性別の相違が監査上の主要な検討事項（KAM）の開示に与える影響
DOI:
https://doi.org/10.51094/jxiv.1404キーワード:
性別の相違、 コーポレートガバナンス、 監査上の主要な検討事項（KAM）抄録
本論の目的は，近年，企業のコーポレートガバナンスにおける多様性の重要性が増す中，女性の取締役や監査役の登用を国際的な水準に引き上げる政策が推し進められていることを踏まえ，取締役会や監査委員会における女性の登用や女性監査人が，企業の監査品質やコーポレートガバナンスに与える影響を検証するために，2021年から強制適用された監査報告書上における監査上の主要な検討事項（Key Audit Matters：以下，KAMとする。）の開示量との関係性について分析することである。
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