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Tsunogaya Noriyuki  角ヶ谷 典幸

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… Alternative Names

TSUNOGAYA Noriyuki  角ヶ谷 典幸

角ヶ谷 典幸  ツノガヤ ノリユキ

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Researcher Number 80267921
Other IDs
External Links
Affiliation (Current) 2025: 一橋大学, 大学院経営管理研究科, 教授
Affiliation (based on the past Project Information) *help 2020 – 2024: 一橋大学, 大学院経営管理研究科, 教授
2015 – 2019: 名古屋大学, 経済学研究科, 教授
2013 – 2015: 名古屋大学, 経済学研究科(研究院), 教授
2012: 九州大学, 経済学研究科(研究院), 教授
2011: 九州大学, 経済学研究科(研究院), 准教授 … More
2010: Kyushu University, 経済学研究院, 准教授
2007 – 2010: Kyushu University, Faculty of Economics, Associate Professor
2006: 九州大学, 大学院経済学研究院, 助教授
2005: 九州大学, 大学院・経済学研究院, 助教授 Less
Review Section/Research Field
Principal Investigator
Accounting / Basic Section 07100:Accounting-related
Except Principal Investigator
Basic Section 07100:Accounting-related / Accounting
Keywords
Principal Investigator
IFRS / コンバージェンス / ローカル化 / グローバル化 / 会計的利益 / 経済的利益 / 割引現在価値 / 日本の会計 / 包括利益 / 公正価値 … More / 職業的懐疑心 / 監査人 / 監査制度 / 会計制度 / ローカル化圧力 / グローバル化圧力 / 会計上の判断 / 内圧 / 外圧 / 日本的会計制度 / Intangibles / Comprehensive Income / Windfall / Economic Income / Accounting Income / Fair Value / Present Value / Accounting Big Bang / NPO会計 / リース会計 / 会計測定 / 棚卸資産 / 会計測度 / 比較会計制度 / 新会計基準 / サービス・ポテンシャル / インタンジブルズ / ウィンドフォール / 会計ビッグバン / 会計専門家の判断力 / 日本の固有性 / 国際情報交換オーストラリア / 公正価値会計 / リース / 当期純利益 / 現在価値 … More
Except Principal Investigator
意思決定会計 / テキスト分析 / 財務諸表分析 / 仕訳データ解析 / 疑似データ / データコラボレーション / アカウンティング・インフォマティクス / 機械学習 / 会計情報システム / 管理会計 / データ解析 / 会計情報科学 / 英語 / 日本語 / IFRS / 会計教育 / 功利主義 / 監査人の倫理 / 監査 / 専門的判断力 / パーソナリティ / 専門的判断 / 自制心 / 実験研究 / 社会的圧力 / 服従圧力 / 会計倫理 / 外国語効果 / 会計制度の二分化 / 会計基準 / 会計学 / 国際会計基準 / 経済社会のダイナミズム / 中小企業会計 / パラダイム転換 / 会計制度 / 会計理論 / Lev研究 / 会計主体論 / 資金情報の有用性 / 新会計モデル / 資金観 / 日本の貢献 / 共益資本主義 / キャッシュフロー / 会計と文化 / 企業主体説 / 資金会計 / 概念フレームワーク / 国際会計 Less
  • Research Projects

    (11 results)
  • Research Products

    (222 results)
  • Co-Researchers

    (38 People)
  •  日本の会計・監査制度と監査人の専門的判断に関する研究Principal Investigator

    • Principal Investigator
      角ヶ谷 典幸
    • Project Period (FY)
      2024 – 2026
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Hitotsubashi University
  •  Scientific Research of Accounting Informatics

    • Principal Investigator
      岡田 幸彦
    • Project Period (FY)
      2022 – 2025
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      University of Tsukuba
  •  国際会計領域における会計上の判断に関する研究Principal Investigator

    • Principal Investigator
      角ヶ谷 典幸
    • Project Period (FY)
      2021 – 2024
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Hitotsubashi University
  •  A study of foreign language effect on professional judgement in accounting: Developing theoretical framework and Improving accounting practice and education

    • Principal Investigator
      SUGAHARA Satoshi
    • Project Period (FY)
      2020 – 2023
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Kwansei Gakuin University
  •  The Historical Development and Changing Processes of Corporate Reporting Systems in JapanPrincipal Investigator

