{"created":"2024-06-26T02:06:51.842296+00:00","id":2001578,"links":{},"metadata":{"_buckets":{"deposit":"71db1a57-cbd3-4fd9-8f07-950d76440105"},"_deposit":{"created_by":10,"id":"2001578","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2001578"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:02001578","sets":["528:1287:1304:1719282320187"]},"author_link":["2397"],"control_number":"2001578","item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Economic Role of the Audit and Assurance in the Capital Market: Analysis based on the Investment Risk","subitem_alternative_title_language":"en"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-06-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"94","bibliographicPageStart":"79","bibliographicVolumeNumber":"69","bibliographic_titles":[{"bibliographic_title":"關西大學商學論集","bibliographic_titleLang":"ja"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"本稿の目的は，財務諸表監査が投資リスクを低減し，資本市場における投資者保護の役割を果たしているか否かを明らかにすることである。曖昧化仮説および不完全呈示仮説に基づくと，有価証券報告書の記述情報において，経営者は自己に有利な情報を解読が容易な形式にし，逆に不利な情報を解読が困難な形式に符号化しているおそれがある。つまり，宥和化の一手段として情報の解読に対する難易度の操作が行われている可能性がある。解読の難易度を可読性で捉えた先行研究は，利益の小さい企業の経営者が可読性を低くしている証拠を提示している。利益の大小はビジネス・リスクを表す指標の１つであるため，ビジネス・リスクの高い企業の経営者は可読性を操作していると考えられる。そこで，有価証券報告書の可読性と監査報酬の関係を分析し，ビジネス・リスクの高い企業の財務報告に対する財務諸表監査の効果を検証した。監査人はビジネス・リスクの高い企業に対して追加の監査資源を投入するか，リスク・プレミアムに含めることで対応すると考えられる。したがって，企業のビジネス・リスクに応じて監査報酬が変化していれば，財務諸表監査が投資リスクを軽減しているという証拠になる。さらに，有価証券報告書における「事業等のリスク」は「注記」よりも監査人による手続が限定されることから，相対的にリスク・プレミアムの影響が大きいと考え，監査報酬の増加が監査資源の投入量によるものかリスク・プレミアムによるものかを区別しようと試みている。分析から，可読性の低い（文字数の多い）企業ほど監査報酬が高くなるという仮説を裏付ける証拠が得られた。また，「注記」と「事業等のリスク」の両方の可読性（文字数）と監査報酬に有意な正の関係がみられたことから，監査人はビジネス・リスクの高い企業に対して，投入監査資源量とリスク・プレミアムの両方を考慮していることが示唆されている。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/0002001578","subitem_identifier_reg_type":"JaLC"}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大學商學會","subitem_publisher_language":"ja"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00047023","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04513401","subitem_source_identifier_type":"PISSN"}]},"item_10_version_type_17":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open 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