Sakuma Yoshihiro 佐久間義浩

… Alternative Names

SAKUMA Yoshihiro 佐久間義浩

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Researcher Number	20512065
Affiliation (Current)	2025: 東北学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2025: 東北学院大学, 経営学部, 教授 2018 – 2023: 東北学院大学, 経営学部, 教授 2010: 富士大学, 経済学部, 准教授 2009: Fuji University, 経済学部, 専任講師
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator 監査上の主要な検討事項 / コーポレート・ガバナンス / 監査報告書の透明化 / 監査上の主要な検討事項（KAM） / 財務諸表監査の機能不全 / 財務諸表監査の機能 / 監査の品質 / 監査報酬 / レピュテーション / 財務諸表監査 … More Except Principal Investigator … More 財務的内部統制 / 保証 / 会社法 / 中小企業会計 / 内部統制 / 監査・保証 / 決算開示の信頼性 / 信頼性 / 税理士 / 中小企業会計要領等 / 非上場中小企業決算開示 / 会計調査人制度 / 保証業務 / 内部監査 / 書面添付制度 / 税理士関与 / 信憑性醸成効果 / 透明性と信頼性 / 中小企業決算開示 Less

監査報告書改革による経済的帰結に関する実証研究Principal Investigator
- Principal Investigator
  
  佐久間義浩
- Project Period (FY)
  2025 – 2027
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku Gakuin University
A Study on the Credibility-Building Effects of the Document Attachment System Focusing on the Functional Similarity with Internal Audit
- Principal Investigator
  
  Ochi Nobuhito
- Project Period (FY)
  2021 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kanto Gakuin University
監査報告書の透明化に関する実証研究Principal Investigator
- Principal Investigator
  
  佐久間義浩
- Project Period (FY)
  2021 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku Gakuin University
A Study of the Impacts of Changes in Corporate Governance on Financial Statements AuditingPrincipal Investigator
- Principal Investigator
  
  SAKUMA Yoshihiro
- Project Period (FY)
  2018 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku Gakuin University
Empirical Study about the Function of the Financial Statements Audit in Corporate GovernancePrincipal Investigator
- Principal Investigator
  
  SAKUMA Yoshihiro
- Project Period (FY)
  2009 – 2010
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Fuji University

All 2024 2023 2022 2021 2020 2019 2018 2011 2009

All Journal Article Presentation Book

[Book] 監査報告書論―ＫＡＭをめぐる日本および各国の対応―2020
- Author(s)
  松本祥尚、町田祥弘、関口智和（編著）、小俣光文、小松義明、蟹江章、佐久間義浩
- Total Pages
  408
- Publisher
  中央経済社
- ISBN
  4502328014
- Data Source
  KAKENHI-PROJECT-18K01938
[Book] 監査の品質に関する研究2019
- Author(s)
  町田祥弘(編著)、會田将之、浅野信博、井野貴章、小澤義昭、佐久間義浩、柴谷哲朗、髙田知実、田村威文、永山晴子、那須伸裕、林隆敏、松本祥尚、宮本京子、和久友子
- Total Pages
  524
- Publisher
  同文舘出版（株）
- ISBN
  449520971X
- Data Source
  KAKENHI-PROJECT-18K01938
[Journal Article] 中小企業決算開示の信頼性等に関する実証研究―金融機関への質問票調査を通じて2023
- Author(s)
  越智信仁 , 佐久間義浩 , 坂根純輝
- Journal Title
  
  會計
  
  Volume: 204 (4) Pages: 82-96
- Data Source
  KAKENHI-PROJECT-21K01792
[Journal Article] 会計不正の要因及び発見・防止の機能についてー実態調査の観点からー2022
- Author(s)
  佐久間義浩・町田祥弘
- Journal Title
  
  『産業經理』
  
  Volume: 81 Pages: 34-45
- NAID
  40022820139
- Data Source
  KAKENHI-PROJECT-21K01818
[Journal Article] 監査上の主要な検討事項(KAM)の分析――早期適用企業のKAMの時系列比較――2022
- Author(s)
  佐久間義浩
- Journal Title
  
  東北学院大学経営学論集
  
  Volume: 19 Pages: 9-24
- Open Access
- Data Source
  KAKENHI-PROJECT-21K01818
[Journal Article] 監査上の主要な検討事項（KAM）の強制適用による影響2022
- Author(s)
  佐久間義浩
- Journal Title
  
  『現代監査』
  
  Volume: 32
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-21K01818
[Journal Article] <General Article> A Review of the Literature on Key Audit Matters and Early Adoption of KAM in Japan2021
- Author(s)
  佐久間　義浩
- Journal Title
  