    • Principal Investigator
      TSUNOGAYA Noriyuki
    • Project Period (FY)
      2018 – 2020
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Hitotsubashi University
      Nagoya University
  •  Research for Dynamism in Economic Society and Paradigm Shift of Accouting Systems

    • Principal Investigator
      KAWASAKI Teruyuki
    • Project Period (FY)
      2015 – 2017
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Konan University
  •  Interaction between de facto and de jure levels of accounting convergencePrincipal Investigator

    • Principal Investigator
      Tsunogaya Noriyuki
    • Project Period (FY)
      2014 – 2017
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Nagoya University
  •  General Research on the Conceptual Framework of International Accounting

    • Principal Investigator
      SATOH MICHIMASA
    • Project Period (FY)
      2012 – 2015
    • Research Category
      Grant-in-Aid for Scientific Research (A)
    • Research Field
      Accounting
    • Research Institution
      Aichi Gakuin University
  •  Contextual Framework: The Influence of Global Convergence on the Japanese Accounting SystemPrincipal Investigator

    • Principal Investigator
      TSUNOGAYA Noriyuki
    • Project Period (FY)
      2011 – 2013
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Nagoya University
      Kyushu University
  •  Fair Value, Convergence, and the Effects on the Japanese Accounting SystemPrincipal Investigator

    • Principal Investigator
      TSUNOGAYA Noriyuki
    • Project Period (FY)
      2008 – 2010
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kyushu University
  •  Accounting Big Bang : From the standpoint of Historical and Comparative Institutional AnalysesPrincipal Investigator

    • Principal Investigator
      TSUNOGAYA Noriyuki
    • Project Period (FY)
      2005 – 2007
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kyushu University

All 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 Other

All Journal Article Presentation Book

  • [Book] 森田哲彌学説の研究(安藤英義・新田忠誓編著)2020

    • Author(s)
      角ヶ谷典幸
    • Total Pages
      16
    • Publisher
      中央経済社
    • ISBN
      9784502341618
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Book] 『財務会計論・Ⅱ応用論点編』(第13版)2020

    • Author(s)
      佐藤信彦, 河﨑照行, 齋藤真哉, 柴健次, 高須教夫, 松本敏史, 秋葉賢一, 梅原秀継, 荻原正佳, 神谷健司, 兼田克幸, 小賀坂敦, 田代樹彦, 角ヶ谷典幸
    • Total Pages
      517
    • Publisher
      中央経済社
    • ISBN
      9784502350115
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Book] リース会計制度の経済分析2018

    • Author(s)
      佐藤行弘・河崎照行・角ヶ谷典幸・加賀谷哲之・古賀裕也
    • Total Pages
      276
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Book] リース会計制度の経済分析2018

    • Author(s)
      佐藤行弘・河﨑照行・角ヶ谷典幸・加賀谷哲之・古賀裕也編著
    • Total Pages
      276
    • Publisher
      中央経済社
    • ISBN
      9784502250712
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Book] 「デリバティブ」「リース」佐藤信彦,河﨑照行,齋藤真哉,柴健次,高須教夫,松本敏史,秋葉賢一,梅原秀継,荻原正佳,神谷健司,兼田克幸,小賀坂敦,田代樹彦,角ヶ谷典幸『財務会計論・II応用論点編(第7版)』2014

    • Author(s)
      角ヶ谷典幸
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Book] 財務会計論・II応用論点編(第7版)2014

    • Author(s)
      佐藤信彦, 河﨑照行, 齋藤真哉, 柴健次, 高須教夫, 松本敏史, 秋葉賢一, 梅原秀継, 荻原正佳, 神谷健司, 兼田克幸, 小賀坂敦, 田代樹彦, 角ヶ谷典幸
    • Total Pages
      61
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Book] 「認識と測定」柴健次編著『IFRS教育の基礎研究』2012

    • Author(s)
      角ヶ谷典幸
    • Publisher
      創成社
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Book] 『国際会計の概念フレームワーク』2012

    • Author(s)
      佐藤倫正(代表)、小西範幸、齊野純子、田代樹彦、角ヶ谷典幸、向伊知郎、村田英治、中山重穂
    • Total Pages
      166
    • Publisher
      国際会計研究学会研究グループ最終報告書
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Book] 『公正価値会計のフレームワーク』(原書:Nissim,D. and S.Penman, Principles for the Application of Fair Value Accounting, White Paper No.2, Columbia Business School, 2008)2012

