http://hdl.handle.net/11150/10357 2015-12-18 Mon, 13 Apr 2026 19:04:32 GMT 2026-04-13T19:04:32Z 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 Thu, 17 Dec 2015 15:00:00 GMT http://hdl.handle.net/11150/10367 2015-12-17T15:00:00Z 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. Thu, 17 Dec 2015 15:00:00 GMT http://hdl.handle.net/11150/10366 2015-12-17T15:00:00Z 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 Thu, 17 Dec 2015 15:00:00 GMT http://hdl.handle.net/11150/10365 2015-12-17T15:00:00Z 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 Thu, 17 Dec 2015 15:00:00 GMT http://hdl.handle.net/11150/10364 2015-12-17T15:00:00Z