Doctor of Business Administration
(Kobe University)


Professor of Auditing

Abstract of Research and Education

My research interests cover auditing, financial accounting, and the related areas of them. My research focuses on data analysis using information disclosed by companies. In my published research, I quantify audit quality by using proxies and investigate its determinants, investigate the effectiveness of corporate governance from a financial accounting perspective, and quantify the level of conservative accounting as well as investigate its economic functions.

As for undergraduate education, I support the Accounting Professionals Development Program and teach auditing. In seminars, we work on the issues relevant to corporate financial reporting, such as whether listed companies manage earnings reported. For postgraduate education, I teach auditing systems. In seminars, we deal with several types of topics within empirical accounting research using archival data.

Details of Research Achievement