{"created":"2023-07-25T10:32:40.405767+00:00","id":5078,"links":{},"metadata":{"_buckets":{"deposit":"ac182e46-af88-40a6-95cf-c3070de1492d"},"_deposit":{"created_by":4,"id":"5078","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5078"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005078","sets":["267:947:965"]},"author_link":["23558","23559"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-12-26","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"95","bibliographicPageStart":"85","bibliographicVolumeNumber":"8","bibliographic_titles":[{"bibliographic_title":"社会情報学研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　In this paper，the object of my study is the nature and function of financial accounting and financial statements audit which are and have been practically prevailing in economic society，in connection with Enron Case. Financial statements are prepared by top management including CEO and CFO whose morality is unreliable. And financial statements audit performed by public accountants whose independence is also unreliable. Therefore，financial accounting and financial statements audit can't contribute to protect the investors' interests as their function，I suppose. And I think also，the nature of financial accounting and financial statements audit can't be to protect the investors' interests，but their nature is an opposite kind from such expectation.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005071","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"呉大学社会情報学部"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この論文は国立情報学研究所の電子図書館事業により電子化されました。"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10586239","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13418459","subitem_source_identifier_type":"ISSN"}]},"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":"神森, 智","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23558","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kamimori, Satoru","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23559","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":"2023-05-30"}],"displaytype":"detail","filename":"ksis8_85-95.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ksis8_85-95.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5078/files/ksis8_85-95.pdf"},"version_id":"802debca-5836-4fcd-878f-573f653c2b35"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Enron Case (エンロン事件)","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial Accounting (財務会計)","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial Statements Audit (財務諸表監査)","subitem_subject_scheme":"Other"},{"subitem_subject":"Window Dressing (紛飾決算)","subitem_subject_scheme":"Other"},{"subitem_subject":"Morality of Top Management (経営者の倫理感)","subitem_subject_scheme":"Other"},{"subitem_subject":"Independence of Public Accountants (会計士の独立性)","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":"会計の本質と職能 : 工ン口ン事件に因んで","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計の本質と職能 : 工ン口ン事件に因んで","subitem_title_language":"ja"},{"subitem_title":"The Nature and Function of Business Accounting : In Connection with Enron Case","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["965"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5078","relation_version_is_last":true,"title":["会計の本質と職能 : 工ン口ン事件に因んで"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T12:05:28.393496+00:00"}