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Economic Transition, Firm Organization, and Internal Control Determinants of Audit Structure in Russian firms
http://hdl.handle.net/10086/18676
http://hdl.handle.net/10086/18676328bd655-1851-4191-b3f2-63955ba6dec2
| Item type | デフォルトアイテムタイプ（フル）その２(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2019-06-13 | |||||||||||
| タイトル | ||||||||||||
| タイトル | Economic Transition, Firm Organization, and Internal Control Determinants of Audit Structure in Russian firms | |||||||||||
| 言語 | en | |||||||||||
| 作成者 |
岩﨑, 一郎
× 岩﨑, 一郎
NRID
1000070323904
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| 寄与者 | ||||||||||||
| 寄与者タイプ | Editor | |||||||||||
| 姓名 | Russian Research Center, Institute of Economic Research, Hitotsubashi University | |||||||||||
| 言語 | en | |||||||||||
| 所属機関名 | Hitotsubashi University | |||||||||||
| アクセス権 | ||||||||||||
| アクセス権 | metadata only access | |||||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | audit structure | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | board composition | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | business integration | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | foreign investment | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | economic transition | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Russia | |||||||||||
| 内容記述 | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | This paper is the product of a Japan-Russia joint research project entitled “Corporate Governance and Integration Processes in the Russian Economy" launched by the Institute of Economic Research, Hitotsubashi University (Tokyo), and the Institute for Industrial and Market Studies, State University - Higher School of Economics (Moscow). | |||||||||||
| 言語 | en | |||||||||||
| 内容記述 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | With a unique dataset of joint-stock companies, this paper aims to thoroughly describe the corporate audit structure in transition Russia and empirically analyze its determinants. When compared to the international standard, Russian firms have a weak audit structure in terms of the independence and expertise of the board of auditors and the accounting auditor. We found that board composition, affiliation with a business group, and presence of foreign investors are the most important factors determining the audit structure of Russian firms. The scope of the impact of these three factors, however, differed considerably with each other. We also found that government ownership, company size, fund procurement activities, and overseas advancement also have statistically significant impacts on the corporate audit structure in Russia. | |||||||||||
| 出版者 | ||||||||||||
| 出版者 | Russian Research Center, Institute of Economic Research, Hitotsubashi University | |||||||||||
| 日付 | ||||||||||||
| 日付 | 2010-09 | |||||||||||
| 日付タイプ | Issued | |||||||||||
| 言語 | ||||||||||||
| 言語 | eng | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||||||||
| 資源タイプ | technical report | |||||||||||
| 出版タイプ | ||||||||||||
| 出版タイプ | NA | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||||||||
| 関連情報 | ||||||||||||
| 関連タイプ | isPartOf | |||||||||||
| 関連名称 | This version has been revised. The new version is available at http://hdl.handle.net/10086/25471 | |||||||||||
| 関連情報 | ||||||||||||
| 関連名称 | RRC Working Paper Series ; No. 27 | |||||||||||
| 収録物識別子 | ||||||||||||
| 収録物識別子タイプ | ISSN | |||||||||||
| 収録物識別子 | 1883-1656 | |||||||||||
| JEL | ||||||||||||
| 値 | G34 | |||||||||||
| JEL | ||||||||||||
| 値 | K22 | |||||||||||
| JEL | ||||||||||||
| 値 | L22 | |||||||||||
| JEL | ||||||||||||
| 値 | M42 | |||||||||||
| JEL | ||||||||||||
| 値 | P31 | |||||||||||
| JEL | ||||||||||||
| 値 | P34 | |||||||||||
