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Current Situation of Small and Medium-Sized Audit Firms and Issues of Self-Regulation

A Regulatory Perspective on Fee Dependency

EMIKO Murei

Article type: research-article
2023 Volume 2023 Issue 33 Pages 100-111
Published: March 31, 2023
Released on J-STAGE: October 21, 2023

DOIhttps://doi.org/10.11208/jauditing.2023.100

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Impact of DX on Auditing Practices

From a Practitioner’s Perspective

Hidehiko YUKI

2023 Volume 2023 Issue 33 Pages 11-20
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.11

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Considering the Significance and Nature of Self-Regulation Once Again

From the Standpoint of a Certified Public Accountant

Kazutoshi KOGURE

2023 Volume 2023 Issue 33 Pages 64-73
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.64

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How Effective Self-Regulation Should Be for the Accounting Profession in Japan

Mitsufumi OMATA

2023 Volume 2023 Issue 33 Pages 57-63
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.57

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An Analysis of Auditor’s Report other than Unqualified Opinion using Toulmin Model

Shintaro MATSUO

2023 Volume 2023 Issue 33 Pages 112-124
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.112

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Legal Issues in Audit Digitalization

Masao YANAGA

2023 Volume 2023 Issue 33 Pages 36-46
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.36

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A Study on the Scope of a Full External Assessment ofInternal Audit Quality Assurance

Toshitake HASUNUMA

2023 Volume 2023 Issue 33 Pages 125-135
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.125

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Technology Use in Confirmation Procedures

An Exploratory Study on the Promotional and Disruptive Factors

Tomomi TAKADA

2023 Volume 2023 Issue 33 Pages 21-36
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.21

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The Impact of Climate-Related Risks on the Audit ofFinancial Statements

An Approach from Auditor Reporting Cases

Takatoshi HAYASHI

2023 Volume 2023 Issue 33 Pages 47-56
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.47

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Unintended Consequences of Over-regulating theAccounting Profession

Hironori FUKUKAWA

2023 Volume 2023 Issue 33 Pages 87-99
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.87

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An Inquiry for Functions of the Legislative Power over the Audit System in Japan

Nobuo SHIMA

2023 Volume 2023 Issue 33 Pages 74-86
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.74

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The Literatures on Auditing published in 2021

Hidenori HORIKO

2023 Volume 2023 Issue 33 Pages 138-147
Published: March 31, 2023
Released on J-STAGE: November 13, 2024

DOIhttps://doi.org/10.11208/jauditing.2023.138

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