{"created":"2023-05-15T13:53:16.607603+00:00","id":16120,"links":{},"metadata":{"_buckets":{"deposit":"7e1a4212-a522-49ff-ad93-5e906b293d3d"},"_deposit":{"created_by":1,"id":"16120","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"16120"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00016120","sets":["442:1007"]},"author_link":["50958"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-08-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"39","bibliographicPageEnd":"203","bibliographicPageStart":"187","bibliographic_titles":[{"bibliographic_title":"企業研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"  This paper gives an overview of the incomplete contract perspective and examines what characteristics of incomplete contracts have influence on audit complexity. An incomplete contract is a contract in which the parties to the contract have a wide range of interpretations of the contract terms, and important statements are missing or ambiguous. As a result, some requirements, duties, performance obligations and responsibilities faced by the contracting parties are often not clearly stated in advance.\n  As with a traditional example of incomplete contracts, this paper deals with strategic alliance, which have the advantage of being able to effectively, efficiently and flexibly utilize management resources inside and outside the organization to carry out cutting-edge operation. But due to insufficient contract provisions, uncertainty and management risks related to incomplete contracts are expected to emerge during the financial statement auditing phase. Therefore, this paper focuses on the difficulty of financial statements auditing when client companies conclude incomplete contracts. While the current audit framework is based on a risk approach, it is unclear why dealing with incomplete contracts becomes complicated when auditing procedures are based on a risk approach. Here, this paper clarifies the mechanism by using the concept of audit complexity, which Demirkan and Zhou (2016) indicate as a clue. Furthermore, after considering which of the risk approaches the audit complexity is rooted in, this paper posits some hypotheses related to the impact of audit complexity on audit fees and market valuations.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"50958","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ONUMA, Hiroshi","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"企業研究所"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-9938","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"大沼, 宏"},{"creatorName":"オオヌマ, ヒロシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"50958","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-09-06"}],"displaytype":"detail","filename":"1347-9938-39-09.pdf","filesize":[{"value":"3.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/16120/files/1347-9938-39-09.pdf"},"version_id":"0f290673-3b0c-4bbf-a23a-664a0d74eea0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"incomplete contract","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"audit complexity","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"strategic alliances","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"risk approach","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"戦略的提携と不完備契約パースペクティブの関係性 : 監査複雑性との関連性を踏まえて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"戦略的提携と不完備契約パースペクティブの関係性 : 監査複雑性との関連性を踏まえて"},{"subitem_title":"The Association between Strategic Alliance and Incomplete Contract Perspectives: Based on the Relationship with Audit Complexity","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["1007"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-09-06"},"publish_date":"2022-09-06","publish_status":"0","recid":"16120","relation_version_is_last":true,"title":["戦略的提携と不完備契約パースペクティブの関係性 : 監査複雑性との関連性を踏まえて"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T15:29:37.913608+00:00"}