TOMOSUGI Yosimasa 友杉芳正

… Alternative Names

友杉芳正トモスギヨシマサ

TOMOSUGI Yoshimasa 友杉芳正

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Researcher Number	60085074
Other IDs
External Links
Affiliation (Current)	2025: 東海学園大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2010: Waseda University, 商学学術院, 教授 2009: Waseda University, 商学学術院・会計研究科, 教授 2008: Waseda University, 商学学術院, 教授 2007: Nagoya University, Economic, Emeritus Professor 2006: 名古屋大学, 大学院経済学研究科, 教授 … More 2004 – 2005: 名古屋大学, 大学院・経済学研究科, 教授 2003 – 2004: 名古屋大学, 経済学研究科, 教授 2001 – 2002: 名古屋大学, 経済学部, 教授 2000 – 2001: 名古屋大学, 大学院・経済学研究科, 教授 1997 – 1999: 名古屋大学, 経済学部, 教授 1993 – 1995: Mie University, School of Humanities, Professor, 人文学部, 教授 Less
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator Accounting
Keywords	Principal Investigator distrust audit / distrust accounting / quality of audit / quality of profit / unfair audit / unfair accounting / faithful representation / reliability / 資金観 / 資産負債観 … More / 収益費用観 / 表現の忠実性 / 会計観 / 財務情報 / 監査不信 / 会計不信 / 監査の質 / 利益の質 / 監査不正 / 会計不正 / 忠実な表現 / 信頼性 / company of established committee / substance juhgement / accounting information / full market price / 監査可能性 / 部分的時価評価 / 委員会等設置会社 / 実質的判断 / 会計情報の拡大 / 全面的時価評価 / review / assurance operation / care obligation / professional due care / audit responsibility / legal responsibility / econonic substance / accounting bigbang / 公認会計士の責任 / 保証水準の多様性 / 適切な情報開示 / 透明なルールの確保 / 自己責任の原則 / レビュー / 保証業務 / 善管注意義務 / 正当な注意 / 監査責任 / 法的責任 / 経済的実態 / 会計ビッグバン / AUDIT RISK / MANAGEMENT FRAUD / EMPLOYEE'S FRAUD / ILLEGAL ACT / IRREGURALITY / ERROR / 内部統制 / 監査リスク / 経営者不正 / 従業員不正 / 違法行為 / 不正 / 誤謬 / 3性理論 / 3合理論 / 合目的性 / 合理性 / 合法性 / 効果性 / 効率性 / 経済性 … More Except Principal Investigator Risk Management / Taxation for Derivatives / Accounting Standards for Derivatives / Derivatives / 公正価値 / デリバティブ会計 / リスク管理 / デリバティブ課税 / デリバティブ会計基準 / デリバティブ / Muiti Dimension Participating Relationship / Green Accountability / Social Cost / Impured Environmental cost / Satellite System for integrated Enviromenntal and Economic Accounting / System of National Accounting / Environmental Accounting / Enviromental Acount / 多元的参加関係 / グリーンアカウンタビリティ / ソーシャルコスト / 帰属環境費用 / 環境経済統合勘定 / 国民経済計算体系 / 環境会計 / 環境勘定 / 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

内部監査の理論的・制度的・実証的研究Principal Investigator
- Principal Investigator
  
  友杉芳正
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Study on Assurance of the Reliability of Financial InformationPrincipal Investigator
- Principal Investigator
  
  TOMOSUGI Yoshimasa
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Nagoya University
a research of auditability of fare value accounting about full market pricePrincipal Investigator
- Principal Investigator
  
  TOMOSUGI Yoshimasa
- Project Period (FY)
  2003 – 2004
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nagoya University
Accounting, Taxation and Auditing for Derivatives in the Main Countries
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2000 – 2002
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
THEORETICAL AND PRACTICAL STUDY CONCERNING THE EXPANTIONPrincipal Investigator
- Principal Investigator
  
