Sakai Ayami 酒井絢美

… Alternative Names

酒井絢美サカイアヤミ

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Researcher Number	00735293
Affiliation (Current)	2025: 立命館大学, 食マネジメント学部, 准教授
Affiliation (based on the past Project Information) *help	2020 – 2023: 立命館大学, 食マネジメント学部, 准教授 2014 – 2016: 同志社大学, 商学部, 助教
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 監査人の交代 / 監査論 / 会計学 / 株主 / IR / 財務会計 / コーポレートガバナンス / 株主構造 / 株主優待 / 研究中断期間 … More / 企業情報開示 / 日本企業 / 企業行動 / 個人投資家 / 株主優待制度 / クライアントのビジネス・リスク / 監査契約リスク / red flag / 退任監査人による意見開示 / 中小監査事務所 / 監査品質 / 事例研究 / 監査事務所 Less

Research Projects
(3 results)
Research Products
(17 results)

個人投資家志向型企業による企業情報開示に関する理論的・実証的研究Principal Investigator
- Principal Investigator
  
  酒井絢美
- Project Period (FY)
  2020 – 2025
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Ritsumeikan University
監査人の交代理由に関する総合的研究Principal Investigator
- Principal Investigator
  
  酒井絢美
- Project Period (FY)
  2015 – 2018
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
監査人の交代に係る開示に関する理論的・実証的研究Principal Investigator
- Principal Investigator
  
  酒井絢美
- Project Period (FY)
  2014
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Research Field
  
  Accounting
- Research Institution
  Doshisha University

All 2020 2017 2016 2015 2014

All Journal Article Presentation

[Journal Article] Salon de Critique「株主優待は企業にメリットをもたらすか？」2020
- Author(s)
  酒井絢美
- Journal Title
  
  企業会計
  
  Volume: 72(8) Pages: 6-7
- Data Source
  KAKENHI-PROJECT-20K13657
[Journal Article] 監査人交代時における退任監査人による意見表明の意義―臨時報告書上の記載事例を通じて―2017
- Author(s)
  酒井絢美
- Journal Title
  
  同志社商学
  
  Volume: 68(5・6) Pages: 59-78
- NAID
  120006224465
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15K17171
[Journal Article] Auditor Switching during the Term: Client Acceptance Decisions of the Big 3 in Japan2016
- Author(s)
  Sakai, Ayami
- Journal Title
  
  同志社商学
  
  Volume: 67 Pages: 293-310
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K17171
[Journal Article] ベンチャー企業における創業家経営者による会計不正 : DHB Industries, Inc.のケース2016
- Author(s)
  酒井絢美
- Journal Title
  
  同志社商学
  
  Volume: 68(3) Pages: 275-287
- NAID
  120005947349
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15K17171
[Journal Article] 中小監査事務所の監査品質とビジネス・リスク2016
- Author(s)
  酒井絢美
- Journal Title
  
  会計プログレス
  
  Volume: 17 Pages: 13-27
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K17171
[Journal Article] 「大手監査法人の監査契約締結に関する検討 ―期中における監査事務所の交代事例を通じて―」2015
- Author(s)
  酒井絢美
- Journal Title
  
  『現代監査』
  
  Volume: (25) Pages: 191-201
- NAID
  130005775716
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26885109
[Journal Article] 「監査事務所を対象とする事例研究の展開」2014
- Author(s)
  酒井絢美
- Journal Title
  
