"The Accounting Research in the Value Diversification Era"
From September 3 to September 6, 2014
From September 3 to September 6, 2014
Tokiwadai79-4, Hodogaya-ku, Yokohama, JAPAN
e-mail: jaa2014ynu@gmail.com
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Greeting Program(1) Program(2) Program(3)
To the members
We, Yokohama National University Accounting Staff, are very pleased to welcome you to the 73rd conference of Japanese Accounting Association held at Yokohama National University in city of Yokohama, Japan.
The 73rd conference of Japanese Accounting Association is held after an interval of 28 years at Yokohama National University since the 45th conference of Japanese Accounting Association was held here in 1986. Yokohama National University Accounting Staff deeply appreciate for the chance to hold this conference and think that there is not the honor to go too far in this.
Recently, the accounting research diverges into many academic fields under the global economic environment, and the speed of the research has been accelerated.
The research domains of Financial accounting, Management accounting and Auditing represented in the past are mutually closing, the borders among them become much more ambiguous and the innovative research in the compound domain of accounting approach is reported these days. In addition, a lot of collaborative researches with proximity research domains such as accounting and economics, statistics, business administration, psychology, the information science are carried out, too. The researches mainly on the accounting approach include a various research domain and are applied to global business. Besides, the composition accounting approaches such as case study, positive approach, historical study and so on, are put together appropriately.
According to the concept depicted above, the main theme of the 73rd conference of Japanese Accounting Association is determined, “The accounting research in the value diversification era”, which is gathered up in "diversity" and "interdisciplinary" under the economic globalization.
The 73rd conference of Japanese Accounting Association preparatory committee.
Chairperson
Shuji Mizoguchi
Tsuji,Masao(Waseda University), "Accounting Policy and Earnings Management by the Management"
Kawasaki, Teruyuki(Konan University), "Comprehensive Study on the Dynamism of Economic Society and the Paradigm Shift of Accounting Systems"
Shiba, Kenji(Kansai University), "Transformation of Public Management and the Functions of the Accountancy"
Ueno, Kiyotaka(Chuo University),"Research on Accounting Theory Construction"
Sonoda,Tomoaki(Keio University), "Management Accounting for Enterprise Group Management"
Chairperson： Mukai, Ichiro(Aichi Gakuin University)
Akiba, Kenichi(Waseda University）, "Direction of Equity and Profit on the IASB's Project"
Otaka, Satoru(Yokohama National University）, "New Accounting Standards and the Distortion of Shareholders' Equity"
Ishikawa, Hiroyuki(Osaka City University）, "Direction of Emprical Studies Using Equity and Earnings"
Chairperson：Yagi, Hiroyuki(Yokohama National University)
Furusho, Osamu(Nihon University), "Towards the Development of an Integrated Reporting and Financial Reporting"
Mukoyama, Atsuo(Osaka City University), "Relation between Integrated Reporting and Sustainability Reporting"
Saka, Chika(Kwansei Gakuin University), "Current Trends in Research on Integrated Reporting"
Chairperson: Mizuno, Ichiro(Kansai University)
Hiki, Fumiko(Hitotsubashi University), "Diversification and Generality of Management Accounting"
Kokubu, Katsuhiko(Kobe University), "Accounting Based on Multiple Valuation Principle for the Public Realm: Social Role of Management Accounting"
Oshita, Johei(Kyusyu University), "The Possibility of Governance Control : Around the Diversification of Values and Management Accounting"
Chairperson：Toba, Yoshihide(Waseda University)
Nagami, Takashi(Keio University),"Perspectives on Audit Inquiry and Professional Skepticism in Fair Value Audit"
Fukukawa, Hironori(Hitotsubashi University), "A Personal Network within an Audit Firm and Professional Skepticism"
Hayashi, Takatoshi(Kwansei Gakuin University), "Professional Skepticism in Enforcement Actions in U.S.A."
