{"created":"2023-06-20T14:02:25.640349+00:00","id":41,"links":{},"metadata":{"_buckets":{"deposit":"00d0ebd0-b462-463d-91dd-d24a4a1a7796"},"_deposit":{"created_by":6,"id":"41","owners":[6],"pid":{"revision_id":0,"type":"depid","value":"41"},"status":"published"},"_oai":{"id":"oai:hagoromo.repo.nii.ac.jp:00000041","sets":["1:11"]},"author_link":["61","54"],"control_number":"41","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"12","bibliographicPageEnd":"79","bibliographicPageStart":"63","bibliographic_titles":[{"bibliographic_title":"羽衣国際大学現代社会学部研究紀要","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"全部株式譲渡制限会社では、監査役の職責を計算書類に対する会計監査に限定することが許容されている。この制度の趣旨はとくに小規模会社において監査役人材の確保を容易にするためとされる。ただ、条文上は監査という文言自体は、会計監査人の行う会計監査と同一であり、解釈において両者のなすべき会計監査の内容を明確に区別するための会社法上の根拠は希薄である。要因の一つに監査役による会計監査の内実に関する議論がこれまで深まっていないことがあり、本稿ではこの点について考察を試みる。そのうえで、監査役に求められる会計監査の内容が不明確であること、またその内容の把握の仕方次第では監査役の職責を会計監査に限定することが必ずしも負担軽減とはなり得ないことを示す。さらに、監査役制度の法的基盤が会社法制定時に変化していることから、監査役の会計監査の内実の不明確さが今後も法的紛争の要因となりうることを指摘する。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.51025/00000033","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"羽衣国際大学現代社会学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21865493","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"松村, 幸四郎","creatorNameLang":"ja"},{"creatorName":"マツムラ, コウシロウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"61","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"MATSUMURA, Koushiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"54","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":"2023-03-31"}],"displaytype":"detail","filename":"kiyou_g12-63.pdf","filesize":[{"value":"778.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kiyou_g12-63","url":"https://hagoromo.repo.nii.ac.jp/record/41/files/kiyou_g12-63.pdf"},"version_id":"074585ab-f9f3-4564-900f-c2bd90092462"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計監査","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計限定監査役","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"任務懈怠","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"監査役監査","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"監査役制度の変遷","subitem_subject_language":"ja","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":"株式会社監査役による会計監査をめぐる法的問題 : とくに会計限定監査役の職責に焦点を当てて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"株式会社監査役による会計監査をめぐる法的問題 : とくに会計限定監査役の職責に焦点を当てて","subitem_title_language":"ja"},{"subitem_title":"Legal Issues Concerning Accounting Audits by Corporate Auditors of Stock Corporations：Focusing Particularly on the Responsibilities of the Limited Accounting Auditor","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"6","path":["11"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-31"},"publish_date":"2023-03-31","publish_status":"0","recid":"41","relation_version_is_last":true,"title":["株式会社監査役による会計監査をめぐる法的問題 : とくに会計限定監査役の職責に焦点を当てて"],"weko_creator_id":"6","weko_shared_id":-1},"updated":"2024-05-23T05:06:06.206923+00:00"}