  經濟論叢
  
  Volume: 194 Issue: 4 Pages: 1-19
- DOI
  10.14989/262312
- NAID
  120006997003
- ISSN
  0013-0273
- Year and Date
  2021-01-31
- Language
  Japanese
- Open Access
- Data Source
  KAKENHI-PROJECT-18K01938
[Journal Article] 監査上の主要な検討事項(KAM)の早期適用の影響とKAM開示企業の特徴―日本におけるKAM導入初年度の証拠―2021
- Author(s)
  佐久間　義浩
- Journal Title
  
  現代監査
  
  Volume: 31 Pages: 3-13
- NAID
  130008143785
- Data Source
  KAKENHI-PROJECT-18K01938
[Journal Article] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan2020
- Author(s)
  Masaki Kusano and Yoshihiro Sakuma
- Journal Title
  
  Journal of International Accounting Research
  
  Volume: 19 Issue: 3 Pages: 133-160
- DOI
  10.2308/jiar-19-082
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K02008, KAKENHI-PROJECT-18K01938
[Journal Article] コーポレート・ガバナンス改革と監査報酬 : 監査等委員会設置会社に焦点をあてて2020
- Author(s)
  佐久間　義浩
- Journal Title
  
  會計
  
  Volume: 198 Pages: 291-304
- NAID
  40022322081
- Data Source
  KAKENHI-PROJECT-18K01938
[Journal Article] Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan2019
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma
- Journal Title
  
  Journal of Contemporary Accounting & Economics
  
  Volume: 15 Issue: 1 Pages: 53-68
- DOI
  10.1016/j.jcae.2018.12.004
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17K04051, KAKENHI-PROJECT-18K01938
[Journal Article] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan2019
- Author(s)
  Kusano, M. 、 Y. Sakuma
- Journal Title
  
  Kyoto University, Graduate School of Economics Discussion Paper Series Discussion Paper No. E-19007
  
  Volume: －
- Open Access
- Data Source
  KAKENHI-PROJECT-18K01938
[Journal Article] 各国におけるKAMの開示実態と学術的研究の動向－KAM研究における新しい研究機会の提示－2019
- Author(s)
  佐久間義浩
- Journal Title
  
  現代監査
  
  Volume: ―
- Data Source
  KAKENHI-PROJECT-18K01938
[Journal Article] 監査事務所の組織文化と監査の品質―アンケート調査に基づく検証―2018
- Author(s)
  佐久間義浩・那須伸裕
- Journal Title
  
  課題別研究部会報告「監査の品質に関する研究」（最終報告）
  
  Volume: ―
- Data Source
  KAKENHI-PROJECT-18K01938
[Journal Article] Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan2018
- Author(s)
  Kusano M., and Y. Sakuma
- Journal Title
  
  Kyoto University, Graduate School of Economics Discussion Paper Series Discussion Paper No. E-18-004
  
  Volume: ―
- Open Access
- Data Source
  KAKENHI-PROJECT-18K01938
[Journal Article] 監査事務所のローテーション制度の導入状況と影響―イタリアをケースとして―2018
- Author(s)
  佐久間義浩
- Journal Title
  
  課題別研究部会報告「監査の品質に関する研究」（最終報告）
  
  Volume: ― Pages: 143-150
- Data Source
  KAKENHI-PROJECT-18K01938
[Journal Article] Auditor Reputations, Industry Specialization, and Audit Pricing: Evidence from Japan2011
- Author(s)
  Sakuma Yoshihiro
- Journal Title
  
  American Accounting Association Annual Meeting 2011 proceedings
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730375
[Journal Article] Auditor Reputations, Industry Specialization, and Audit Pricing : Evidence from Japan2011
- Author(s)
  佐久間義浩
- Journal Title
  
  American Accounting Association Annual Meeting 2011 proceedings
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730375
[Journal Article] Loss of an Auditor’s Reputation and Client Stock Price Reaction : Evidence from Japan2009
- Author(s)
  Sakuma Yosihiro
- Journal Title
  
  American Accounting Association Annual Meeting 2009 proceedings
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730375
[Journal Article] 準大手監査法人のレピュテーション喪失によるマーケットへの影響-瑞穂監査法人の不祥事をケースとして-2009
- Author(s)
  佐久間義浩
- Journal Title
  
  富士大学紀要 42巻
  
  Pages: 113-121
- NAID
  40017079513
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730375
[Journal Article] Auditor’s Reputation and Client Stock Price Reactions2009
- Author(s)
  Sakuma Yoshihiro
- Journal Title
  
