@article{oai:nagoya.repo.nii.ac.jp:00014379, author = {野口, 晃弘 and 二村, 雅子 and NOGUCHI, Akihiro and FUTAMURA, Masako}, issue = {4}, journal = {経済科学}, month = {Mar}, note = {In Japan, there are not small number of cases where stock options are granted to company auditors. As for accounting auditors, they are prohibited to hold shares of the client, or receive a contingent fee. But for company auditors, they are not prohibited to receive stock options. In this paper, independence of company auditors and the member of audit committee are reviewed, and then, the effect of granting stock options to them will be discussed.}, pages = {105--113}, title = {監査役とストック・オプション}, volume = {59}, year = {2012} }