Chairperson： Hirano, Yoshiaki(Nihon University)
Sakamoto, Masashi(Rikkyo University), "Diversification of Accounting Standards and its Influence on Corporate Income Tax"
Suzuki, Kazumi(Kobe University), "Issues of Deductible Expenses Induced by Diversification of Accounting Standards"
Furuta, Miho(Konan University), "Issues of Taxable Units Induced by Diversification of Business Entities"
Kuroki, Makoto(Graduate School of Business, Osaka City University) , "The Empirical Study of Financial Stability Signaling Effects of Financial Disclosure on Private Universities"
Ishikawa, Keiko(College of Economics,Nihon University), "Internal Controls for Local Governments in Japan:The Visualization of conditions and issues"
Ishida, Harumi(Faculty of Business Administration, Bunkyo University) ," A Review of the Accounting Standards for Incorporated Administrative Agency"
Sanada, Masatsugu(Faculty of Business Administration, Shujitsu University), " Genealogy of fair value accounting"
Nakamura, Tsunehiko(Faculty of Business Administration, Momoyama Gakuin University), " Accounting and contingency-The Perspectives of Ideology and Path Dependency-"
Akatsuka, Naoyuki(Faculty of Economics, Shiga University) ," Stochastic Measurement of Non-financial Liabilities"
Uchikawa, Kikuyoshi(Doshisha University Faculty of Commerce) ," A Study of Asset Retirenent Obligation"
Nakaoji, Yoko(Faculty of International Studies),"Trends in the Adopying IFRS for SMEs in Taiwan"
Okabe, Katsuyoshi(School of Business and Economics,Nippon Bunri University) ," Study of the Statement of Cash Flow on Accounting Standards for Small and Medium-sized Entities"
Toyooka, Hiroshi(Faculty of Commerce, Nagoyagakuin University) ," A Role of the Statement of Cash Flows in the Financial Statements"
Takemori, Kazumasa(College of Business Administration and Information Science, Chubu University) ," Francis M. Wheat and Evolution of Financial Reporting Systems in the United States"
Yamamoto, Takashi(Faculty of Real Estate, Meikai University) ," Accounting Information of Investment Property and CRE "
Fujita, Takashi(Ritsumeikan Asia Pacific University),"Revenue Recognition with a Focus on Service Value"
Ogata, Kensuke(Department of Economics, University of Nagasaki) ," Relationship between Organizational Structure and its Development of Accounting Standards: in the Case of IASB during the Period from 2001 to 2010"
Ogawa, Masami(Faculty of Law, Politics and Economics, Chiba University) ," On the application of Institutional Complementarity Theory in the Study on Accounting Regulation"
Kushibe, Sachiko(Graduate School of Business Administration, Kwansei Gakuin University.) ," Comment Letter Analysis of the Cross Reference in IFRS for SMEs"
Ito, Takeaki(Hirao School of Management, Konan University) ," Market reaction to MD&A information: Evidence from Japanese firms listed in the U.S."
Tao, Wei(Shanghai University),"Fair-Value Income Measures and Risk Relevance "
Sakai, Ayami(Faculty of Commerce, Doshisha University) ," Disclosure of the Reason for the Change of Auditors in Japan"
Uemura, Hiroshi(Department of Management, Kochi University of Technology) ," The Quality of Audit and Corporate Governance in Internal Control Audit"
Hu, Dan(Graduate School of Economics, Nagoya University) ," Research on Audit Quality"
Yazawa, Kenichi(School of Business, Aoyama Gakuin University) ," International Comparison of Audit Fees:Why are audit fees of Japanese comapanies are low?"
Sawada, Shigeaki(Faculty of Low, Economics and Humanities, Kagoshima University) ," The Association Between the Fair Value Pension Accounting and the R&I Investment"
Noma, Mikiharu(Graduate School of International Corporate Strategy, Hitotsubashi University) ," The Impact of unfunded pension liabilities on future performance"
Tan, Peng(School of Business Administration, Kwansei Gakuin University) ," Adoption of International Accounting Standards and the Japanese Stock Market"
Masumura, Noriko(Department of Business Administration, Osaka University of Economics) ," Does Goodwill reflect future operating performance and future stock return? -A Comparative Analysis of Japan and the United States-"
Nagaoka, Tadashi(Faculty of Business Administration, Sapporo Gakuin University) ," The Extensibility of Logistics Costing"
Kimijima, Mikiko(Faculty of Business Administration, Kanagawa University) ," A Study on the Role of Management Accounting for Accountability in Marketing Activities"
Arai, Kohei(Academic Association, Gunma University) and Yasuhiro Hattori(Graduate School of International Social Sciences, Yokohama National University) ," Individual Consequences of Accounting Knowledge"
Oura, Keisuke(Faculty of Economics, Shiga University), Kohei Arai(Faculty of Social and Information Studies, Gunma University) and Yutaka Kato(Graduate School of Business, Doshisha University ) ,"Quantitative field study of the impact of self-serving bias on perceived controllability"
Ono, Masayoshi(Faculty of Economics, Chiba Keizai University) ," Business and Comprehensive Income"
Katsuo, Yuko(Department of Economics, Gakushuin University) ," Recognition of Internal Generated Goodwill and Windfall"
Takeshima, Sadaharu(Deparment of Economics, Kanazawa University) ," A Critical Analysis of IFRS Conceptual Framework: Reexamining the Process of Recognizing and Quantifying Accounting Events"
Iwasaki, Isamu(Department of Economics Kyushu University)," The Conceptual Framework of The FASB:In Relation to the Measurement Problems"
Noda, Akihiro(Faculty of Economics),"Reporting Bias in Non-Financial Performance Measures"
Yoshida, Yuji(Saitama Gakuen University),"A Study on Environmental Conservation Costs in the Steel Industry of Japan"
Suzuki, Tomohiro(Faculty of Business Administration, Asia University) ," Why Serial Correlation is Observed to Management Earnings Forecast Errors?"
