{"created":"2023-06-20T14:45:55.093875+00:00","id":54,"links":{},"metadata":{"_buckets":{"deposit":"4d9cb41c-7bce-4fd9-8ae4-3baaeaed795e"},"_deposit":{"created_by":10,"id":"54","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"54"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:00000054","sets":["2:23:24:26"]},"author_link":["82"],"control_number":"54","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"263","bibliographicPageStart":"251","bibliographicVolumeNumber":"111","bibliographic_titles":[{"bibliographic_title":"拓殖大学経営経理研究"},{"bibliographic_title":"Takushoku University research in management and accounting","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper reexamines the historical development from the traditional self-regulatory peer review system to the current audit regulation under the PCAOB in terms of regulatory structure.\nBy using the congressional records the paper explores how a new regulatory system was designed, in particular, how the creation of a new regulatory body, namely, the PCAOB, charged with oversight of public companies audits was decided. Further, the paper finds out the structural features of the current regulatory system, and indicates structural flaws appearing in implementing the SOX Act.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"拓殖大学経営経理研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13490281","subitem_source_identifier_type":"PISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.97","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"種別","attribute_value_mlt":[{"subitem_text_value":"論文 / Article"}]},"item_10002_version_type_20":{"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":"岡嶋, 慶","creatorNameLang":"ja"},{"creatorName":"オカジマ, ケイ","creatorNameLang":"ja-Kana"},{"creatorName":"Okajima, Kei","creatorNameLang":"en"}],"familyNames":[{"familyName":"岡嶋","familyNameLang":"ja"},{"familyName":"オカジマ","familyNameLang":"ja-Kana"},{"familyName":"Okajima","familyNameLang":"en"}],"givenNames":[{"givenName":"慶","givenNameLang":"ja"},{"givenName":"ケイ","givenNameLang":"ja-Kana"},{"givenName":"Kei","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"82","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":"2018-03-08"}],"displaytype":"detail","filename":"PCAOB Audit Regulation in a Historical Perspective.pdf","filesize":[{"value":"185.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"PCAOB Audit Regulation in a Historical Perspective","url":"https://takushoku-u.repo.nii.ac.jp/record/54/files/PCAOB Audit Regulation in a Historical Perspective.pdf"},"version_id":"2e078c54-d2fe-4c0a-b545-b6c0be6bee8e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"audit regulation","subitem_subject_scheme":"Other"},{"subitem_subject":"Public Company Accounting Oversight Board (PCAOB)","subitem_subject_scheme":"Other"},{"subitem_subject":"Sarbanes-Oxley Act","subitem_subject_scheme":"Other"},{"subitem_subject":"self-regulatory system","subitem_subject_scheme":"Other"},{"subitem_subject":"Public Oversight Board","subitem_subject_scheme":"Other"},{"subitem_subject":"public regulation","subitem_subject_scheme":"Other"},{"subitem_subject":"peer review","subitem_subject_scheme":"Other"},{"subitem_subject":"PCAOB inspections","subitem_subject_scheme":"Other"},{"subitem_subject":"SOX act","subitem_subject_scheme":"Other"},{"subitem_subject":"audit regulation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Pubic Company Accounting Oversight Board (PCAOB)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Sarbanes-Oxley Act","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"self-regulatory system","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Public Oversight Board","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"public regulation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"peer review","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"PCAOB inspections","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"SOX act","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"PCAOB Audit Regulation in a Historical Perspective : How the Regulatory Structure Has Changed","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"PCAOB Audit Regulation in a Historical Perspective : How the Regulatory Structure Has Changed","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["26"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-08"},"publish_date":"2018-03-08","publish_status":"0","recid":"54","relation_version_is_last":true,"title":["PCAOB Audit Regulation in a Historical Perspective : How the Regulatory Structure Has Changed"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-07-26T07:12:50.568913+00:00"}