Researchers - Tadashi Fukai -About IES
Faculty of Business and Commerce, Keio University
Companies provide accounting information, based on accounting standards, which is useful to investors in their decision-making processes, while auditors provide reasonable assurance regarding the reliability of financial statements. However, in addition to that, he believes that independent auditors’ reports, like financial statements, should be perceived as information sources that provide risk information to users, and the two should be used together as sources of information in the decision-making processes of investors. This is what his research work covers.
Role of auditors’ reports