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研究
Oct 14, 2020
On August 28, 2020 The Institute of Internal Auditors-Japan awarded APU College of International Management (APM) Associate Professor Jeongwoo Yang a 2020 research subsidy for his research project entitled “Impact of Conformance with Internal Audit Standards on Internal Audit Performance.” This subsidy will last for two years, from October 2020 to September 2022.
"Seeing that the relationship between shareholders and directors is a fundamental aspect of corporate governance, various discussions regarding information asymmetry and accountability have taken place over the years. In order to resolve various difficulties arising from the aforementioned structure, the development of the business legal environment, as well as the importance of each audit’s role have been subjected to intense scrutiny in recent years. This had also led to the increase in discussions on the effectiveness of internal audits, which are conducted internally by companies. This study aims to clarify how the level of compliance with internal audit standards affects the performances of internal audits in Japanese listed companies using quantitative methods. This study also seeks to propose ways to improve the quality of internal audits and to facilitate effective collaboration among Certified Public Accountant (CPA) audits, audit committee audits, and internal audits."
For more information on the Institute of Internal Auditors-Japan, please see their website (available in Japanese only). For more information on Associate Professor YANG’s research, please see his profile on the APU Faculty Database, here.
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