OZAWA Michihiro 小澤康裕

… Alternative Names

小澤康裕オザワミチヒロ

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Researcher Number	50362819
Other IDs
External Links
Affiliation (Current)	2025: 立教大学, 経済学部, 教授
Affiliation (based on the past Project Information) *help	2020 – 2023: 立教大学, 経済学部, 准教授 2013 – 2015: 立教大学, 経済学部, 准教授 2008 – 2011: Rikkyo University, 経済学部, 准教授 2006 – 2007: 立教大学, 経済学部, 講師 2005: 神戸大学, 経営学研究科, 助手
Review Section/Research Field	Principal Investigator Accounting Except Principal Investigator Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator 保証 / CSR報告書 / 監査診断 / 監査判断 / リスク・アプローチ / ビジネス・リスク / 監査 Except Principal Investigator 基準変更の影響 / 企業会計基準第29号 / 新収益認識会計基準 … More / 会計基準 / 帳簿記録 / 企業行動 / 会計処理 / 新収益認識基準 / CSR / リスク / サスティナブル情報 / 虚偽表示 / 分析リスク / 信頼リスク / サスティナビリティ情報 / 保証業務 / 監査業務 / グリーンウォッシング / その他の記載内容 / その他の情報 / ESG情報 / 保証 / 監査 / ESG / 非財務情報 / 会計監査 / 基礎概念 / 概念フレームワーク / 財務諸表監査 / 契約上の債務 / 負債性 / リース / 国際会計 / 財務会計 / 会計学 Less

新収益認識会計基準の適用が企業行動に及ぼす影響に関する多面的研究
- Principal Investigator
  
  吉田智也
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Chuo University
Research on Audit and Assurance Framework for Nonfinancial Disclosures
- Principal Investigator
  
  Matsumoto Yoshinao
- Project Period (FY)
  2021 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kansai University
A Study on the Conceptual Framework for Financial Statements Audit
- Principal Investigator
  
  HAYASHI Takatoshi
- Project Period (FY)
  2020 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kwansei Gakuin University
An Empirical research of Assurance for CSR reportsPrincipal Investigator
- Principal Investigator
  
  OZAWA Michihiro
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Rikkyo University
Analysis on judgments of auditors and analysts relating to contractual obligations
- Principal Investigator
  
  HISHIYAMA Jun
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Senshu University
Audit Judgment in Risk-based AuditingPrincipal Investigator
- Principal Investigator
  
  OZAWA Michihiro
- Project Period (FY)
  2008 – 2009
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Nagoya University
Contemporary Values and Problems of Accounting Journals
- Principal Investigator
  
  TAGAYA Mitsuru
- Project Period (FY)
  2007 – 2008
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Aoyama Gakuin University
リスク・アプローチ監査の生成・発展・現状の分析Principal Investigator
- Principal Investigator
  
  小澤康裕
- Project Period (FY)
  2005 – 2006
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Rikkyo University
  Kobe University

All 2024 2022 2021 2016 2015 2013 2011 2008 2006 2005

All Journal Article Presentation Book

[Book] 開示情報に対する保証の枠組み――サステナビリティ情報の開示と保証の制度化に向けて――2024
- Author(s)
  松本祥尚・異島須賀子・小澤康裕・笠井直樹・上妻京子・小松義明・髙田知実・林隆敏・福川裕徳・堀古秀徳・町田祥弘・松尾慎太郎
- Total Pages
  386
- Publisher
  同文舘出版
- ISBN
  4495210637
- Data Source
  KAKENHI-PROJECT-21H00764
[Journal Article] 非財務情報利用者の投資判断に対する保証提供主体の影響に関する実験研究2022
- Author(s)
  小澤康裕・福川裕徳・町田祥弘
- Journal Title
  
  日本会計研究学会特別委員会最終報告書
  
  Volume: 1 Pages: 173-190
- Data Source
  KAKENHI-PROJECT-21H00764
[Journal Article] 利用者が認識するCSR報告書に対する保証2016
- Author(s)
  小澤康裕
- Journal Title
  
  立教経済学研究
  
  Volume: 70巻1号
- NAID
  120005841935
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-25780293
[Journal Article] CSR報告書に対する保証についての利用者の認識2015
- Author(s)
  小澤康裕
- Journal Title
  
  『立教経済学研究』
  
  Volume: 68巻4号 Pages: 155-163
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-25780293
[Journal Article] CSR報告書に対する保証付与者の選択要因―試論―2013
- Author(s)
  小澤康裕
- Journal Title
  
  立教経済学研究
  
  Volume: 67 Pages: 141-148
- NAID
  120005325777
- Data Source
  KAKENHI-PROJECT-25780293
[Journal Article] プロトコル法を用いた証券アナリストの判断研究2011
- Author(s)
  小澤康裕
- Journal Title
  
