YANAGA MASAO    Department   Professional Graduate School  , Graduate School of Professional Accountancy    Position   Professor
Research Period	2013/04～2019/03
Research Topic	Accounting for SMEs and Measures to secure its appropriateness
Research Type	KAKENHI Research
Consignor	Japan Society for the Promotion of Science
Research Program Type	Grant-in-Aid for Scientific Research (B)
KAKENHI Grant No.	25285026
Representative Person	YANAGA Masao
Details	On the other hand, we surveyed measures to ensure the credibility of accounting in SMEs and have grasp the actual situation and challenges in: (i) countries that focus on the characteristics of SMEs in statutory audits (United Kingdom, Canada, France etc.); (ii) countries that have introduced simplified audits, expanded reviews or independent reviews into legal systems (Switzerland, Denmark, South Africa etc.); and (iii) countries where voluntary audits/reviews as well as compilation [including Bescheinigung], etc. have been made use of (Germany, the United States, France, etc.).