  European Accounting Association 32th proceedings
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730375
[Journal Article] Auditor's Reputation and Client Stock Price Reactions2009
- Author(s)
  佐久間義浩
- Journal Title
  
  European Accounting Association 32th proceedings
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730375
[Journal Article] Loss of an Auditor's Reputation and Client Stock Price Reaction : Evidence from Japan2009
- Author(s)
  佐久間義浩
- Journal Title
  
  American Accounting Association Annual Meeting 2009 proceedings
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730375
[Journal Article] 準大手監査法人のレピュテーション喪失によるマーケットへの影響―瑞穂監査法人の不祥事をケースとして―2009
- Author(s)
  佐久間義浩
- Journal Title
  
  富士大学紀要
  
  Volume: 42 巻 Pages: 113-121
- NAID
  40017079513
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730375
[Presentation] 中小企業決算の透明性と信頼性：改善に向けた実証・理論・実務研究2024
- Author(s)
  越智信仁坂根純輝松﨑堅太朗、金子友裕佐久間義浩中村元彦
- Organizer
  中小企業会計研究学会
- Invited
- Data Source
  KAKENHI-PROJECT-21K01792
[Presentation] The Effect of the Group Composition in an Audit Engagement Team on Modified Audit Opinions: Evidence from Japan2023
- Author(s)
  Tsunogaya Noriyuki、Kusano Masaki、Sakuma Yoshihiro
- Organizer
  The 9th International Workshop on Accounting & Regulation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01818
[Presentation] Impacts of Mandatory KAM Disclosure on Audit Fees Focusing on Early Adopters in Japan2023
- Author(s)
  Sakuma Yoshihiro
- Organizer
  American Accounting Association 2023 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01818
[Presentation] The Effect of Female Lead-Signing Partners on Modified Audit Opinions: Evidence from Japan2022
- Author(s)
  Tsunogaya Noriyuki、Kusano Masaki、Sakuma Yoshihiro
- Organizer
  American Accounting Association 2022 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01818
[Presentation] 中小企業財務報告の透明性改善に向けた多面的研究（中間報告）2022
- Author(s)
  越智信仁・佐久間義浩・坂根純輝
- Organizer
  中小企業会計学会
- Invited
- Data Source
  KAKENHI-PROJECT-21K01792
[Presentation] The Impacts of Disclosing Key Audit Matters (KAMs): Evidence from Japan2022
- Author(s)
  Sakuma Yoshihiro
- Organizer
  American Accounting Association 2022 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01818
[Presentation] 会計不正の要因及び発見・防止の機能について ―実態調査の観点から―2021
- Author(s)
  佐久間義浩・町田祥弘
- Organizer
  日本会計研究学会第80回大会
- Data Source
  KAKENHI-PROJECT-21K01818
[Presentation] 監査上の主要な検討事項（KAM）の強制適用による影響2021
- Author(s)
  佐久間義浩
- Organizer
  日本監査研究学会第44回全国大会
- Data Source
  KAKENHI-PROJECT-21K01818
[Presentation] Do Female Signing Partners Improve Audit Quality? Evidence from Japan2021
- Author(s)
  Tsunogaya, Noriyuki、Kusano Masaki、Sakuma Yoshihiro
- Organizer
  The Eighth International Conference of the JIAR
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01818
[Presentation] The Impact of Corporate Governance Reform in Japan on Financial Statements Audit2021
- Author(s)
  Sakuma Yoshihiro
- Organizer
  American Accounting Association 2021 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01818
[Presentation] 諸外国におけるKAM適用後レビュー2020
- Author(s)
  佐久間　義浩
- Organizer
  日本監査研究学会第43回全国大会
- Invited
- Data Source
  KAKENHI-PROJECT-18K01938
[Presentation] An Empirical Evidence of Audit Firm Merger in Japan2020
- Author(s)
  Sakuma Yoshihiro
- Organizer
  American Accounting Association 2020 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01938
[Presentation] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan2020
- Author(s)
  Kusano Masaki、Sakuma Yoshihiro
- Organizer
  American Accounting Association 2020 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01938
[Presentation] Audit Services, Non-Audit Services and Auditor Independence: Evidence from Japan2019
- Author(s)
  Sakuma, Y.
- Organizer
  American Accounting Association 2019 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01938
[Presentation] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan2019
- Author(s)
  Kusano, M. 、 Y. Sakuma
- Organizer
  台湾会計学会
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01938
[Presentation] Economic Impacts of Auditor Changes : Evidence from Japan2018
- Author(s)
  Sakuma, Y.
- Organizer
  American Accounting Association 2018 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01938
[Presentation] KAMの実態と研究の動向2018
- Author(s)
  佐久間義浩
- Organizer
  第40回日本監査研究学会東日本部会
- Invited
- Data Source
  KAKENHI-PROJECT-18K01938
[Presentation] Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan2018
- Author(s)
  Kusano,M., and Y.Sakuma
- Organizer
  2018 Journal of Contemporary Accounting and Economics Mid-Year Symposium
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01938
[Presentation] Auditor Reputations, Industry Specialization, and Audit Pricing: Evidence from Japan2011
- Author(s)
  Sakuma Yoshihiro
- Organizer
  アメリカ会計学会
- Place of Presentation
  デンバー(アメリカ)
- Year and Date
  2011-08-09
- Data Source
  KAKENHI-PROJECT-21730375
[Presentation] Auditor Reputations, Industry Specialization, and Audit Pricing : Evidence from Japan2011
- Author(s)
  佐久間義浩
- Organizer
  アメリカ会計学会
- Place of Presentation
  デンバー(アメリカ)
- Year and Date
  2011-08-09
- Data Source
  KAKENHI-PROJECT-21730375
[Presentation] Loss of an Auditor’s Reputation and Client Stock Price Reaction : Evidence from Japan2009
- Author(s)
  Sakuma Yoshihiro
- Organizer
  アメリカ会計学会
- Place of Presentation
  ニューヨーク(アメリカ)
- Year and Date
  2009-08-04
- Data Source
  KAKENHI-PROJECT-21730375
[Presentation] Auditor's Reputation and Client Stock Price Reactions2009
- Author(s)
  佐久間義浩
- Organizer
  ヨーロッパ会計学会
- Place of Presentation
  タンペレ(フィンランド)
- Year and Date
  2009-05-14
- Data Source
  KAKENHI-PROJECT-21730375
[Presentation] Auditor’s Reputation and Client Stock Price Reactions2009
- Author(s)
  Sakuma Yoshihiro
- Organizer
  ヨーロッパ会計学会
- Place of Presentation
  タンペレ(フィンランド)
- Year and Date
  2009-05-14
- Data Source
  KAKENHI-PROJECT-21730375
[Presentation] Loss of an Auditor's Reputation and Client Stock Price Reaction : Evidence from Japan2009
- Author(s)
  佐久間義浩
- Organizer
  アメリカ会計学会
- Place of Presentation
  ニューヨーク(アメリカ)
- Year and Date
  2009-08-04
- Data Source
  KAKENHI-PROJECT-21730375

