商学　６６‐１☆／１６．田口

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やすもりこうい
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14 C A References Aoki, M.2001Towards a Comparative Institutional Analysis, MIT Press2001 NTT Aoki, M. 2010Corporations in Evolving Diversity : Cognition, Governance and Institutions, Oxford University Press.2011NTT Berg, J., J. Dickhaut, and K. McCabe.1995Trust, reciprocity, and social history. Games and Economic Behavior, 10 : Camerer, C. F.2003Behavioral Game Theory, Princeton University Press. Carcello. J. V., D. R. Hermanson, and Z. Ye2011Corporate Governance Research in Accounting and Auditing : Insights, Practice Implications, and Future Research Directions, Auditing : A Journal of Practice & Theory, Davidson and Stevens2013. Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An 2002

15 265 Experimental Study, The Accounting Review, Kuang, Xi. and D. V. Moser2009Reciprocity and the Effectiveness of Optimal Agency Contracts, The Accounting Review, Nakano. M. and P. Nguyen.2012Board Size and Corporate Risk-Taking : Further Evidence from Japan. Corporate Governance : An International Review, Patterson,E.R.andJ.R.Smith2007. The effects of Sarbanes-Oxley on auditing and internal control strength. The Accounting Review, Schneider, A., A. A. Gramling, D. R. Hermanson, and Z. Ye A review of academic literature on internal control reporting under SOX. Journal of Accounting Literature, 28 : a b c

16 Taguchi. S., M. Ueeda., K. Miwa., and S. Mizutani.2013Economic Consequences of Global Accounting Convergence : An Experimental Study of a Coordination Game,The Japanese Accounting Review, 3 : No

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商学 ６６‐１☆／１６．田口

商学　６６‐１☆／１６．田口