Research Lab

Research Lab is a permanent organisation established to uniquely conduct independent research on fundamental socioeconomic trends that are likely to have an impact on auditing services in the future.

Research Lab (Former The PricewaterhouseCoopers Aarata Institute) was founded to help realize PricewaterhouseCoopers Japan LLC (Former PricewaterhouseCoopers Aarata LLC) 's mission to contribute to healthy growth of the economy through the pursuit of vigorous, fair, and high quality auditing and business advisory services. To achieve the mission, in addition to continually providing high quality auditing and sophisticated, expert services to client companies, it is also important that the firm actively contributes to the development of Japan's corporate management and capital markets in accordance with the firm's operating principle of the three "In's" - Integrity, Intelligence and Innovation. The Institute will help fulfil PricewaterhouseCoopers Japan LLC's mission from this perspective.

Accordingly, Research Lab conducts theoretical and practical research, from a medium- to long-term perspective, in leading-edge research areas that are not currently part of everyday auditing operations or part of the customary process for determining accounting and auditing standards. Research Lab expects to offer advice to the capital markets based on the results of this research.

Research Lab is currently pursuing research together with specialist research professionals independent of PricewaterhouseCoopers Japan LLC in areas such as next-generation accounting and auditing, business continuity, and the application of quantitative approaches to corporate information. It plans to compile and eventually publish the results of its work in a research report.