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MORITA Yoshihisa  盛田 良久

ORCIDConnect your ORCID iD *help
… Alternative Names

盛田 良久  モリタ ヨシヒサ

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Researcher Number 20088727
Other IDs
External Links
Affiliation (based on the past Project Information) *help 2008 – 2010: Aichi University, 経営学部, 教授
2004 – 2006: 愛知大学, 経営学部, 教授
2000: Meijo University, Department of Business Administration, Professor, 経営学部, 教授
1999: 名城大学, 商学部, 教授
1997: FACULTY OF COMMERCE,MEIJO UNIVERSITY,PROFESSOR, 商学部, 教授 … More
1996: 大阪学院大学, 経済科学部, 教授
1993: Osaka Gakuin Univ., School of Commerce, Professor, 商学部, 教授
1991: 大阪学院大学, 商学部, 教授
1989: 大阪学院大学, 商学部, 教授 Less
Review Section/Research Field
Principal Investigator
Accounting / Accounting
Except Principal Investigator
Accounting
Keywords
Principal Investigator
公認会計士 / ゴーイング・コンサーン / 監査基準 / 企業倒産 / CPA / 公認会計士監査 / 監査リスク / expectation gap / CPA audit / going-concern … More / 後発事象 / 偶発事象 / 会計処理の変更 / 減損会計 / 証券取引法監査 / 追記情報 / 期待ギャップ / Corporate Failure / Going-Concern / Auditor's Report / Emphasis Matter on Auditor's Reports / 倒産 / ゴーイングコンサーン / 監査報告書 / 特記事項 / CPA AUDIT / GAPS / SOCIAL EXPECTATION / ギャップ / 社会的期待 / 監査基準の改訂 / 監査制度改革 / レビュー / 四半期報告書 / 監査法人 / 独立性 / ネットワーク事務所 / 監査人の交代 / 非監査報酬 / 四半期レビュー / 内部統制監査 / 財務諸表監査 / 会計不祥事 / 金融商品取引法監査 / 被監査報酬 / 監査報酬 / SAS / 継続企業監査 / 監査人の誤謬・不正摘発責任 / 監査基準書 … More
Except Principal Investigator
Emphasis Matters / Audit Rish Based Approach / International Standards on Auditing / Statements of Audit Standards / Financial Statements Audit / Reporting Standards of Auditing / Auditing Standards of Field Work / General Standards of Auditing / 適正性 / 十分な証拠 / 通常実施すべき監査手続 / 統制環境 / 経営者による確認書の入手 / 分析的手続 / 内部統制 / 監査リスク / 会社不祥事件 / 虚偽記載 / 監査基準・準則 / 特記事項 / リスク・アプローチ / 国際監査基準 / アメリカ監査基準書 / 財務諸表監査 / 監査報告準則 / 監査実施準則 / 監査基準 Less
  • Research Projects

    (7 results)
  • Research Products

    (12 results)
  • Co-Researchers

    (18 People)
  •  Research study about auditing markets between USA and JapanPrincipal Investigator

    • Principal Investigator
      MORITA Yoshihisa
    • Project Period (FY)
      2008 – 2010
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Aichi University
  •  Going-concern Information in auditor's report-empirical studyPrincipal Investigator

    • Principal Investigator
      MORITA Yoshihisa
    • Project Period (FY)
      2004 – 2006
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Aichi University
  •  証券取引法監査における特記事項の取扱に関する理論的・実証的研究Principal Investigator

    • Principal Investigator
      MORITA Yoshihisa
    • Project Period (FY)
      1999 – 2001
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Meijo University
  •  Social Expectation of CPA Audit and Its Empirical StudyPrincipal Investigator

    • Principal Investigator
      MORITA Yoshihisa
    • Project Period (FY)
      1996 – 1997
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      MEIJO UNIVERSITY
      Osaka Gakuin University
  •  Problems of Auditing Standards and its Future Reform

    • Principal Investigator
      TAKADA Masaatsu
    • Project Period (FY)
      1992 – 1993
    • Research Category
      Grant-in-Aid for Co-operative Research (A)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  SAS55号「財務諸表監査における内部統刊構造に関する検討事項」の研究Principal Investigator

