{"created":"2023-06-20T16:41:27.152137+00:00","id":11958,"links":{},"metadata":{"_buckets":{"deposit":"a9c34ddb-a467-44f5-8b6c-70ed1ffe46e6"},"_deposit":{"created_by":3,"id":"11958","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11958"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011958","sets":["14:923:1081:1119","21:3039:3638:3648"]},"author_link":["22756"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"38","bibliographicPageStart":"21","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"【概要】企業の大規模化と多角化により組織的監査の必要性から監査法人制度が創設されたのは1966年であった。 当初の監査法人は人的性格の強い合名会社組織を念頭においたものであったが,　監査法人の規模の拡大は, 合名会社組織では対応しきれない状況を生み出した。 ここに, 指定社員制度, 有限責任監査法人制度による有限責任化が導入されることとなった。 このような有限責任化は利害関係者保護という監査目的と相容れるのかどうか, 日米のCPA事務所の比較研究を行うことによって, その問題点を明らかにする。\n【Abstract】 This report discusses the limited liability of the public accounting firms. The development of the company has created the large scale and the diversification of the company. This is the reason why the accounting firms have changed to corporation from partnership. We have researched the forms of business organization for Japanese accounting firms and the U. S. accounting firms. It clarified the difference between them. Is the Interested party protection compatible with the limited liability of the public accounting firms ?","subitem_description_type":"Abstract"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Park, Tae-Young"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"桃山学院大学経営学部; 教授"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"朴, 大栄"}],"nameIdentifiers":[{"nameIdentifier":"22756","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"監査法人","subitem_subject_scheme":"Other"},{"subitem_subject":"独立性","subitem_subject_scheme":"Other"},{"subitem_subject":"指定社員","subitem_subject_scheme":"Other"},{"subitem_subject":"有限責任監査法人","subitem_subject_scheme":"Other"},{"subitem_subject":"公認会計士事務所","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":"公認会計士事務所の有限責任化と利害関係者保護","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公認会計士事務所の有限責任化と利害関係者保護"},{"subitem_title":"The Limited Liability of the Public Accounting Firms and Interested Party Protection","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1119","3648"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-11-16"},"publish_date":"2013-11-16","publish_status":"0","recid":"11958","relation_version_is_last":true,"title":["公認会計士事務所の有限責任化と利害関係者保護"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:20:36.958364+00:00"}