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米国会計不正対策とその効果
https://tama.repo.nii.ac.jp/records/87
https://tama.repo.nii.ac.jp/records/8769eb96f8-3b98-4cf5-8637-3b2f808dd37b
名前 / ファイル | ライセンス | アクション |
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200500900064 (34.0 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2005-03-01 | |||||
タイトル | ||||||
タイトル | 米国会計不正対策とその効果 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Measures and their Effects of Accounting Scandals in the United States | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計不正 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計監査 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | サーベンス・オックスリー法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公認会計士 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計監査人 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | accounting scandal | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | auditing | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Sarbanes-Oxley Act of 2002 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | certified public accountant | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | auditors | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
秋山, 純一
× 秋山, 純一× Akiyama, jun'ichi |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 会計監査が高度に発達しているといわれている米国でも、会計不正には常に悩まされていた。特に、1990年代半ばから21世紀の最初の2年ほどに発生した大規模かつ多数の会計と監査にかかわるスキャンダルの対処策としてのサーベインス・オックスリー法(SOX法)が果たして会計不正防止に有効に働くかどうかを検討する。 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | People have been suffered by accounting scandals in the United States, where it is believed that the auditing practices are highly advanced. Sarbanes-Oxley Act of 2002(SOX Act) was enacted as a result of accounting scandals in the latter half of 1990s and the first two years in 2000s. This monograph tries a preliminary review whether or not SOX Act is effective to prevent further accounting scandals. | |||||
書誌情報 |
経営・情報研究 多摩大学研究紀要 en : Tama University Journal of Management and Information Sciences 巻 9, p. 127-132, 発行日 2005-03-01 |
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出版者 | ||||||
出版者 | 多摩大学経営情報学部 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13429507 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11140277 |