  TOMOSUGI Yoshimasa
- Project Period (FY)
  1999 – 2001
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  NAGOYA UNIVERSITY, GRADUATE SCHOOL OF ECONOMICS
Research on Environmental Acounts at the Macro Economic Level and Micro Economic Level
- Principal Investigator
  
  IIDA Atsushi
- Project Period (FY)
  1997 – 1998
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nagoya University
RESERACH OF TRUE-OR-FALSE CONFIRMATION FOR CHANGING FROM EMPLOYEE'S FRAUD TO MANAGEMENT FRAUD IN AUDITPrincipal Investigator
- Principal Investigator
  
  TOMOSUGI Yosimasa
- Project Period (FY)
  1994 – 1995
- Research Category
  
  Grant-in-Aid for General Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  MIE 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

All 2010 2009 2008 2006 2005 2004

All Journal Article Presentation Book

[Book] スタンダード監査論(第3版)2009
- Author(s)
  友杉芳正
- Total Pages
  365
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20530425
[Book] 財務情報の信頼性-会計と監査の挑戦2008
- Author(s)
  友杉芳正, 田中弘, 佐藤倫正
- Total Pages
  264
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-20530425
[Book] スタンダード監査論(新版2版)2006
- Author(s)
  友杉芳正
- Total Pages
  322
- Publisher
  中央経済社
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Book] Standard Auditing (3d.ed)2006
- Author(s)
  TOMOSUGI, Yoshimasa
- Total Pages
  322
- Publisher
  Chuoukeizaisha
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Book] スタンダード監査論(新版2版)2006
- Author(s)
  友杉芳正
- Total Pages
  322
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-17203031
[Book] 財務情報の信頼性に関する研究(最終報告)(日本会計研究学会・特別委員会)2006
- Author(s)
  友杉芳正(代表)
- Total Pages
  424
- Data Source
  KAKENHI-PROJECT-17203031
[Book] 財務会計の世界2005
- Author(s)
  友杉芳正
- Total Pages
  289
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] 会社連携監査の課題と展望2010
- Author(s)
  友杉芳正
- Journal Title
  
  会計 177巻
  
  Pages: 14-25
- Data Source
  KAKENHI-PROJECT-20530425
[Journal Article] 監査の本質とインセンティブのねじれ問題2010
- Author(s)
  友杉芳正
- Journal Title
  
  税経通信 65巻
  
  Pages: 51-56
- NAID
  40016861415
- Data Source
  KAKENHI-PROJECT-20530425
[Journal Article] 脚光を浴びる内部監査への期待と不安2008
- Author(s)
  友杉芳正
- Journal Title
  
  税経通信 63
  
  Pages: 17-23
- NAID
  40016226374
- Data Source
  KAKENHI-PROJECT-20530425
[Journal Article] 内部統制監査の導入と三様監査の展開2008
- Author(s)
  友杉芳正
- Journal Title
  
  会計・監査ジャーナル 641
  
  Pages: 101-107
- Data Source
  KAKENHI-PROJECT-20530425
[Journal Article] 監査の機能と限界2006
- Author(s)
  友杉芳正
- Journal Title
  
  経済科学 53・4
  
  Pages: 1-8
- NAID
  120001014653
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] The Function and Limitation of Auditing2006
- Author(s)
  TOMOSUGI, Yoshimasa
- Journal Title
  
  The Economic Science Vol.53, No.4
  
  Pages: 1-8
- NAID
  120001014653
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] 監査の機能と限界2006
- Author(s)
  友杉芳正
- Journal Title
  
  経済科学 53・4
  
  Pages: 1-8
- NAID
  120001014653
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] problems of accounting system2004
- Author(s)
  Yoshimasa Tomosugi
- Journal Title
  
  accounting 162/2
  
  Pages: 1-12
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530300
[Journal Article] 委員会等設置会社における内部監査の役割2004
- Author(s)
  友杉芳正
- Journal Title
  
  月刊監査研究 30・10
  
  Pages: 1-5
- NAID
  40006444627
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530300
[Journal Article] role of internal audit of company of Established committee2004
- Author(s)
  Yoshimasa Tomosugi
- Journal Title
  
  audit research 30/10
  
  Pages: 1-5
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530300
[Journal Article] 監査における実質的判断2004
- Author(s)
  友杉芳正
- Journal Title
  
