{"created":"2024-11-14T07:52:58.853140+00:00","id":2000081,"links":{},"metadata":{"_buckets":{"deposit":"fdc89811-cd0a-47ef-b95a-a19a6c8afaee"},"_deposit":{"created_by":13,"id":"2000081","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000081"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000081","sets":["6","6:49"]},"author_link":["635"],"control_number":"2000081","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"12","bibliographicPageEnd":"48","bibliographicPageStart":"37","bibliographicVolumeNumber":"18","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_text_31":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"九州情報大学"}]},"item_1729048188239":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"坂根, 純輝","creatorNameLang":"ja"},{"creatorName":"サカネ, ヨシテル","creatorNameLang":"ja-Kana"},{"creatorName":"Sakane, Yoshiteru","creatorNameLang":"en"}],"familyNames":[{"familyName":"坂根","familyNameLang":"ja"},{"familyName":"サカネ","familyNameLang":"ja-Kana"},{"familyName":"Sakane","familyNameLang":"en"}],"givenNames":[{"givenName":"純輝","givenNameLang":"ja"},{"givenName":"ヨシテル","givenNameLang":"ja-Kana"},{"givenName":"Yoshiteru","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"635","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"40738001","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=40738001"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"我が国では、1974年に商法特例法が制定されるとともに計算書類の適法性を監査する商法特例法監査（ 現行の会社法監査） が始動した。商法特例法監査が導入されることにより、監査役による会計監査人の計算書類の監査方法・監査結果の相当性を判断する（ 以下、相当性判断という。） 規定が新設されることとなった。\nしかしながら、会計監査人が会計プロフェッションとしての立場を十分確立してきたこと等を考えると、監査役等による相当性判断が不要になってきていると考えられる。\n相当性判断が不要になってきているものの、相当性判断には先行研究で言及されていない現代的な意義があるのではないだろうかという問題意識を本論文の出発点としている。そこで、本論文は先行研究と判例等から相当性判断の現代的意義を検討することを目的とした。\n検討の結果、相当性判断は、コーポレート・ガバナンスの重要性が高まっている現代において、監査役等から会計監査人への積極的なコミュニケーションを促しているという点において現代的な意義を備えているという仮説を創設した。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1729230278053":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1729230588476":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"1349-2780","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"}]},"item_1729564662870":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-11-14"}],"filename":"会計監査人の監査方法・監査結果に対する監査役等による相当性判断の現代的意義の検討.pdf","filesize":[{"value":"979 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/2000081/files/会計監査人の監査方法・監査結果に対する監査役等による相当性判断の現代的意義の検討.pdf"},"version_id":"c9f02462-e11d-48b6-b56d-72d7fd0ba211"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計監査人","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会社計算規則第127条","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会社法監査","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"監査役等とのコミュニケー ション","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"コーポレート・ガバナンス","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"コーポレートガバナンス・コード","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"商法特 例法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"相当性判断","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"大和銀行ニューヨーク支店損失事件","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ニイウスコー粉飾決算 事件","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"日本再興戦略-JAPAN is BACK-","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"リニモ横領事件","subitem_subject_language":"ja","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":"会計監査人の監査方法・監査結果に対する監査役等による相当性判断の 現代的意義の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計監査人の監査方法・監査結果に対する監査役等による相当性判断の 現代的意義の検討","subitem_title_language":"ja"},{"subitem_title":"Examination of contemporary significance of examine the appropriateness of independent auditor’s auditing procedure and independent auditor’s audit opinion by the audit committee or the like.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","49"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-11-14"},"publish_date":"2024-11-14","publish_status":"0","recid":"2000081","relation_version_is_last":true,"title":["会計監査人の監査方法・監査結果に対する監査役等による相当性判断の 現代的意義の検討"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-11-28T03:09:51.135011+00:00"}