6
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Recent debelopments of Government Audit in germany - An Example from the State of Hessen
2003.1
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Accounting as a Economic Infrastructure
2002.11
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Auditor Independence and Consulting
2001.11
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The Contributions of Economic Mondelling to the Auditing Theory
2000.11
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監査市場の経済分析
1997.11
-
｢監査制度の進化可能性｣
日本監査研究学会(口頭発表)
1996.11
-
｢フランスにおける公監査の監査報告書｣
日本会計研究学会(口頭発表)
1996.9
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｢フランスにおける公監査｣
日本会計研究学会(口頭発表)
1995.9
-
｢監査制度の必要性の検討｣
日本会計研究学会(口頭発表)
1994.1
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｢監査制度の有効性とその問題点｣
日本監査研究学会(口頭発表)
1993.6
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｢のれんの会計処理とその問題点｣
日本会計研究学会(口頭発表)
1993.1
Awards
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日本監査研究学会監査研究奨励賞
2002
Research Projects
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Experimental Investigations of client rejection of audit firms
Grant number：24530578 2012.4 - 2015.3
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
TATSUHIKO Kato
Grant amount：\2340000 （ Direct Cost: \1800000 、 Indirect Cost：\540000 ）
The purpose of my research is to coduct experimental investigations on following client rejection issues based on the game theoretical settings. Big audit firms are reluctant to accept an audit offer from clients with going concern problems and it is small audit firms that accept this offer. Their independence is at stake. My research demonstrates that auditors with less market power don't compromise their independence, even if their clients are investment-averse. Client rejection leads to a huge economic loss and ultimately a market failure, through preventing high promising entrepreneurs from having access to capital markets. My research indicates that the stricteness of legal liability does not have much impact om client rejection nor investor's decision. Howerver, it suggests that the high frequency of the bad type entrepreneur should produce mutual defection between auditors and investors, that is, less frequent great effort at evaluationg clients and less frequent investment.
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Experimental Investigations of Mandatory Audit Firm Rotation
Grant number：21530480 2009.4 - 2012.3
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
KATO Tatsuhiko
Grant amount：\2470000 （ Direct Cost: \1900000 、 Indirect Cost：\570000 ）
The aim of our research is to examine the effect of mandatory retention and rotation requirements on auditor independence and audit markets. Experimental investigations are conducted by using student-subjects in order to be as less biased as possible. In the first experiment introducing both mandatory retention and rotation requirements simultaneously is necessary so as to enhance auditor independence. In the last 2 experiments, where the investigations are conducted in more proper manner, however, adopting either retention or rotation requirement or both simultaneously doesn't have much impact on auditor independence. In addition a rotation requirement can make auditor change much more frequent and leads to a creation of more active audit markets. Furthermore a simple rotation requirement can decrease auditor independence in the periods where rotation is not mandatory and may cause ineffectiveness.
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The Effect of Internal Control Reliability and Administrative Sanctions on Market Efficiency: Experimental Investigations
2007.4 - 2009.3
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Experimental Investigsations of Effectiveness of Auditing
Grant number：15530308 2003.4 - 2005.3
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
KATO Tatsuhiko
Grant amount：\1400000 （ Direct Cost: \1400000 ）
The aim of this research is to examine how far the information transmission through the audit purchase works between a manager and investors. We propose a simple model based on signaling and cheap talk games. What we try to do is to demonstrate to what degree the audit unreliability will be acceptable and how much the environmental change affects the audit credibility. We also examine how the different audit purchasings costs influence the behavior of investors and managers. It predicts that the higher the audit purchasings cost is, the easier is it to obtain the separating equilibrium, in which any manager who makes no effort no longer purchases an audit. We also investigate it in two laboratory settings, first in two laboratory markets ; whether auditing is available or not, second in three markets : whether auditing is unavailable or available but at two different audit purchasings costs. In both experiments managers in the market where auditing available have chosen much more effort than where auditing unavailable. Investors in the former market have invested more often than in the latter. It shows that the managers give much trust to the audit purchase, despite of investors doubt about its reliability. In the second experiment, contrary to our prediction, investors invest less often at the high audit purchasings cost. Managers also make an effort less frequently. They try to cheat more often the investors, who turn out to be defensive and refrain from the investment. Perhaps managers find too high the total incremental costs of inducing trust on the part of the investors. They thus want to spare the cost of effort or audit purchase. Facing with this alternative, what they have chosen is to cut down on the former, more essential one. That causes investor's defections.
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公会計に関する研究
Grant type：Competitive
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Study on French Auditing System
Grant type：Competitive
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Study on the Effctiveness of Auditing System
Grant type：Competitive
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Study on the Accounting in the Public sector
Grant type：Competitive
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Study on French Auditing System
Grant type：Competitive
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Study on the Effctiveness of Auditing System
Grant type：Competitive
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Study on the Local Government Auditing
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