Kotani, Manabu(Faculty of Business Administration and Information Science, Kanazawa Gakuin University) ," The Impact of Public Information on the Properties of Analysts' Forecasts"
Kamiyama, Shinpei(Department of Commerce, Otaru University of Commerce) ," A Study on the Relation between Budgetary Control and Ringi System"
Uehigashi, Masakazu(Faculty of Economics,University of Toyama) ," The Current Conditions and Prospects of Management Accounting Practices in Japanese Listed Companies"
Ito, Katsuhiro(Department of Economics, Seikei University) and Takashi Arae(Nihon University, College of Commerce) ," Management control to faciliate organizational change: theoretical framework"
Fukushima, Kazunori(Division of Commerce, Seinan Gakuin University) ," The Relationship between Organizational Life Cycle and Management Accounting"
Kohsaka, Norihiro(Graduate school of commerce Chuo University),"A Study of Mix Accounting"
Kim, Jonghoon(Graduate School of Commerce and Management, Hitotsubashi University) ," Characteristics of Korean Firms that Voluntarily Adopted K-IFRS"
LI, YAN(Graduate School of International Social Sciences),"The Study of other Available for Sale Securities Hedging Transactions"
Kira, Yuto(Graduate School of Business Administration, Kwansei Gakuin University) ," A Study on Impairment of Financial Assets"
Ishida, Souhei(Graduate School of Commerce and Management, Hitotsubashi University) ," Accounting Conservatism and Survival Chances of Companies"
Ishii, Takakazu(Graduate School of Business Administration, Kobe University) ," Effect on Future Stock Returns and Timeliness of Goodwill Impairment Losses."
Sawai, Koki(Faculty of Business and Commerce, Keio University) ," A Study of Accounting Process Regarding Measurement of Goodwill"
Ikushima, Kazuki(Graduate School of International Social Sciences, Faculity of International Social Sciences, Yokohama National University) ," A study on asset valuation of asset retirement obligations "
Takahashi, Katsuyuki(The Graduate School of Commerce, Waseda University) ," Earnings Management at Segment Income to Avoid Segment High Profitability and Earnings Losses"
Moriwaki, Toshio(Graduate School of Business Administration, Kobe University) ," Managerial Incentives behind the Concentration of Earnings Announcements: Short-term Stock Price Reaction to Negative Earnings News"
Yan, Su(Graduate School of Commerce, Waseda University) ," Evaluating the Impact of IFRS Adoption on Earnings Quality: with a Focus on Accounting Standards for Retirement Benefit "
Koga, Yuya( Graduate school of commerce and management,Hitotsubashi University) ," The Determinant of Lease -Effects of the Avoidance of Lease on-balance -"
Ohta, Yuuki(Graduate School of Business, Osaka City University) , "The Relationship between Realized Return, Risk Factor and Implied Cost of Capital-focus on Simultaneously Estimate Method- "
Kudari, Kiriko(Graduate School of Business, Osaka City University) ," The Effect of an Increase in the Firm's Individual Investor on Firm Value"
Ohsu, Yuji(Graduate School of Business, Osaka City University) ," The Effect of Deferred Tax Assets and Expense on Firm Value"
Matsumoto, Daigo(School of Management and Economics, Aomori Public University) , "Use of Official Economic Statistics in Management Analysis-Tax Strategy Analyses Applied for Domestic Corporations of Multinational Enterprises-"
Murakami, Yutaro(Graduate School of Business Administration, Taguchi, Satoshi, Doshisha University),"An Experimental Study on a Tax Compliance Game"
Takahashi, Takayuki(Graduate School of International Manegement, Yokohama City Univesity) , Mikiharu Noma(Graduate School of International Corporate Strategy, Hitotsubashi University ) and Hiroki Suga(Asagi Katsumasa Tax Accountant Office), "Empirical Analyses of International Income Shifting by Japanese Multinational Corporations"
