{"created":"2023-06-20T15:23:22.958217+00:00","id":1058,"links":{},"metadata":{"_buckets":{"deposit":"45b7bf6d-ac7f-417f-94f6-4c22981227cc"},"_deposit":{"created_by":3,"id":"1058","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1058"},"status":"published"},"_oai":{"id":"oai:kyotogakuen.repo.nii.ac.jp:00001058","sets":["129:150"]},"author_link":["1207","1206"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-10-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicVolumeNumber":"21","bibliographic_titles":[{}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿は,アメリカの企業改革法(Sarbanes-Oxley Act,SOX 法)が企業ガバナンスと監査の改革を通して,会計と監査に与えた影響を明らかにしようとした研究をサーベイした。SOX 法成立後の会計と監査を含む企業活動のデータが蓄積され,企業ガバナンス,内部統制と監査,会計(財務報告)に与えた影響について研究が進んでいる。それらの研究を概観し,改革の影響の把握を試みた。多角的に行われた研究から,負の側面もあるものの,規制の対象になった取締役(会),その監査委員会,内部統制,監査人を通して,会計と監査に,投資者から見てプラスの影響を与えていることが明らかにされた。","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"7","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00007867581","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10377942","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"内川, 正夫"}],"nameIdentifiers":[{"nameIdentifier":"1206","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Masao, Uchikawa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1207","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-08-09"}],"displaytype":"detail","filename":"KJ00007867581.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00007867581.pdf","url":"https://kyotogakuen.repo.nii.ac.jp/record/1058/files/KJ00007867581.pdf"},"version_id":"0fd19246-0d8e-40fd-acdf-9154dde9b315"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業改革法","subitem_subject_scheme":"Other"},{"subitem_subject":"内部統制","subitem_subject_scheme":"Other"},{"subitem_subject":"会計","subitem_subject_scheme":"Other"},{"subitem_subject":"監査","subitem_subject_scheme":"Other"},{"subitem_subject":"サーベイ","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":"アメリカ企業改革法(SOX 法)と 会計・監査への影響:サーベイ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"アメリカ企業改革法(SOX 法)と 会計・監査への影響:サーベイ"},{"subitem_title":"The Effects of the Sarbanes-Oxley Act on Accounting and Auditing Practices: A Survey","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["150"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-08-09"},"publish_date":"2016-08-09","publish_status":"0","recid":"1058","relation_version_is_last":true,"title":["アメリカ企業改革法(SOX 法)と 会計・監査への影響:サーベイ"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T15:58:32.205880+00:00"}