{"created":"2023-05-15T14:46:15.565046+00:00","id":3859,"links":{},"metadata":{"_buckets":{"deposit":"09fef52b-4718-499b-9e67-52e10ac04585"},"_deposit":{"created_by":12,"id":"3859","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"3859"},"status":"published"},"_oai":{"id":"oai:meigaku.repo.nii.ac.jp:00003859","sets":["49:62:597"]},"author_link":["8422","8420","8421","8423"],"item_2_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Audit Market Concentration and Audit Pricing"}]},"item_2_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-12-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"31","bibliographicPageStart":"17","bibliographicVolumeNumber":"39","bibliographic_titles":[{"bibliographic_title":"明治学院大学産業経済研究所研究所年報 = The Bulletin of Institute for Research in Business and Economics Meiji Gakuin University"}]}]},"item_2_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では,監査市場においてBig N 監査法人による寡占が監査報酬を引き上げているかを検討する。そのために,2006年と2007年の中央青山(後のみすず)監査法人解散を自然実験とみなしてdifference-in-differences を適用し,解散前後における監査報酬の変化を分析した。東証1部・2 部上場の中規模企業を対象に分析した結果,解散後に監査報酬が引き上げられた証拠は認められなかった。結果の解釈についても議論を行った。","subitem_description_type":"Abstract"}]},"item_2_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_2_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究課題:「監査市場の経済分析」\nResearch:The Economic Analysis of Audit Market","subitem_description_type":"Other"}]},"item_2_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"8422","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SAITO, K."}]},{"nameIdentifiers":[{"nameIdentifier":"8423","nameIdentifierScheme":"WEKO"}],"names":[{"name":"YAMADA, J."}]}]},"item_2_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"明治学院大学産業経済研究所"}]},"item_2_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN1002920X","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0919-9845","subitem_source_identifier_type":"ISSN"}]},"item_2_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"齋藤, 都美"}],"nameIdentifiers":[{"nameIdentifier":"8420","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"山田, 純平"}],"nameIdentifiers":[{"nameIdentifier":"8421","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":"2022-12-21"}],"displaytype":"detail","filename":"annual_economics_39_17-31.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"annual_economics_39_17-31.pdf","url":"https://meigaku.repo.nii.ac.jp/record/3859/files/annual_economics_39_17-31.pdf"},"version_id":"9b826146-53f2-48a2-9226-c82c84dc37c1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"監査市場","subitem_subject_scheme":"Other"},{"subitem_subject":"市場支配力","subitem_subject_scheme":"Other"},{"subitem_subject":"監査報酬","subitem_subject_scheme":"Other"},{"subitem_subject":"寡占","subitem_subject_scheme":"Other"},{"subitem_subject":"日本","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":"監査市場の集中度と監査報酬:中央青山ショックを使った分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"監査市場の集中度と監査報酬:中央青山ショックを使った分析"}]},"item_type_id":"2","owner":"12","path":["597"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-12-21"},"publish_date":"2022-12-21","publish_status":"0","recid":"3859","relation_version_is_last":true,"title":["監査市場の集中度と監査報酬:中央青山ショックを使った分析"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-05-15T15:00:07.608193+00:00"}