商学 66‐1☆/16.田口

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251 1 2, 3 4, 5 2 1 2005 stakeholder agent p.13 2005 2009, 2011, 2012, 2013 b, 2014 Taguchi et al.2013 Aoki2001, 201019962010 2014 2013!

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264 3 3 3 2 30 1 2 1 2014 3 20 C25380627 23653118 A24683015 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 1996 2014 Berg, J., J. Dickhaut, and K. McCabe.1995Trust, reciprocity, and social history. Games and Economic Behavior, 10 : 122 142. 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, 3031 31. Davidson and Stevens2013. Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An 2002

265 Experimental Study, The Accounting Review, 88151 74. 1997 2012 2012 2005 2 2010 2011 2004 2012 7 2013 2005 Kuang, Xi. and D. V. Moser2009Reciprocity and the Effectiveness of Optimal Agency Contracts, The Accounting Review, 8451671 1694. 2002 39161 68. 2011 2010 Nakano. M. and P. Nguyen.2012Board Size and Corporate Risk-Taking : Further Evidence from Japan. Corporate Governance : An International Review, 204369 387. 2001 2014 2013 3 33 49. Patterson,E.R.andJ.R.Smith2007. The effects of Sarbanes-Oxley on auditing and internal control strength. The Accounting Review, 832427 455. 201337116 28. Schneider, A., A. A. Gramling, D. R. Hermanson, and Z. Ye.2009. A review of academic literature on internal control reporting under SOX. Journal of Accounting Literature, 28 : 1 46. 2008 2009 61324 46. 2010 1843113 129. 2011 4131 29. 2012 67 15 2012 12 25 32. 2013 a21133 48. 2013 b 65323 58. 2013 c 9 112 124.

266 2014 655195 217. 2012 641140 147. 2013 11 159 190. 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 : 103 120. 2013 2012 6 70 77. 2002 No.58. 2006