{"created":"2021-03-01T06:25:46.001174+00:00","id":18363,"links":{},"metadata":{"_buckets":{"deposit":"540aecc3-6622-4058-ab66-7a1ac55ead43"},"_deposit":{"created_by":17,"id":"18363","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"18363"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00018363","sets":["659:853:854:1628"]},"author_link":["53405","53406"],"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_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Internal Audit and Firm Value in Japanese Regional Banks","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"43","bibliographicPageStart":"31","bibliographicVolumeNumber":"62","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"I examine the relation between the size of internal audit and firm value using a panel of Japanese regional banks data. I find a significant correlation between tbe proportion of internal audit staff to total employees and firm value in terms of Tobin's Q. To Japanese banks, the importance of internal audit has increased since the Inspection Manual for Deposit - Taking Institutions was established in 1990's. My finding suggests that the size of internal audit has presently become one of significant factors to determine firm value in Japanese regional banks.","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/2237/20473"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.62.1.31","subitem_identifier_reg_type":"JaLC"}]},"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","subitem_publisher_language":"ja"}]},"item_9_relation_43":{"attribute_name":"関連情報","attribute_value_mlt":[{"subitem_relation_type":"isVersionOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol62","subitem_relation_type_select":"URI"}}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"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":"水野, 伸昭","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"53405","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"MIZUNO, Nobuaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"53406","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","filename":"mizuno.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"mizuno.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/18363/files/mizuno.pdf"},"version_id":"3835c1ef-c935-4820-ab54-945e75e4baa3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Corporate governance","subitem_subject_scheme":"Other"},{"subitem_subject":"Internal audit","subitem_subject_scheme":"Other"},{"subitem_subject":"Tobin's Q","subitem_subject_scheme":"Other"},{"subitem_subject":"Regional banks","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":"地域銀行の内部監査と企業価値","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地域銀行の内部監査と企業価値","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1628"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2014-07-17"},"publish_date":"2014-07-17","publish_status":"0","recid":"18363","relation_version_is_last":true,"title":["地域銀行の内部監査と企業価値"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:13:31.343364+00:00"}