1. Ochi Nobuhito (70758771)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
2. 蟹江章 (40214449)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. 金子友裕 (80530071)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
4. 坂根純輝 (40738001)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
5. 中村元彦 (20778568)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
6. 橋上徹 (20733299)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. 林隆敏 (50268512)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 弥永真生 (60191144)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. KUSANO Masaki

# of Collaborated Projects: 0 results

# of Collaborated Products: 2 results

Sakuma Yoshihiro 佐久間 義浩

SAKUMA Yoshihiro 佐久間 義浩

Research Projects

Research Products

Co-Researchers

監査報告書改革による経済的帰結に関する実証研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A Study on the Credibility-Building Effects of the Document Attachment System Focusing on the Functional Similarity with Internal Audit

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

監査報告書の透明化に関する実証研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A Study of the Impacts of Changes in Corporate Governance on Financial Statements AuditingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Empirical Study about the Function of the Financial Statements Audit in Corporate GovernancePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 監査報告書論―ＫＡＭをめぐる日本および各国の対応―2020

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 監査の品質に関する研究2019

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Journal Article] 中小企業決算開示の信頼性等に関する実証研究―金融機関への質問票調査を通じて2023

Author(s)

Journal Title

Data Source

[Journal Article] 会計不正の要因及び発見・防止の機能についてー実態調査の観点からー2022

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 監査上の主要な検討事項(KAM)の分析――早期適用企業のKAMの時系列比較――2022

Author(s)

Journal Title

Data Source

[Journal Article] 監査上の主要な検討事項（KAM）の強制適用による影響2022

Author(s)

Journal Title

Data Source

[Journal Article] <General Article> A Review of the Literature on Key Audit Matters and Early Adoption of KAM in Japan2021

Author(s)

Journal Title

DOI

NAID

ISSN

Year and Date

Language

Data Source

[Journal Article] 監査上の主要な検討事項(KAM)の早期適用の影響とKAM開示企業の特徴―日本におけるKAM導入初年度の証拠―2021

Author(s)

Journal Title

NAID

Data Source

[Journal Article] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan2020

Author(s)

Sakuma Yoshihiro 佐久間義浩

SAKUMA Yoshihiro 佐久間義浩