{"created":"2021-03-01T06:15:45.184606+00:00","id":9006,"links":{},"metadata":{"_buckets":{"deposit":"40bd67f1-480a-4f4c-9082-0ba4b8763779"},"_deposit":{"created_by":17,"id":"9006","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"9006"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00009006","sets":["659:853:854:903"]},"author_link":["25218","25219"],"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":"Reliability of Financial Information and the Role of KAIKEISANYO (Accounting Officer)","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"46","bibliographicPageStart":"41","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In 2005, Company Law was established to amend Commercial Code in Japan to update business law.  Company Law introduced KAIKEISANYO as an officer of the corporation to prepare financial statements of the corporation with the directors.  KAIKEISANYO must be certified public accountant, auditing firm, certified tax accountant, or tax accounting firm.   KAIKEISANYO was introduced to make certified tax accountants play significant role in improving the financial reporting of small enterprises.  In this paper, the potential role of KAIKEISANYO to improve the reliability of financial statements of the large corporations is discussed.","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/2237/10769"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.53.4.41","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":"野口, 晃弘","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"25218","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"NOGUCHI, Akihiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"25219","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_53_4_41.pdf","filesize":[{"value":"689.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ecos_53_4_41.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/9006/files/ecos_53_4_41.pdf"},"version_id":"ba5e091e-ce74-4537-90ba-2af2a49f5bc7"}]},"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":"財務情報の信頼性と会計参与の役割","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務情報の信頼性と会計参与の役割","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["903"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-12-17"},"publish_date":"2008-12-17","publish_status":"0","recid":"9006","relation_version_is_last":true,"title":["財務情報の信頼性と会計参与の役割"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T02:07:11.268241+00:00"}