{"created":"2025-05-23T04:25:04.399653+00:00","id":2000903,"links":{},"metadata":{"_buckets":{"deposit":"fac23559-b0ba-4455-a591-1c0efb32b079"},"_deposit":{"created_by":11,"id":"2000903","owner":"11","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"2000903"},"status":"published"},"_oai":{"id":"oai:hirosaki.repo.nii.ac.jp:02000903","sets":["732:928:1747894407768"]},"author_link":[],"control_number":"2000903","item_1735019115310":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"「ガバナンス」は、企業の規範性を求めることよりも企業業績に有用であるものであり、そのガバナンスは企業の「コントロール（内部統制）」、「リスク・マネジメント」が相互方向に関係していると考えられる。中小企業においては、大会社や公開会社のようにガバナンスコードを遵守することが義務付けられてなく、また委員会設置会社や社外取締役などの機能が取り入れられていない。ガバナンスにおいて内部統制機能が基礎的な要素として重要である。中小企業が公認会計士による「保証業務」を導入するにあたっても、内部統制機能が有効に行われていることが前提となってくる。内部統制機能の構築は企業活動において不正対策はもとより業務をより効率化できるからである。公認会計士の保証業務を実施し、そして当該企業をチェックすることによって、企業の様々な情報を専門家の立場で入手し分析することができる。その結果を監査役や経営陣に提供することによってガバナンス強化に貢献することが期待される。委員会設置会社では監査役と監査委員会が共同でガバナンス機能を果たすが、中小企業ではその機能が監査役だけの場合がほとんどである。監査役はその資格に欠格事由しかなく、知識や能力がなくとも就任することができるため、監査役監査だけでは不正を発見できない。そのため専門的な知識の国家資格を有している公認会計士の協力を受けることによって不正のリスクを低減することができ、加えて資金調達についても外部保証を求める流れもあり、公認会計士の関与は必要となってきていると考えられる。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"“Governance” is more useful for corporate performance than seeking corporate normativity, and governance is mutually related to a company’s “control（ internal control）” and “risk management.” Small and medium sized companies are not required to comply with governance codes like large companies or listed companies, and they do not have functions such as companies with committees or outside directors. The internal control function is important as a fundamental element in governance. For small and medium sized enterprises in Japan to introduce “guarantee services” by CPA, it is a prerequisite that internal control functions are being carried out effectively. This is because building internal control functions not only helps prevent fraud in corporate activities, but also makes operations more efficient. Conducting assurance work by CPA and checking the company in question, it is possible to obtain and analyze a variety of information about the company from an expert's perspective. Providing the results to the statutory auditors and management will contribute to strengthening governance. In a company with a committee system, the statutory auditors and the audit committee jointly perform the governance function, but in small and medium sized companies, that function is often performed only by the statutory auditors. On the other hand, as the qualifications of statutory auditors lack include only grounds for disqualification and they can be appointed even if they knowledge or ability, fraud cannot be detected through audits by the statutory auditor alone. The risk of fraud can be reduced by receiving the cooperation of CPA. who has national qualifications for specialized knowledge. In addition, there is a trend to require external guarantees for financing, so the involvement of CPA.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1735019314753":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12016218","subitem_source_identifier_type":"NCID"}]},"item_1746663030223":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"弘前大学大学院地域社会研究科（後期3 年博士課程）地域産業研究講座"}]},"item_1747964505124":{"attribute_name":"著者別名","attribute_value_mlt":[{"names":[{"name":"Tatsuya, Takamatsu","nameLang":"en"}]}]},"item_30001_access_rights4":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_30001_bibliographic_information17":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03-10","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"100","bibliographicPageStart":"83","bibliographicVolumeNumber":"21","bibliographic_titles":[{"bibliographic_title":"弘前大学大学院地域社会研究科年報","bibliographic_titleLang":"ja"}]}]},"item_30001_creator2":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"髙松, 達也","creatorNameLang":"ja"}]}]},"item_30001_file22":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-05-23"}],"filename":"RegionalStudies_21_83.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hirosaki.repo.nii.ac.jp/record/2000903/files/RegionalStudies_21_83.pdf"},"version_id":"9efbddd0-cf29-494e-8022-99299d71494c"}]},"item_30001_language10":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_30001_publisher9":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"弘前大学大学院地域社会研究科","subitem_publisher_language":"ja"}]},"item_30001_resource_type11":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_30001_source_identifier16":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1349-8282","subitem_source_identifier_type":"PISSN"}]},"item_30001_subject7":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小企業のガバナンス","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公認会計士の保証業務","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Governance of Small and medium-sized companies","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Assurance work of CPA","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_30001_title0":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業のガバナンスにおける公認会計士業務の有用性について ─ 公認会計士の保証業務の活用の提言 ─","subitem_title_language":"ja"},{"subitem_title":"A Study of CPA Services in the Governance of Small and Medium-Sized Enterprises ─ Recommendations for the Use of Assurance work of CPA ─","subitem_title_language":"en"}]},"item_30001_version_type12":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_title":"中小企業のガバナンスにおける公認会計士業務の有用性について ─ 公認会計士の保証業務の活用の提言 ─","item_type_id":"40034","owner":"11","path":["1747894407768"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-05-23"},"publish_date":"2025-05-23","publish_status":"0","recid":"2000903","relation_version_is_last":true,"title":["中小企業のガバナンスにおける公認会計士業務の有用性について ─ 公認会計士の保証業務の活用の提言 ─"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2025-05-30T04:28:29.717626+00:00"}