{"created":"2023-05-15T09:31:20.893983+00:00","id":409,"links":{},"metadata":{"_buckets":{"deposit":"7c7eaab3-b952-4baa-8cd4-a4a2cdb9fe5d"},"_deposit":{"created_by":10,"id":"409","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"409"},"status":"published"},"_oai":{"id":"oai:fukuchiyama.repo.nii.ac.jp:00000409","sets":["1:47:65"]},"author_link":["573","574"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"43","bibliographicPageStart":"31","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"福知山公立大学研究紀要"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"欧州監査委員会は、欧州連合(EU)全体の利益のために予算執行や政策の有効性を監査するEUの外部監査機関である。国際的な共同監査体である同委員会の活動が4 億人を超えるEU市民に対して信頼性を確保し説明責任を果たすためには、加盟国政府を始めとした多数のステークホルダーが存在する中で、監査人の独立性を担保する必要がある。本稿では、EU の加盟国より1 名ずつで構成される欧州監査委員会の監査人を取り巻く各種制度や監査人の選任プロセスにおける欧州議会との関係が監査人の独立性に与える影響と課題について考察する。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"3","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12783942","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"24327662","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"新家, 多恵子"},{"creatorName":"シンケ, タエコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"573","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"井上, 直樹"},{"creatorName":"イノウエ, ナオキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"574","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-04-06"}],"displaytype":"detail","filename":"fukuchiyama6-3.pdf","filesize":[{"value":"889.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"fukuchiyama6-3","url":"https://fukuchiyama.repo.nii.ac.jp/record/409/files/fukuchiyama6-3.pdf"},"version_id":"cfa302c8-cfa0-4ff5-b8f3-c273e0910864"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"監査","subitem_subject_scheme":"Other"},{"subitem_subject":"説明責任","subitem_subject_scheme":"Other"},{"subitem_subject":"欧州監査委員会","subitem_subject_scheme":"Other"},{"subitem_subject":"独立性","subitem_subject_scheme":"Other"},{"subitem_subject":"Auditing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accountability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"European Court of Auditors","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Independence","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"欧州監査委員会における監査人の独立性に影響を与える 諸要因の現状と課題 ―精神的独立性と外見的独立性の観点から―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"欧州監査委員会における監査人の独立性に影響を与える 諸要因の現状と課題 ―精神的独立性と外見的独立性の観点から―"},{"subitem_title":"The Current Status and Issues of Factors Affecting Auditor Independence at the European Court of Auditors: From the Perspective of Independence in Mental Attitude and Independence Perceived","subitem_title_language":"en"}]},"item_type_id":"3","owner":"10","path":["65"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-04-01"},"publish_date":"2022-04-01","publish_status":"0","recid":"409","relation_version_is_last":true,"title":["欧州監査委員会における監査人の独立性に影響を与える 諸要因の現状と課題 ―精神的独立性と外見的独立性の観点から―"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T09:34:46.596537+00:00"}