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我が国における不正会計の傾向と分析(1) : 2004年~2008年における不正な財務報告
https://doi.org/10.34360/00006628
https://doi.org/10.34360/0000662865a17695-4419-4c79-ab47-2d801036b94d
名前 / ファイル | ライセンス | アクション |
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3043_0061_03.pdf (1.6 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-09-07 | |||||
タイトル | ||||||
タイトル | 我が国における不正会計の傾向と分析(1) : 2004年~2008年における不正な財務報告 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 不正会計, 粉飾決算, 内部統制, 事例研究 Shiro, Ichinomiya, Accounting Fraud, Window Dressing, Internal Control, Case Study |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00006628 | |||||
ID登録タイプ | JaLC | |||||
別言語のタイトル(英) | ||||||
タイトル | Trend and Analysis of Accounting Fraud in Japan (1) : Fraudulent Financial Reporting : 2004-2008 | |||||
作成者 |
一ノ宮, 士郎
× 一ノ宮, 士郎 |
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内容記述 | ||||||
内容記述 | 不正会計の背景や特徴等を浮き彫りにするため,本稿では,2004年から2008年の5年間の不正会計事例の傾向を定性的に分析した。内部統制導入や監査基準等の改正等にもかかわらず,ベンチャー企業あるいは中小企業だけでなく,老舗企業や大企業でも不正会計が発覚し,全般的に不正リスクは高まっている。不正会計には共通点もあり,事例研究による傾向分析を実施すれば,財務分析と併用することで不正会計の検出に有用であろう。, In this paper, I qualitatively analyze the trend of accounting fraud that occurred in the five years from 2004 to 2008 in order to highlight the characteristics and backgrounds of accounting frauds. Despite the introduction of internal control and amendments of audit standards, accounting frauds are discovered in not only the venture companies or the small and medium-sized companies, but also even long-established companies and large enterprises, therefore the overall risk of fraud has increased. Accounting frauds have some common grounds, therefore the trend analysis using case studies by combination with financial analysis will be useful for detecting the accounting fraud. | |||||
公開者 | ||||||
出版者 | 専修大学経営研究所 | |||||
ISSN | ||||||
収録物識別子 | 2186-9251 | |||||
書誌レコードID | ||||||
収録物識別子 | AA12562863 | |||||
書誌情報 |
専修マネジメント・ジャーナル en : Senshu Management Journal 巻 6, 号 1, p. 1-14, 発行日 2016-07-20 |
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出版タイプ | ||||||
出版タイプ | NA |