  立教経済学研究
  
  Volume: 65巻1号 Pages: 115-121
- NAID
  110008576629
- Data Source
  KAKENHI-PROJECT-21530477
[Journal Article] 監査基準における「重要な虚偽表示のリスク」概念の採用の背景とその問題点2006
- Author(s)
  小澤康裕
- Journal Title
  
  産業経理 66・2
  
  Pages: 127-135
- NAID
  40007423587
- Data Source
  KAKENHI-PROJECT-17730276
[Journal Article] 19世紀末から20世紀初頭にかけての英国及び米国の監査方法の変化2005
- Author(s)
  小澤康裕
- Journal Title
  
  経営研究第52巻
  
  Pages: 1-14
- NAID
  120000941414
- Data Source
  KAKENHI-PROJECT-17730276
[Journal Article] ビジネス・リスク・アプローチへの監査方法の変化の妥当性2005
- Author(s)
  小澤康裕
- Journal Title
  
  国民経済雑誌第192巻・第3号
  
  Pages: 59-75
- NAID
  110001715892
- Data Source
  KAKENHI-PROJECT-17730276
[Presentation] 開示情報に対する保障の枠組みに関する研究（最終報告）2022
- Author(s)
  松本祥尚・異島須賀子・小澤康裕・笠井直樹・上妻京子・小松義明・髙田知実・林隆敏・福川裕徳・堀古秀徳・町田祥弘・松尾慎太郎
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-21H00764
[Presentation] 開示情報に対する保障の枠組みに関する研究（中間報告）2021
- Author(s)
  松本祥尚・異島須賀子・小澤康裕・笠井直樹・上妻京子・小松義明・髙田知実・林隆敏・福川裕徳・堀古秀徳・町田祥弘・松尾慎太郎
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-21H00764
[Presentation] ビジネスリスクの評価と監査判断2008
- Author(s)
  小澤康裕
- Organizer
  日本監査研究学会
- Place of Presentation
  専修大学神田校舎
- Year and Date
  2008-07-12
- Data Source
  KAKENHI-PROJECT-20730313

1. MACHIDA Yoshihiro (50267431)

# of Collaborated Projects: 3 results

# of Collaborated Products: 4 results
2. SATOU Nobuhiko (20225981)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. HAYASHI Takatoshi (50268512)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
4. Matsumoto Yoshinao (30219521)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
5. 松尾慎太郎 (10790868)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
6. 堀古秀徳 (70755818)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
7. 福川裕徳 (80315217)

# of Collaborated Projects: 2 results

# of Collaborated Products: 4 results
8. TAGAYA Mitsuru (90406819)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. OMATA Mitsuhumi (40316683)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. HAMAMOTO Akira (00366551)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. HUKUSHIMA Takashi (80339671)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. HISHIYAMA Jun (00279598)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. 瀧博 (20292138)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. 永見尊 (60275774)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. 川端千暁 (30844443)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. 池井優佳 (60848563)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. 前山政之 (50282968)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. 高田知実 (00452483)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
19. 異島須賀子 (20336069)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
20. 上妻京子 (50407334)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. 小松義明 (80364868)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
22. 笠井直樹 (80584143)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
23. 吉田智也 (90456286)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. 中村亮介 (40549713)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
25. 塚原慎 (90806374)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
26. MILLER Malcolm

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
27. COULTON Jeff

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. WONG Leon

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
29. MIYAMOTO Kyouko

# of Collaborated Projects: 0 results

# of Collaborated Products: 3 results

OZAWA Michihiro 小澤 康裕

小澤 康裕 オザワ ミチヒロ

Research Projects

Research Products

Co-Researchers

新収益認識会計基準の適用が企業行動に及ぼす影響に関する多面的研究

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Research on Audit and Assurance Framework for Nonfinancial Disclosures

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A Study on the Conceptual Framework for Financial Statements Audit

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

An Empirical research of Assurance for CSR reportsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Analysis on judgments of auditors and analysts relating to contractual obligations

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Audit Judgment in Risk-based AuditingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Contemporary Values and Problems of Accounting Journals

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

リスク・アプローチ監査の生成・発展・現状の分析Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 開示情報に対する保証の枠組み――サステナビリティ情報の開示と保証の制度化に向けて――2024

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Journal Article] 非財務情報利用者の投資判断に対する保証提供主体の影響に関する実験研究2022

Author(s)

Journal Title

Data Source

[Journal Article] 利用者が認識するCSR報告書に対する保証2016

Author(s)

Journal Title

NAID

Data Source

[Journal Article] CSR報告書に対する保証についての利用者の認識2015

Author(s)

Journal Title

Data Source

[Journal Article] CSR報告書に対する保証付与者の選択要因―試論―2013

Author(s)

Journal Title

NAID

Data Source

[Journal Article] プロトコル法を用いた証券アナリストの判断研究2011

Author(s)

Journal Title

OZAWA Michihiro 小澤康裕

小澤康裕オザワミチヒロ