{"created":"2021-03-01T06:15:30.110212+00:00","id":8772,"links":{},"metadata":{"_buckets":{"deposit":"c454267e-73ec-47f8-bf1a-7fded661793c"},"_deposit":{"created_by":17,"id":"8772","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"8772"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00008772","sets":["659:853:854:1046"]},"author_link":["24692","24693"],"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":"The Countermeasure against Frauds of Financial Statement in Chinese CPA Auditing","subitem_alternative_title_language":"en"}]},"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","bibliographic_titleLang":"ja"}]}]},"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_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/2237/10523"}]},"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","subitem_publisher_language":"ja"}]},"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_9_text_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_text_value":"application/pdf"}]},"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":"張, 影","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"24692","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ZHANG, Ying","creatorNameLang":"en"}],"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","filename":"ecos_54_1_75.pdf","filesize":[{"value":"2.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ecos_54_1_75.pdf","objectType":"fulltext","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","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1046"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-09-16"},"publish_date":"2008-09-16","publish_status":"0","recid":"8772","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_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T02:19:46.860787+00:00"}