{"created":"2023-07-25T10:32:32.974243+00:00","id":6568,"links":{},"metadata":{"_buckets":{"deposit":"6f23ce5b-ba82-4e15-89ac-70dfa4c97687"},"_deposit":{"created_by":1,"id":"6568","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"6568"},"status":"published"},"_oai":{"id":"oai:senshu-u.repo.nii.ac.jp:00006568","sets":["27:32:706:707:709"]},"author_link":["46"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-10-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"46","bibliographicPageStart":"35","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"専修マネジメント・ジャーナル"},{"bibliographic_title":"Senshu Management Journal","bibliographic_titleLang":"en"}]}]},"item_10002_creator_2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"櫻井, 通晴"}],"nameIdentifiers":[{},{}]}]},"item_10002_description_25":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本論文は、オリンパス事件を解明することによって、日本企業が再び同じような過ちを犯さないためには企業経営者が今後いかなる点に注意すべきかを明らかにすることにある｡その日的を達成するため、オリンパスの巨額粉飾事件の経緯と会計処理の問題点を明らかにし、将来のビジネス上の課題を検討するとともに、取締役、監査役、監査法人の責任を考察する｡\nThis paper describes the Olympus scandal for Japanese managers not making the same mistake again. To attain this purpose, it first examines the states of affair of Olympus scandal, and the problems of it. Next, it discusses the responsibilities of board meeting, corporate auditors and audit  firms.","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34360/00006562","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_26":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"専修大学経営研究所"}]},"item_10002_source_id_28":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-9251 ","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_29":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12562863 ","subitem_source_identifier_type":"NCID"}]},"item_10002_title_1":{"attribute_name":"別言語のタイトル(英)","attribute_value_mlt":[{"subitem_title":"True States and Future Problems of Olympus's Window Dressing : From the Perspectives of Corporate Governance"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-05-27"}],"displaytype":"detail","filename":"3043_0021_06.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"3043_0021_06","url":"https://senshu-u.repo.nii.ac.jp/record/6568/files/3043_0021_06.pdf"},"version_id":"92d80ea4-d4a7-48b1-9487-b6de17e4c062"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"オリンパス","subitem_subject_scheme":"Other"},{"subitem_subject":"スキャンダル","subitem_subject_scheme":"Other"},{"subitem_subject":"取締役会","subitem_subject_scheme":"Other"},{"subitem_subject":"監査人","subitem_subject_scheme":"Other"},{"subitem_subject":"Michiharu","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Sakurai","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Governance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Olympus","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Scandal","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Board Meeting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Auditor","subitem_subject_language":"en","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":"オリンパス損失隠し事件の本質と将来の課題 : コーポレート･ガバナンスの観点から","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"オリンパス損失隠し事件の本質と将来の課題 : コーポレート･ガバナンスの観点から"}]},"item_type_id":"10002","owner":"1","path":["709"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-05-27"},"publish_date":"2013-05-27","publish_status":"0","recid":"6568","relation_version_is_last":true,"title":["オリンパス損失隠し事件の本質と将来の課題 : コーポレート･ガバナンスの観点から"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-07-25T12:55:26.466919+00:00"}