{"created":"2023-05-15T09:48:35.193890+00:00","id":449,"links":{},"metadata":{"_buckets":{"deposit":"6e57d29a-b16e-470e-8824-49242c75b987"},"_deposit":{"created_by":13,"id":"449","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"449"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:00000449","sets":["6","6:57"]},"author_link":["635"],"control_number":"449","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"10","bibliographicPageEnd":"22","bibliographicPageStart":"13","bibliographicVolumeNumber":"20","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":"我が国会社計算規則には、監査役等による会計監査人の計算関係書類の監査方法・監査結果の相当性を判断する（ 以下、相当性判断という。） 規定がある。そもそも、相当性判断は監査役監査を商法特例法の監査職能の中心とし、会計監査人監査を監査役監査の補助的役割として位置づけるために新設された規定である。\nしかし、コーポレート・ガバナンスの強化が重視されている現代社会の状況を考慮すると、相当性判断の規定の新設時に重視されていた役割とは異なる役割が今日における相当性判断の規定の存在意義となっているのではないだろうかと考察される。\n本稿の目的は、相当性判断の規定の新設時に重視されていなかった相当性判断の役割を明らかにすることである。検討の結果、会社計算規則に基づく相当性判断は、監査役等から会計監査人へのコミュニケーションを発生させる一要因として機能していることが解明できた。","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":"2024-11-28"}],"filename":"監査役等による相当性判断が会計監査人とのコミュニケーションに与える影響.pdf","filesize":[{"value":"857 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/449/files/監査役等による相当性判断が会計監査人とのコミュニケーションに与える影響.pdf"},"version_id":"8f21123a-960e-4744-8ab4-bf421b68dd66"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会社計算規則第127条第2号","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"監査役等と会計監査人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":"商法特例法第14条第3項第1号","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"相当性判断","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":"監査役等による相当性判断が会計監査人とのコミュニケーションに与える影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"監査役等による相当性判断が会計監査人とのコミュニケーションに与える影響","subitem_title_language":"ja"},{"subitem_title":"The Effect of Audit Committee’s Appropriateness Judgment on Communication with CPA.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","57"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-04-02"},"publish_date":"2018-04-02","publish_status":"0","recid":"449","relation_version_is_last":true,"title":["監査役等による相当性判断が会計監査人とのコミュニケーションに与える影響"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-11-28T05:14:39.127401+00:00"}