@article{oai:doshisha.repo.nii.ac.jp:02000155,
 author = {Taguchi, Satoshi and 田口, 聡志},
 issue = {3},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Nov},
 note = {本稿は、筆者がこれまで検討してきたデジタル時代のビジネスや企業会計・監査のあり方に関する一連の研究をさらに拡張させる。特にデジタル時代の企業不正に着目し、テクノロジーとの関わり合いから、翻って企業会計や監査の根源的なあり方を探求するという「Tech-Accounting」構想を提示することを目的とする。, This paper aims to further expand a series of studies that the author has been examining on the nature of business, corporate accounting, and auditing in the digital age. In particular, it focuses on corporate fraud in the digital age and presents a "Tech-Accounting" concept that explores the fundamental nature of corporate accounting and auditing from the relationship with technology., 研究(Article), application/pdf},
 pages = {335--349},
 title = {デジタル時代の不正とAlgorithm aversion : Tech-Accounting序説},
 volume = {75},
 year = {2023},
 yomi = {タグチ, サトシ}
}