  企業会計 56・7
  
  Pages: 4-16
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530300
[Journal Article] substancial judgement in auditing2004
- Author(s)
  Yoshimasa Tomosugi
- Journal Title
  
  corporate accounting 56/7
  
  Pages: 4-16
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530300
[Journal Article] extention of accounting information and audit2004
- Author(s)
  Yoshimasa Tomosugi
- Journal Title
  
  Nanzan management research 19/2
  
  Pages: 77-87
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530300
[Journal Article] 会計情報の拡大と監査対応2004
- Author(s)
  友杉芳正
- Journal Title
  
  南山経営研究 19・2
  
  Pages: 77-87
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530300
[Journal Article] 岐路に立つ会計制度とその改革を巡る諸問題2004
- Author(s)
  友杉芳正
- Journal Title
  
  会計 165・2
  
  Pages: 1-12
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530300
[Presentation] 会社連携監査の課題と展望2009
- Author(s)
  友杉芳正
- Organizer
  日本会計研究学会
- Place of Presentation
  関西学院大学
- Data Source
  KAKENHI-PROJECT-20530425

1. KOGA Chitoshi (70153509)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
2. TAKADA Masaatsu (60030706)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. MORITA Yoshihisa (20088727)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. ISHIDA Saburo (30098248)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. TSUDA Hideo (30155387)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. HIDA Nobuo (90083633)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. 内藤文雄 (80188862)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 森実 (70035913)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. 桜井久勝 (10127368)

# of Collaborated Projects: 1 results

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10. 鳥羽良英 (90106089)

# 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. IIDA Atsushi (90022459)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. ARAYAMA Yuko (60191863)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. MATSUGI Takashi (60022456)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. MATUMOTO Akinao (30219521)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. YURINO Masahiro (20104606)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. ITOU Tatumine (40203145)

# of Collaborated Projects: 1 results

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18. TANAKA Kenji (60096857)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. TAKEDA Ryuji (80030708)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. URASAKI Naohiro (60203600)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. はげ山幸繁 (20072001)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. 本田良巳 (30157101)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. SATO Michimasa (60114948)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
25. KIMURA Shougo (10225039)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
26. 野口晃弘 (90208314)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
27. TANAKA Hiroshi (10064875)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. TOKUGA Yoshihiro (70163970)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

TOMOSUGI Yosimasa 友杉 芳正

友杉 芳正 トモスギ ヨシマサ

TOMOSUGI Yoshimasa 友杉 芳正

Research Projects

Research Products

Co-Researchers

内部監査の理論的・制度的・実証的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Study on Assurance of the Reliability of Financial InformationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

a research of auditability of fare value accounting about full market pricePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Accounting, Taxation and Auditing for Derivatives in the Main Countries

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

THEORETICAL AND PRACTICAL STUDY CONCERNING THE EXPANTIONPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Research on Environmental Acounts at the Macro Economic Level and Micro Economic Level

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

RESERACH OF TRUE-OR-FALSE CONFIRMATION FOR CHANGING FROM EMPLOYEE'S FRAUD TO MANAGEMENT FRAUD IN AUDITPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Problems of Auditing Standards and its Future Reform

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] スタンダード監査論(第3版)2009

Author(s)

Total Pages

Publisher

Data Source

[Book] 財務情報の信頼性-会計と監査の挑戦2008

Author(s)

Total Pages

Publisher

Data Source

[Book] スタンダード監査論(新版2版)2006

Author(s)

Total Pages

Publisher

Description

Data Source

[Book] Standard Auditing (3d.ed)2006

Author(s)

Total Pages

Publisher

Description

Data Source

[Book] スタンダード監査論(新版2版)2006

Author(s)

Total Pages

Publisher

TOMOSUGI Yosimasa 友杉芳正

友杉芳正トモスギヨシマサ

TOMOSUGI Yoshimasa 友杉芳正