{"_buckets": {"deposit": "55aab01a-0f10-43d8-961d-e849f487965f"}, "_deposit": {"id": "18344", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "18344"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00018344", "sets": ["1078"]}, "author_link": ["53378", "53379"], "item_1615768549627": {"attribute_name": "出版タイプ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2014-04", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "E14-7", "bibliographic_titles": [{"bibliographic_title": "Economic Research Center Discussion Paper", "bibliographic_titleLang": "en"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "This study examines the Japanese audit market from 2001 to 2011 to demonstrate that audit quality does not differ with the size of audit firms in Japan. There has been a growing concern worldwide regarding the audit quality of large audit firms in Japan due to scandals such as the Kanebo (2005) and Olympus (2011). Thus, using inverse probability weighting (IPW) and five proxy variables for audit quality, we show that irrespective of their size, all audit companies in Japan provide the same quality of service, when controlled for client characteristics. We also find that small- to medium-sized audit firms in Japan provide going-concern audit opinions to their clients more readily. Finally, our results suggest that although only three major audit firms remain in the audit market after the dissolution of PricewaterhouseCooper\u0027s member firms in 2007, the audit quality offered by Big N has remained unchanged.", "subitem_description_language": "en", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/20455"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学大学院経済学研究科附属国際経済政策研究センター", "subitem_publisher_language": "ja"}]}, "item_9_relation_40": {"attribute_name": "シリーズ", "attribute_value_mlt": [{"subitem_relation_name": [{"subitem_relation_name_text": "E-Series;E14-7"}]}]}, "item_9_select_15": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_access_right": {"attribute_name": "アクセス権", "attribute_value_mlt": [{"subitem_access_right": "open access", "subitem_access_right_uri": "http://purl.org/coar/access_right/c_abf2"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "HU, Dan", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "53378", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "KATO, Ryo", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "53379", "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": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "E14-7.pdf", "filesize": [{"value": "266.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 266500.0, "url": {"label": "E14-7.pdf", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/18344/files/E14-7.pdf"}, "version_id": "338786b6-6d6d-4b7d-82d6-db5ed9e35609"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "audit quality", "subitem_subject_scheme": "Other"}, {"subitem_subject": "auditor size", "subitem_subject_scheme": "Other"}, {"subitem_subject": "inverse probability", "subitem_subject_scheme": "Other"}, {"subitem_subject": "weighting (IPW)", "subitem_subject_scheme": "Other"}, {"subitem_subject": "propensity score", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Japan", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "言語", "attribute_value_mlt": [{"subitem_language": "eng"}]}, "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": "Auditor Size as a Measure for Audit Quality : A Japanese Study", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "Auditor Size as a Measure for Audit Quality : A Japanese Study", "subitem_title_language": "en"}]}, "item_type_id": "9", "owner": "1", "path": ["1078"], "permalink_uri": "http://hdl.handle.net/2237/20455", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2014-07-09"}, "publish_date": "2014-07-09", "publish_status": "0", "recid": "18344", "relation": {}, "relation_version_is_last": true, "title": ["Auditor Size as a Measure for Audit Quality : A Japanese Study"], "weko_shared_id": -1}