DSpace コレクション: 2015-12-18
http://hdl.handle.net/11150/10357
2015-12-182024-03-28T17:14:19Zアウトソーシングと下請制度 : 分業の進展及び請負・委託の視点から : 研究ノート
http://hdl.handle.net/11150/10367
タイトル: アウトソーシングと下請制度 : 分業の進展及び請負・委託の視点から : 研究ノート
著者: 関口, 和代2015-12-17T15:00:00ZA Comparative Perspective on Independent Audit of Unlisted Companies : Cases of Turkey, Japan and Albania
http://hdl.handle.net/11150/10366
タイトル: A Comparative Perspective on Independent Audit of Unlisted Companies : Cases of Turkey, Japan and Albania
著者: OZBIRECIKLI, Mehmet; JINNAI, Yoshiaki; CIKA, Nertila
抄録: This study aims to discuss the extent to which independent audits of unlisted
companies should be expanded by focusing on thresholds that specify the size of unlisted
companies subject to independent audits in three countries that are socially
and economically quite different from one another : Japan, Turkey and Albania.
Various factors affect stakeholders’ need for independent audits. In other words,
different criteria may be considered to define thresholds. In this study, to develop
suggestions for the thresholds, we analysed types of wrongdoings encountered in
these countries and considered their corruption perception scores.
In this study, we first revealed the similarities and differences in the types of
wrongdoings encountered in accounting and independent auditing practices in the
three countries by applying an in-depth interview method to the relevant interviewees
in these countries. The findings indicate that in these countries, the types and
intensities of wrongdoings differ in some respects and wrongdoings more or less exist
in their accounting practices.
In this context, we suggest that the types and intensities of wrongdoings encountered
in these countries and their corruption perception scores should be disregarded
when defining thresholds that specify the size of the unlisted companies
subject to independent audits. Moreover, we suggest that the thresholds should be
suitable for contributing to meeting stakeholders’ needs. If very high thresholds are
defined for unlisted companies, very few entities will be subject to independent audits.
In contrast, if very low thresholds are defined, this audit obligation is highly
likely to increase the administration costs of external audit services for very small
companies. Extremely low thresholds are also likely to impose an audit obligation
A comparative perspective on independent audit
of unlisted companies :
Cases of Turkey, Japan and Albania1)
Mehmet Ozbirecikli, PhD
CPA2), Professor of Accounting
Mustafa Kemal University
Hatay, Turkey
ozbirecikli@mku.edu.tr
Yoshiaki Jinnai
Professor of Accounting
Tokyo Keizai University
Tokyo, Japan
jinnai@tku. ac. jp
Nertila Cika
CPA
Tirana University, IT-AL Consult
Tirana, Albania
Nertila.Cika@albanianaudit.com
A comparative perspective on independent audit of unlisted companies : . . .
152
on very small companies, which may result in poor audit quality.2015-12-17T15:00:00Z価格比較サイト上の店舗間価格競争 : 追跡調査
http://hdl.handle.net/11150/10365
タイトル: 価格比較サイト上の店舗間価格競争 : 追跡調査
著者: 近藤, 浩之2015-12-17T15:00:00Zドラッグストアにおける購買行動に基づいたカテゴリー特性に関する仮説構築
http://hdl.handle.net/11150/10364
タイトル: ドラッグストアにおける購買行動に基づいたカテゴリー特性に関する仮説構築
著者: 本藤, 貴康2015-12-17T15:00:00Z