ログイン
言語:

WEKO3

  • トップ
  • ランキング
To
lat lon distance
To

Field does not validate



インデックスリンク

インデックスツリー

メールアドレスを入力してください。

WEKO

One fine body…

WEKO

One fine body…

アイテム

{"_buckets": {"deposit": "c454267e-73ec-47f8-bf1a-7fded661793c"}, "_deposit": {"id": "8772", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "8772"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00008772", "sets": ["1046"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "The Countermeasure against Frauds of Financial Statement in Chinese CPA Auditing"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2006-06-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "92", "bibliographicPageStart": "75", "bibliographicVolumeNumber": "54", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "Auditors are expected to detect frauds in the reporting entity. That case is not different in China. Because of the unique economic system in China, some difference can be observed among the incentive that causes fraud in financial reporting. In this paper, some cases of the fraud in China are explained and the cause or incentives for the fraud are analyzed. In some cases, local authority was involved in the fraud, because not only the reporting entity, but also the local authority in charge is also evaluated by the results of the reporting entity. The finding is important because it is necessary to eliminate the cause, not only from the reporting entity but also from the local authority in charge. Same problem or same incentive for fraud might exist in the public sector of other nations, if there is same kind of evaluation structure.", "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/2237/10523"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.54.1.75", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学経済学会"}]}, "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": "ISSN"}]}, "item_9_text_14": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "張, 影"}], "nameIdentifiers": [{"nameIdentifier": "24692", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "ZHANG, Ying"}], "nameIdentifiers": [{"nameIdentifier": "24693", "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": "2018-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "ecos_54_1_75.pdf", "filesize": [{"value": "2.2 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 2200000.0, "url": {"label": "ecos_54_1_75.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/8772/files/ecos_54_1_75.pdf"}, "version_id": "d5ba5e5a-e8b1-4157-a2a1-a10831c6b0ca"}]}, "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": "会計不正に対する中国公認会計士の監査対応", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "会計不正に対する中国公認会計士の監査対応"}]}, "item_type_id": "9", "owner": "1", "path": ["1046"], "permalink_uri": "https://doi.org/10.18999/ecos.54.1.75", "pubdate": {"attribute_name": "公開日", "attribute_value": "2008-09-16"}, "publish_date": "2008-09-16", "publish_status": "0", "recid": "8772", "relation": {}, "relation_version_is_last": true, "title": ["会計不正に対する中国公認会計士の監査対応"], "weko_shared_id": null}
  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 54(1)

会計不正に対する中国公認会計士の監査対応

https://doi.org/10.18999/ecos.54.1.75
https://doi.org/10.18999/ecos.54.1.75
7f55cc35-5070-40dc-8a92-fafb26c6a000
名前 / ファイル ライセンス アクション
ecos_54_1_75.pdf ecos_54_1_75.pdf (2.2 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-09-16
タイトル
タイトル 会計不正に対する中国公認会計士の監査対応
その他のタイトル
その他のタイトル The Countermeasure against Frauds of Financial Statement in Chinese CPA Auditing
著者 張, 影

× 張, 影

WEKO 24692

張, 影

Search repository
ZHANG, Ying

× ZHANG, Ying

WEKO 24693

ZHANG, Ying

Search repository
抄録
内容記述 Auditors are expected to detect frauds in the reporting entity. That case is not different in China. Because of the unique economic system in China, some difference can be observed among the incentive that causes fraud in financial reporting. In this paper, some cases of the fraud in China are explained and the cause or incentives for the fraud are analyzed. In some cases, local authority was involved in the fraud, because not only the reporting entity, but also the local authority in charge is also evaluated by the results of the reporting entity. The finding is important because it is necessary to eliminate the cause, not only from the reporting entity but also from the local authority in charge. Same problem or same incentive for fraud might exist in the public sector of other nations, if there is same kind of evaluation structure.
内容記述タイプ Abstract
出版者
出版者 名古屋大学経済学会
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.54.1.75
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 54, 号 1, p. 75-92, 発行日 2006-06-30
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10523
識別子タイプ HDL
戻る
0
views
See details
Views

Versions

Ver.1 2021-03-01 19:53:47.801091
Show All versions

Share

Mendeley Twitter Facebook Print Addthis

Cite as

エクスポート

OAI-PMH
  • OAI-PMH JPCOAR
  • OAI-PMH DublinCore
  • OAI-PMH DDI
Other Formats
  • JSON
  • BIBTEX

Confirm


Powered by WEKO3


Powered by WEKO3