| アイテムタイプ |
紀要論文 / Departmental Bulletin Paper(1) |
| 公開日 |
2026-03-18 |
| タイトル |
|
|
タイトル |
戦略的提携と監査報酬の関係性 |
|
言語 |
ja |
| タイトル |
|
|
タイトル |
Relationship Between Strategic Alliances and Audit Fees |
|
言語 |
en |
| 言語 |
|
|
言語 |
jpn |
| キーワード |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
Incomplete contract theory |
| キーワード |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
strategic alliances |
| キーワード |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
joint ventures |
| キーワード |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
audit complexity |
| キーワード |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
conservatism |
| 資源タイプ |
|
|
資源タイプ識別子 |
http://purl.org/coar/resource_type/c_6501 |
|
資源タイプ |
departmental bulletin paper |
| 著者 |
大沼,宏
藤田,健人
石黒,武秀
|
| 抄録 |
|
|
内容記述タイプ |
Abstract |
|
内容記述 |
This paper examines the relationship between various forms of strategic alliances and audit fees, followed by the impact of the relationship between the quality of financial reporting and strategic alliances on audit fees, relying on the theory of incomplete contracts. Firms with incomplete contracts, such as strategic alliances, may have larger audit fees due to the increased complexity of the audit performed by the external auditor. Audit fees are determined on the magnitude of audit costs. Therefore, the more complex the subject matter to be audited, the greater the audit cost and therefore the greater the audit fee is expected to be. Based on the above research questions, this paper focuses on the relationship between strategic alliances and audit fees with respect to Japanese firms, and the relationship between the type of strategic alliance and audit fees. The results of the analysis precipitated that (1) audit fees increase when the audited entity enters into a contractual strategic alliance, and (2) audit fees increase when the audited entity enters a strategic alliance in the form of a contractual alliance. These results suggest that, even in Japan, strategic alliance agreements increase audit complexity and audit fees increase correspondingly. Further analysis indicates that conservatism moderates the relationship in which joint ventures increase audit fees. This result suggests that accounting information partially moderates the incompleteness of strategic alliances and decreases audit fees. |
|
言語 |
en |
| 書誌情報 |
ja : 企業研究
巻 48,
p. 171-197,
発行日 2026-02-28
|
| 出版者 |
|
|
出版者 |
企業研究所 |
|
言語 |
ja |
| ISSN |
|
|
収録物識別子タイプ |
ISSN |
|
収録物識別子 |
1347-9938 |
| 権利 |
|
|
権利情報 |
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。 |
|
言語 |
ja |
| フォーマット |
|
|
内容記述タイプ |
Other |
|
内容記述 |
application/pdf |
| 著者版フラグ |
|
|
出版タイプ |
VoR |
|
出版タイプResource |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
1347-9938_48_09.pdf (677.6 KB)