    • Principal Investigator
      盛田 良久
    • Project Period (FY)
      1991
    • Research Category
      Grant-in-Aid for General Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Osaka Gakuin University
  •  経営者不正とAICPA監査基準書改正との関係に関する研究Principal Investigator

    • Principal Investigator
      盛田 良久
    • Project Period (FY)
      1989
    • Research Category
      Grant-in-Aid for General Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Osaka Gakuin University

All 2011 2009 2008 2007

All Journal Article

  • [Journal Article] 監査市場の実態分析2011

    • Author(s)
      盛田良久
    • Journal Title

      企業会計 63巻5号

      Pages: 81-86

    • NAID

      40018737155

    • Data Source
      KAKENHI-PROJECT-20530428
  • [Journal Article] 上場会社の監査報酬-東証1部の場合2009

    • Author(s)
      盛田良久
    • Journal Title

      週刊経営財務 No.2905

      Pages: 46-51

    • Data Source
      KAKENHI-PROJECT-20530428
  • [Journal Article] 内部統制報告制度の実態と課題2009

    • Author(s)
      蟹江章・盛田良久
    • Journal Title

      企業会計 61巻10号

      Pages: 74-81

    • NAID

      40016705807

    • Data Source
      KAKENHI-PROJECT-20530428
  • [Journal Article] 内部統制報告制度の実態分析2009

    • Author(s)
      盛田良久・蟹江章
    • Journal Title

      週刊経営財務 No.2929

      Pages: 40-46

    • Data Source
      KAKENHI-PROJECT-20530428
  • [Journal Article] 上場会社の監査報酬-東証1部の場合-2009

    • Author(s)
      盛田良久
    • Journal Title

      週刊経営財務 2905号

      Pages: 46-51

    • Data Source
      KAKENHI-PROJECT-20530428
  • [Journal Article] 監査報酬の開示-平成21年3月決算2009

    • Author(s)
      盛田良久
    • Journal Title

      週刊経営財務 No.2937

      Pages: 37-41

    • Data Source
      KAKENHI-PROJECT-20530428
  • [Journal Article] 内部統制報告制度の実態分析2009

    • Author(s)
      盛田良久・蟹江章
    • Journal Title

      週刊経営財務 2929号

      Pages: 40-46

    • Data Source
      KAKENHI-PROJECT-20530428
  • [Journal Article] ゴーイング・コンサーン開示状況の実態調査2008

    • Author(s)
      盛田良久
    • Journal Title

      週刊経営財務 2895号

      Pages: 52-58

    • Data Source
      KAKENHI-PROJECT-20530428
  • [Journal Article] ゴーイング・コンサーン開示状況調査-2008

    • Author(s)
      盛田良久
    • Journal Title

      週刊経営財務 No.2895

      Pages: 52-57

    • Data Source
      KAKENHI-PROJECT-20530428
  • [Journal Article] Analysis of additional information in auditor's report2007

    • Author(s)
      Yoshihisa morita
    • Journal Title

      Shukan Keieizaimu No.2819

      Pages: 39-51

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-16530307
  • [Journal Article] 追記情報の開示分析-平成18年3月決算-2007

    • Author(s)
      盛田良久
    • Journal Title

      週刊経営財務 2819

      Pages: 39-51

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-16530307
  • [Journal Article] 追記情報の開示分析-平成18年3月期決算-2007

    • Author(s)
      盛田良久
    • Journal Title

      週刊経営財務 2819

      Pages: 39-51

    • Data Source
      KAKENHI-PROJECT-16530307
  • 1.  TAKADA Masaatsu (60030706)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 2.  ISHIDA Saburo (30098248)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 3.  TOMOSUGI Yoshimasa (60085074)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 4.  TSUDA Hideo (30155387)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 5.  HIDA Nobuo (90083633)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 6.  内藤 文雄 (80188862)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 7.  森 実 (70035913)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 8.  桜井 久勝 (10127368)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 9.  鳥羽 良英 (90106089)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 10.  古賀 智敏 (70153509)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 11.  河合 秀敏 (60113057)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 12.  YURINO Masahiro (20104606)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 13.  ITO Ryuhou (40203145)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 14.  BOKU Daiei (80157114)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 15.  KATO Yasuhiko (00068115)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 16.  HAYASHI Takatoshi (50268512)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 17.  KANIE Akira (40214449)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 18.  鳥居 弘志 (20227672)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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