{"created":"2023-06-20T16:50:02.401698+00:00","id":22443,"links":{},"metadata":{"_buckets":{"deposit":"70beb220-66b1-4ba0-b748-804088098aa8"},"_deposit":{"created_by":3,"id":"22443","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"22443"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00022443","sets":["14:923:1081:4743"]},"author_link":["38737","38738"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-12-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"54","bibliographicPageStart":"45","bibliographicVolumeNumber":"68","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":"[要旨]近年の ESG（環境（environmental），社会（social），企業統治（governance））投資の拡大に伴い，ESG 情報の有用性への関心が高まっている。しかし，これらのデータが会計不正の予測に有用であるかどうかはまだ不明である。そこで，ESG 情報による会計不正の予測モデルの開発に関する研究の予備的調査として，本稿では，会計不正を予測するための過去のモデルを議論し，監査を含む会計分野におけるベイズ統計的アプローチの応用を検討し，ESG 情報と企業評価の相関関係を扱った文献をレビューする。\n[Abstract] With the recent expansion of environmental, social, and governance（ESG）investments, interest in the usefulness of ESG information has been increasing. However, it is still unclear whether these data are useful for predicting accounting fraud. Therefore, as a preliminary survey of research on the development of ESG-informed predictive models of accounting fraud, this paper discusses previous models for predicting accounting fraud, examines applications of the Bayesian statistical approach in the field of accounting, including auditing; and reviews the literature addressing the correlation between ESG information and corporate valuation.","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"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":"Kawahara, Naoko"},{"subitem_text_language":"en","subitem_text_value":"Irie, Noriko"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 教授"},{"subitem_text_value":"愛媛大学社会共創学部; 准教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"川原, 尚子"},{"creatorName":"カワハラ, ナオコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"38737","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"入江, 賀子"},{"creatorName":"イリエ, ノリコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"38738","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":"2022-03-28"}],"displaytype":"detail","filename":"AN10437975-20211231-0045.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20211231-0045.pdf","url":"https://kindai.repo.nii.ac.jp/record/22443/files/AN10437975-20211231-0045.pdf"},"version_id":"d2fa09a8-bf63-4c47-8091-3099b6cc795a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ESG 情報","subitem_subject_scheme":"Other"},{"subitem_subject":"不正","subitem_subject_scheme":"Other"},{"subitem_subject":"非財務情報","subitem_subject_scheme":"Other"},{"subitem_subject":"財務予測","subitem_subject_scheme":"Other"},{"subitem_subject":"ベイズ統計","subitem_subject_scheme":"Other"},{"subitem_subject":"ESG information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"fraud","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"non-financial information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"financial forecasting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Bayes statistics","subitem_subject_language":"en","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":"〈論文〉ESG 情報によるベイジアンアプローチによる会計不正の予測に関する検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉ESG 情報によるベイジアンアプローチによる会計不正の予測に関する検討"},{"subitem_title":"〈Articles〉Predicting Accounting Fraud with Environmental, Social, and Governance Information:  The Bayesian Approach","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4743"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-03-28"},"publish_date":"2022-03-28","publish_status":"0","recid":"22443","relation_version_is_last":true,"title":["〈論文〉ESG 情報によるベイジアンアプローチによる会計不正の予測に関する検討"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:10:43.821997+00:00"}