著者

上原 利夫 佐藤 陽一 泊 久次

出版者

日本経営倫理学会

雑誌

日本経営倫理学会誌 (ISSN:13436627)

巻号頁・発行日

vol.10, pp.71-81, 2003-03-31 (Released:2017-08-01)

---

The recent corporate scandals were brought to light by whistle-blowing. Whistleblowing is an effective means to obtain a tip-off, but legal measures have to be put in place to prevent the whistle-blower's suffering. The Sarbanes-Oxley Act of 2002 is a U.S. version of the measure addressed to the window-dressed accounts to jack up the stock prices. Japanese corporate wrongdoings are often the outcome of the cozy relationship among politics, bureaucracy, and industry that is peculiar in Japan. Insider's accusation is effective to expose the injustice, but it should be deemed abnormal if there is no alternative. We want to answer to this problem by way of "Comprehensive Auditing". This scheme is meant for an NPO corporation to act as the auditing principal "providing an auditing firm or company's auditor with information obtained through own investigation and participating together in analyzing and making public after evaluating it from citizens' perspective". This article intends to promote the "disclosure of corporate information and its fair evaluation" in such a unique way and safeguard the interest of corporate stakeholders. The upshot will be a favorable stock market and it will also bring about the revitalization of Japanese economy.

著者

会沢 宏一 成田 満 上原 利夫

出版者

日本画像学会

雑誌

Imaging Conference Japan fall meeting

巻号頁・発行日

vol.2009, pp.29-32, 2009

著者

上原 利夫

出版者

日本経営倫理学会

雑誌

日本経営倫理学会誌 (ISSN:13436627)

巻号頁・発行日

vol.9, pp.15-25, 2002-03-31 (Released:2017-07-28)

---

In 1981, the Japanese Corporation Law adopted the rule where corporate directors and auditors had to provide the limited information requested at the shareholder's meeting. This law, known as Article 237-3 of the Corporation Law, is based on the German counterpart although shareholder's rights under the Japanese law is restricted compared to its mother law. As shareholder's rights has been limited, an accountability of directors and auditors has become a contradiction in terms: while directors and auditors are obliged to inform shareholders at the company's general meeting, the information which should be disclosed are restricted by law. In light of the current information-oriented society, such situation is unfavorable. It is therefore suggested either to scrap the Article 237-3 or to clarify the shareholders fundamental rights further.