Similarity of the system of equivalent coefficients between hospitals was analyzed to verify the appropriateness of costing surgical operations by RVUs provided by organizations outside their own hospitals. Also, appropriateness of RVUs provided by IHEP was verified. These analysis revealed that any outside-RVUs would be required to be modified due to the lack of the similarity between hospitals, and that IHEP’s RVUs have some difference from hospital’s equivalent coefficients in some surgical operations and some hospitals, but the RVUs can be used for costing surgical operations if they are modified.

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　This study examined the advantage of software measurement in cost accounting of software. In development project of software, a part of one software which is developed is appropriated to development project of another software. We measure a part of software and the all by the amount of the function. Measuring the percentage of functions of a part of software in the total functions makes measuring the cost of a part of software possible. As a result, it is possible to measure the cost of each software product.

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　This paper investigates whether allowing firms to select the adoption year of new accounting standards has an influence on accounting behavior. Accounting standards for impairment of fixed assets became effective in 2006, but had a three-year adoption period. The magnitude of reported write-off is influenced by economic factors and earning management factors. Empirical analysis focuses on the difference between early adopters and late adopters to the relation of reported write-off and its determinants（economic factors and earning management factors）. Big bath, one of earnings management factors, is observed in early adopters and late adopters. Although income smoothing behavior is also observed in early adopters similar to prior research, it is diminished in late adoption year. This evidence indicates that write-off reported by late adopters is less reflective of earnings management factor relative to that by early adopters. The results further suggest that early adopters use selection of adoption year as the means of earnings management. In addition, association with reported write-off and economic factors of late adopters is weaker than that of early adopters.

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　The purpose of this paper investigates the economic functions（signaling）of auditing for information asymmetry between an investor and a company. Especially focussed on the IPO market, I estimate multiple linear regression which contains the proxy variables showing the information asymmetry. Furthermore, the difference between qualified audit opinion and Tsuiki information that an auditor’s information were verified how underpricing would be affected. I find effective in signaling of the information asymmetry. And I find the significant negative association between underpricing and qualified audit opinion, but the significant positive relation underpricing and Tsuiki information. Furthermore, the auditor’s information brought a strong significant in the immediately before period of IPO.

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　This study examines auditor’s behavior in issuing going concern opinions. According to prior research, financially distressed firm’s management is prone to arbitrary increase earnings through accruals. On the presumption of financially distressed firms’ earnings management, abnormal accruals of them are expected to be reverse and become negative and their distress risk becomes higher, thereby they are required to disclose information about going concern status. By comparing matched-pair sample, the relation between going concern opinion and abnormal accruals is examined. The results indicate that auditor requires clients, experiencing larger negative abnormal accruals, to disclose information about going concern status. Furthermore, the results also show that litigation risk does not influence the timing of disclosure about going concern information.

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　This paper is a case study research of accounting information system structured by ERP and common journalizing between financial accounting and management accounting. It enhanced consistency between financial accounting and management accounting. 　This case study is an action research, for the author took part in the introduction project of this system as project manager at consumer finance company. The major issues discussed in this paper can be summarized as follows : 1. Introducing management accounting method into financial reporting for investor relations 2. Better internal control for financial reporting by utilizing information technology 3. Using ERP effectively

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