  『同志社商学』
  
  Volume: 66(3・4) Pages: 516-529
- NAID
  110009871847
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26885109
[Presentation] 監査人交代時における退任監査人による意見表明の意義―臨時報告書上の記載事例を通じて―2016
- Author(s)
  酒井絢美
- Organizer
  日本会計研究学会
- Place of Presentation
  第75回大会自由論題報告（於・静岡）
- Year and Date
  2016-09-13
- Data Source
  KAKENHI-PROJECT-15K17171
[Presentation] Audit Quality and Clients’ Business Risk: Evidence from Small- and Medium-Sized Audit Firms in Japan2016
- Author(s)
  Sakai, Ayami
- Organizer
  39th European Accounting Association (EAA) Annual Congress
- Place of Presentation
  Maastricht, The Netherlands
- Year and Date
  2016-05-13
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K17171
[Presentation] Audit Quality and Clients’ Business Risk: Evidence from Small- and Medium-Sized Audit Firms in Japan2016
- Author(s)
  Sakai, Ayami
- Organizer
  the American Accounting Association (AAA) 2016 Annual Meeting
- Place of Presentation
  New York
- Year and Date
  2016-08-10
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K17171
[Presentation] Auditor Switching during the Term: Client Acceptance Decisions of the Big 3 in Japan2015
- Author(s)
  Sakai, Ayami
- Organizer
  the American Accounting Association (AAA) 2015 Annual Meeting
- Place of Presentation
  Chicago, Illinoi, the United States of America
- Year and Date
  2015-08-10
- Data Source
  KAKENHI-PROJECT-15K17171
[Presentation] 「中小監査事務所の監査品質とクライアントのビジネス・リスク」2015
- Author(s)
  酒井絢美
- Organizer
  日本会計研究学会第74回大会
- Place of Presentation
  神戸大学
- Year and Date
  2015-09-07
- Data Source
  KAKENHI-PROJECT-15K17171
[Presentation] Empirical Study on the Disclosure of Reasons for Auditor Switching: Evidence from Japan2015
- Author(s)
  Sakai, Ayami
- Organizer
  the 27th Asian-Pacific Conference (APC) on International Accounting Issues
- Place of Presentation
  Gold Coast, Australia
- Year and Date
  2015-11-03
- Data Source
  KAKENHI-PROJECT-15K17171
[Presentation] “Auditor Switching during the Term and Market Reaction in Japan”2014
- Author(s)
  Sakai, Ayami
- Organizer
  the 12th IAAER World Congress of Accounting Educators and Researchers
- Place of Presentation
  Florence, Italy
- Year and Date
  2014-11-14
- Data Source
  KAKENHI-PROJECT-26885109
[Presentation] 「期中における監査人の交代と監査人規模―大手監査法人による期中交代の事例を通じて― 」2014
- Author(s)
  酒井絢美
- Organizer
  日本監査研究学会第37回全国大会
- Place of Presentation
  愛知工業大学
- Year and Date
  2014-09-28
- Data Source
  KAKENHI-PROJECT-26885109
[Presentation] 「監査人の交代理由の開示に係る実証研究」2014
- Author(s)
  酒井絢美
- Organizer
  日本会計研究学会第73回大会
- Place of Presentation
  横浜国立大学
- Year and Date
  2014-09-05
- Data Source
  KAKENHI-PROJECT-26885109
[Presentation] “Factors Affecting Client Acceptance Decision of Big Audit Firms: The Case of Japan”2014
- Author(s)
  Sakai, Ayami
- Organizer
  26th Asian-Pacific Conference on International Accounting Issues and 2014 Accounting Theory and Practice Conference
- Place of Presentation
  Taipei, Taiwan
- Year and Date
  2014-10-27
- Data Source
  KAKENHI-PROJECT-26885109

Sakai Ayami 酒井 絢美

酒井 絢美 サカイ アヤミ

Research Projects

Research Products

個人投資家志向型企業による企業情報開示に関する理論的・実証的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

監査人の交代理由に関する総合的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

監査人の交代に係る開示に関する理論的・実証的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] Salon de Critique「株主優待は企業にメリットをもたらすか？」2020

Author(s)

Journal Title

Data Source

[Journal Article] 監査人交代時における退任監査人による意見表明の意義―臨時報告書上の記載事例を通じて―2017

Author(s)

Journal Title

NAID

Data Source

[Journal Article] Auditor Switching during the Term: Client Acceptance Decisions of the Big 3 in Japan2016

Author(s)

Journal Title

Data Source

[Journal Article] ベンチャー企業における創業家経営者による会計不正 : DHB Industries, Inc.のケース2016

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 中小監査事務所の監査品質とビジネス・リスク2016

Author(s)

Journal Title

Data Source

[Journal Article] 「大手監査法人の監査契約締結に関する検討 ―期中における監査事務所の交代事例を通じて―」2015

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 「監査事務所を対象とする事例研究の展開」2014

Author(s)

Journal Title

NAID

Data Source

[Presentation] 監査人交代時における退任監査人による意見表明の意義―臨時報告書上の記載事例を通じて―2016

Author(s)

Organizer

Place of Presentation

Year and Date

Data Source

[Presentation] Audit Quality and Clients’ Business Risk: Evidence from Small- and Medium-Sized Audit Firms in Japan2016

Author(s)

Organizer

Place of Presentation

Year and Date

Data Source

[Presentation] Audit Quality and Clients’ Business Risk: Evidence from Small- and Medium-Sized Audit Firms in Japan2016

Author(s)

Organizer

Place of Presentation

Year and Date

Data Source

[Presentation] Auditor Switching during the Term: Client Acceptance Decisions of the Big 3 in Japan2015

Author(s)

Organizer

Place of Presentation

Year and Date

Data Source

[Presentation] 「中小監査事務所の監査品質とクライアントのビジネス・リスク」2015

Author(s)

Sakai Ayami 酒井絢美

酒井絢美サカイアヤミ