UEMURA Hiroshi 上村浩

Researcher Number	10710189
Other IDs
Affiliation (Current)	2025: 高知工科大学, 経済・マネジメント学群, 教授
Affiliation (based on the past Project Information) *help	2025: 高知工科大学, 経済・マネジメント学群, 教授 2022 – 2023: 高知工科大学, 経済・マネジメント学群, 教授 2018 – 2021: 高知工科大学, 経済・マネジメント学群, 准教授 2016 – 2017: 高知工科大学, 経済・マネジメント学群, 講師 2014 – 2015: 高知工科大学, 経営学部, 講師 2013: 一橋大学, 大学院商学研究科, 特任講師(ジュニアフェロー)
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator 内部統制 / 監査報酬 / 内部監査 / コーポレート・ガバナンス / 外部監査 / 統制リスク / Control Self-Assessment / コーポレートガバナンス / 財務報告の質 / 統制自己評価 … More / 租税回避行動 / 税務調査 / タックス・コンプライアンス / 納税意識 / 脱税 / 税務調査スキーム / 内部統制の重要な不備 / 内部統制監査 Less

AIガバナンスにおける監査の有効性の検証Principal Investigator
- Principal Investigator
  
  上村浩
- Project Period (FY)
  2025 – 2027
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kochi University of Technology
内部監査の質の決定要因Principal Investigator
- Principal Investigator
  
  上村浩
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kochi University of Technology
Empirical research on the relationship between control self assessment and the quality of monitoring and financial reportingPrincipal Investigator
- Principal Investigator
  
  Uemura Hiroshi
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kochi University of Technology
Who is audited? Experimental study on rule-based tax schemesPrincipal Investigator
- Principal Investigator
  
  UEMURA Hiroshi
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Kochi University of Technology
The efficiency of corporate governance monitoring in Japanese firmsPrincipal Investigator
- Principal Investigator
  
  UEMURA Hiroshi
- Project Period (FY)
  2013 – 2014
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Research Field
  
  Accounting
- Research Institution
  Kochi University of Technology
  Hitotsubashi University

All 2023 2021 2020 2019 2018 2016 2015 Other

All Journal Article Presentation

[Journal Article] 上場企業における内部監査の実態調査　内部監査機能と外部監査との関係2021
- Author(s)
  上村　浩
- Journal Title
  
  月刊　監査研究
  
  Volume: 47 Pages: 47-55
- Data Source
  KAKENHI-PROJECT-18K01937
[Journal Article] Does Control Self-Assessment Influence Financial Reporting Quality?2020
- Author(s)
  Uemura, Hiroshi
- Journal Title
  
  International Journal of Management and Humanities
  
  Volume: 5 Issue: 4 Pages: 70-76
- DOI
  10.35940/ijmh.d1199.125420
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K01937
[Journal Article] The Effects of Borad Composition and Ownership Structure on Earnings Quality2019
- Author(s)
  Hiroshi Uemura
- Journal Title
  
  Communications on Stchastic Analysis
  
  Volume: 13 Pages: 153-163
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-18K01937
[Presentation] Effectiveness of Control Self-Assessment to external auditing2023
- Author(s)
  HIroshi Uemura
- Organizer
  32nd Asian-Pacific Conference on International Accounting Issues
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01787
[Presentation] The Effects of Board Composition and Ownership Structure on Earnings Quality and Audit Fees Surrounding the Introduction of the Corporate Governence Code in Japan2018
- Author(s)
  Hiroshi Uemura
- Organizer
  International Conference on Entrepreneurship, Management, Accounting and Social Sciences
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01937
[Presentation] The Effects of Board Composition, Ownership Structure on Earnings Quality and Audit Fees Surrounding Introduction of Corporate Governence Code in Japan.2018
- Author(s)
  Hiroshi Uemura
- Organizer
  Asia　Pacific　Conference on Management and Business
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01937
[Presentation] Does Control Self-Assessment Influence Financial Reporting Quality?2016
- Author(s)
  Uemura, Hiroshi
- Organizer
  The 28th Asian-Pacific on International Accounting Issues
- Place of Presentation
  Maui, HI.
- Year and Date
  2016-11-08
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K13057
[Presentation] Who is audited? Experimental study on rule-based tax auditing schemes2015
- Author(s)
  Hiroshi Uemura
- Organizer
  The 27th Asian Pacific Conference on International Accounting Issues
- Place of Presentation
  Gold Coast, Australia
- Year and Date
  2015-11-01
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K13057
[Presentation] The Attributes of Japanese Corporate Governance Influencing the Quality of Internal Controls
- Author(s)
  上村　浩
- Organizer
  アメリカ会計学会　Annual Meeting
- Place of Presentation
  Atlanta, GA
- Year and Date
  2014-08-02 – 2014-08-06
- Data Source
  KAKENHI-PROJECT-25885036
[Presentation] The Characteristics of Japanese Corporate Governance Influencing the Quality of Internal Controls
- Author(s)
  上村　浩
- Organizer
  Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  インドネシア，バリ
- Data Source
  KAKENHI-PROJECT-25885036

1. KAMIJO Yoshio

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
2. MASUDA Takehito

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

UEMURA Hiroshi 上村 浩

Research Projects

Research Products

Co-Researchers

AIガバナンスにおける監査の有効性の検証Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

内部監査の質の決定要因Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Empirical research on the relationship between control self assessment and the quality of monitoring and financial reportingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Who is audited? Experimental study on rule-based tax schemesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The efficiency of corporate governance monitoring in Japanese firmsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] 上場企業における内部監査の実態調査 内部監査機能と外部監査との関係2021

Author(s)

Journal Title

Data Source

[Journal Article] Does Control Self-Assessment Influence Financial Reporting Quality?2020

Author(s)

Journal Title

DOI

Data Source

[Journal Article] The Effects of Borad Composition and Ownership Structure on Earnings Quality2019

Author(s)

Journal Title

Data Source

[Presentation] Effectiveness of Control Self-Assessment to external auditing2023

Author(s)

Organizer

Data Source

[Presentation] The Effects of Board Composition and Ownership Structure on Earnings Quality and Audit Fees Surrounding the Introduction of the Corporate Governence Code in Japan2018

Author(s)

Organizer

Data Source

[Presentation] The Effects of Board Composition, Ownership Structure on Earnings Quality and Audit Fees Surrounding Introduction of Corporate Governence Code in Japan.2018

Author(s)

Organizer

Data Source

[Presentation] Does Control Self-Assessment Influence Financial Reporting Quality?2016

Author(s)

Organizer

Place of Presentation

Year and Date

Data Source

[Presentation] Who is audited? Experimental study on rule-based tax auditing schemes2015

Author(s)

Organizer

Place of Presentation

Year and Date

Data Source

[Presentation] The Attributes of Japanese Corporate Governance Influencing the Quality of Internal Controls

Author(s)

Organizer

Place of Presentation

Year and Date

Data Source

[Presentation] The Characteristics of Japanese Corporate Governance Influencing the Quality of Internal Controls

Author(s)

Organizer

UEMURA Hiroshi 上村浩

[Journal Article] 上場企業における内部監査の実態調査　内部監査機能と外部監査との関係2021