Kobayashi, Hiroaki(Graduate School of Professional Accountancy, Aoyama Gakuin University) ," The Regulatory Structure of Partial Impairment Loss on Bad Debt under the Corporate Tax Law and a Consideration on the Amendment of Allowance System"
Koyama, Noboru(LEC Graduate School of Accounting),"On the Application of the Principle of the Definite Obligation in the Corporation Tax Law - About the Other Accounts Payable and the Accrued Expenses -"
Ito, Takeshi(Value Co-Creation, Inc.) , "Value of the firm, Value for Stakeholders, and Value for Customers"
Okano, Kenji(Department of Business Administration, Matsuyama University) ," A Hitory oh Life Cycle Costing Methodorogy"
Tanaka, Masayasu(Tokyo University of Science),"Significance and Accuracy of Estimated Cost in Target costing"
Kami, Hirofumi(Faculty of business administration setsunan university),"Future Events Accounting on the Role and Problem"
Ueno, Takefumi(University of Shizuoka, Department of Management and Information) ," A Study on Consistency in Accounting for Liabilities"
Ikeda, Yukinori(Faculty of Business Administration, Aichi University) ," Accounting for Noncontrolling Interest"
Futamura, Masako(Department of Commerce, Otaru University of Commerce) ," Accounting For Changes in Ownership Interest from Subsidiary Stock Transactions in JAPAN"
Ochi, Manabu(Faculty of Economics, Oita University) ," Labor Input and Going Concern Problem in Audit Engagements"
Urayama, Takeshi(Faculty of Econoinformatics, Himeji Dokkyo University) ," An Empirical Research on the Association between the Disclosures of Going Concern Assumption and Executive Loss"
Kochiyama, Takuma(Department of Business Administration, Asia University) ," The Determinants and Consequence of Dividends from Other Capital Surplus"
Matsuura, Yoshiyuki(Graduate School of Innovation and technology management, Yamaguchi University) and MohammadAli Tareq(Universiti Technologi Malaysia),"Individual Investors' Perception of Stockholder Privilege and its Implication on Valuation"
Nin, Akira(Graduate School of Business Administration, The University of Kitakyushu) ," Permeation of Analytic Philosophy into The Audit Concepts"
Adacahi, Takumi(Faculty of Economics, Management and Information Science,Onomichi City University) ," The Judgment Framework in Legal Responsibility of Accounting Profession"
Sakuma, Yoshihiro(Faculty of Business Administration, Tohoku Gakuin University) ," Analysis of the Impact on Governance by Reform of the Audit Institution"
Nakano, Masafumi(Faculty of Commerce, Meiji University) ," An Experimental Study of Effects of Audit Reports on Users' Judgments and Decisions "
Otogawa, Kazuhisa(Graduate School of Business Administration, Kobe University) and Toshio Moriwaki,"Investors' Reaction to Earnings Announcements: An Empirical Analysis Using Intraday Stock Market Data"
Sato, Kiyokazu(School of Economics and Management, Kanazawa University) ," Stock Valuation Model based on Real Option Approach"
Kai, Hisao(Faculty of Economics, Niigata University) ," Firm Characteristics and Aggregation of Accounting Information"
Nakamura, Ryosuke(Faculty of Business Sciences, University of Tsukuba), Satoru Otaka(Faculty of International Social Sciences, Yokohama National University ) and Yukihiko Okada(Faculty of Engineering, Information and Systems, University of Tsukuba)," A Possibility to Obscure the Economic Substance of Point Alliance Programs"
Kagaya, Tetsuyuki(Graduate School of Commerce and Management, Hitotsubashi University) and Toshihito Jinnai, "How does Corporate Governance Structure Affect Risk Taking Activities in Japanese Firms?"
