Issues in Theoretical Analysis in Accounting Enforcement Research

カイケイ　エンフォースメント　ケンキュウ　ニ　オケル　リロン　ブンセキ　ノ　カダイ

クロサワ, シュンスケ

Kurosawa, Shunsuke

The Economic Society of Osaka University and Graduate School of Economics, Osaka University

理論分析

監査

Accounting Enforcement

Theoretical Analysis

Audit

I compare four papers dealing with theoretical models analyzing accounting enforcement. To identify problems underlying management and auditor fraud, and to devise accounting enforcement to address such problems, theoretical analyses are necessary. Following Brown et al. (2014), I focus on fraud detection in accounting enforcement and classify accounting enforcement into six elements, namely, monitoring, the power to set standards, reviewing, providing information, penalties, and level of resourcing. I find that existing theoretical research on accounting enforcement overlooks the fact that accounting enforcement agencies are active players.