Fujiyama, Keishi(Graduate School of Commerce and Management, Hitotsubashi University) and J. SidneyGray(Business School, The University of Sydney) ," The Influences of Culture on Goodwill Impairment Loss Decisions: Evidence from EU firms"
Watanabe, Masao(Graduate School of Professional Accountancy, Meiji University) ," A Study on the Effect Analysis of Accounting Standards in Europe "
Shinohara , Shigeru(Department of Business Administration, Soka University) , "Implementation of New UK GAAP:Considerations from the View Point of Relations to Companies Act and IFRS"
Nakamura, Masato(Graduate School of Economics and Business Administration, Hokkaido University) ," Propagation of Double Account System for Imperial Government Railway and its Transformation"
Inokuma, Hiroko(Tohoku University, Accounting School) and Masatoshi Sakaki(Ernst & Young ShinNihon LLC),"International Standardization of Accounting Standards and its Impact on Business Administration"
Fukaya, Kazuhiro(Faculty of Business Administration,Aichi Toho University ) , "The Role of Narrative Report in Annual Report"
Ochi, Nobuhito, Japan Economic Research Institute),"Study on Negative Side of Intangibles: Towards Dynamic Integrated Reporting of Management Ability"
Jindo , Hiroaki(Research institution of Capital Formation, Development Bank of Japan Inc) , Noriyuki Konishi(Aoyama Gakuin University) and Masayuki Matsuyama(Research institution of Capital Formation, Development Bank of Japan Inc) ,"A Study of Integrated Reporting-An Analysis of Integrated Reports and their Information"
Yasui, Hajime(PwC Aarata),"How the Accounting Professionals Should Survive in the Sra of Integrated Reporting?"
Yamashita, Katsuyuki(Faculty of Management, Otemon Gakuin University) , "Granting Stock Options to Directors, Corporate Auditors and Employees of Subsidiaries in Japan"
Kang, Changheon(Nihon University College of Economics),"The Evolving Consolidation Scope of Accounting for VIE - A case Study of Collateralized Financial Entity - "
Takechi, Norihide(College of Business Administration and Information Science, Chubu University) and Noriaki Yamaji(Institute of Business and Accounting, Kwansei Gakuin University) ," Value Relevance of the Certain Special Purpose Entities"
Shimada, Yoshinori(Faculty of Humanities and Social Sciences),"Investment Forecast Information and Value-relevance"
Nagumo, Takehiko(Mitsubishi UFJ Financial Group),"Study on Evolutionry Options of the Balanced Scorecard Methodology"
Kato, Yutaka(Graduate School of Business, Doshisha University) and Yaqsuhide Inoue(Topwell, Incoprporated) ," Implementation Study of Balanced Scorecard-Verification of Accounting Change Model-"
Okura, Yujirou(Kansai University),"A Case Study of Accounting System on competitive Strategy ofManagement-Panasonic,Canon,Secom and Itoen-"
Ohta, Yasuhiro(Graduate School of Business Administration, Keio University) ," Cost Audits and Contract Terms in Defense Procurement Contracts"
Hirose, Yoshitaka(Doshisha University Graduate School of Commerce),"The Point at Issue of Experimental Research Design in Accounting"
Murakami, Toshiya(Graduate School of Business Administration, Keio University) ," The Introductory Role of Data Science in Accounting Education"
Wong, Yiuwai(Graduate School of Business Administration, Keio University) ," Common Cost Allocation Game in the Game Company"
Xu, Zhiming(Graduate School of Business and Commerce, Keio University) ," An Outline of Management Accounting in Quality Cost: three research perspectives and implications for future studies"
Ishizaki, Yoshitaka(Hiroshima University graduate school social science research course),"Design of Accounting Rule in Local Public Enterprise Law accounting"
Soba, Nanae(Graduate School of Public Policy Studies, Nanzan University) ," Influence of Corporate Accounting upon Governmental Accounting System in France"
Nakagawa, Hitomi(Department of Economics,Graduate School,Nihon University) ," Historical Analysis of Financial Reporting in the Central Pacific Railroad"
Matsuo, Shintaro(Graduate School of Business Administration, Kwansei Gakuin University) ," The Determinants of Level of Assurance in Financial Statement Audit -Focused on The Impact of Fair Value Accounting-"
Horiko, Hidenori(Graduate School of Business Administration, Kwansei Gakuin University) ," Auditor's Trust of Managements and Professional Skepticism: Does Trust Impair Professional Skepticism?"
Kameoka, Eriko(Graduate School of Commerce, WASEDA University) ," A Case Study of the Enron Audit Failure: An Analysis Based on the SEC Related Documents and the Bankruptcy Court Records"