    • Author(s)
      角ヶ谷典幸・赤城諭士共訳
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Book] 公正価値会計のフレームワーク(原書 : Nissim, D. and Penman, S., Principles for the Application of Fair Value Accounting, White Paper No.2, Columbia Business School, 2008)2012

    • Author(s)
      角ヶ谷典幸・赤城諭士共訳
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Book] 割引現在価値会計論2009

    • Author(s)
      角ヶ谷 典幸
    • Total Pages
      314
    • Publisher
      森山書店
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Book] 割引現在価値会計論(2009年度日本会計研究学会・太田黒澤賞受賞)2009

    • Author(s)
      角ヶ谷典幸
    • Publisher
      森山書店
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Book] リース会計基準の論理2009

    • Author(s)
      佐藤信彦・角ヶ谷典幸編著
    • Publisher
      税務経理協会
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Book] リース会計基準の論理2009

    • Author(s)
      佐藤信彦・角ヶ谷典幸(編著)
    • Total Pages
      251
    • Publisher
      税務経理協会
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] IFRS の任意適用は会計情報の価値関連性に影響を与えるのか2023

    • Author(s)
      苗馨允・角ヶ谷典幸・金鐘勲
    • Journal Title

      会計プログレス

      Volume: 24 Pages: 21-40

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21K01808
  • [Journal Article] リース会計・使用権アプローチの未解決課題2023

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計

      Volume: 203-5 Pages: 1-14

    • Data Source
      KAKENHI-PROJECT-21K01808
  • [Journal Article] Interaction effect of foreign language and obedience pressure on ethical judgement in accounting: Evidence from Japan2023

    • Author(s)
      Sugahara, S., Tsunogaya, N., and Kim, J.
    • Journal Title

      Journal of International Accounting Research

      Volume: 22-1 Issue: 1 Pages: 83-98

    • DOI

      10.2308/jiar-2020-057

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21K01808, KAKENHI-PROJECT-20K02030
  • [Journal Article] Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan2023

    • Author(s)
      Miao, X., Shuto, H., and Tsunogaya, N.
    • Journal Title

      Accounting, Economics, and Law: A Convivium

      Volume: 近刊 Pages: 1-55

    • DOI

      10.1515/ael-2019-0086

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21K01808, KAKENHI-PROJECT-20K13653
  • [Journal Article] 会計監査における倫理的判断に及ぼす外国語効果と服従圧力の相互効果:日本における実証研究2022

    • Author(s)
      菅原智・角ヶ谷典幸・金鐘勲
    • Journal Title

      国際会計研究学会・研究グループ報告「日本的会計諸制度の変遷と課題」最終報告書・第9章

      Volume: 2022 Pages: 191-210

    • Open Access
    • Data Source
      KAKENHI-PROJECT-20K02030
  • [Journal Article] "Foreign-language effect and professionals’ judgments on fair value measurement: Evidence from Germany and the United Kingdom"2021

    • Author(s)
      Hellmann, A., Patel, C. and Tsunogaya,N.
    • Journal Title

      Journal of Behavioral and Experimental Finance

      Volume: 30 Pages: 1-10

    • DOI

      10.1016/j.jbef.2021.100478

    • Peer Reviewed / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01908, KAKENHI-PROJECT-21K01808
  • [Journal Article] 「オーストラリア」2020

    • Author(s)
      苗馨允・角ヶ谷典幸
    • Journal Title

      中野貴之編著『IFRS適用の知見』同文舘出版, 第12章所収

      Volume: - Pages: 207-222

    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] 会計上の判断に関する研究2020

    • Author(s)
      角ケ谷典幸
    • Journal Title

      国際会計研究学会年報2019年度第1・2合併号

      Volume: 2019年度第1・2合併号

    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] 「日本におけるIFRSの強制適用をめぐる議論-企業会計審議会・議事録の分析-」2020

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      中野貴之編著『IFRS適用の知見』同文舘出版, 第17章所収

      Volume: - Pages: 288-313

    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] The impact of external pressures (gaiatsu) and internal pressures (naiatsu) on Japan's accounting reforms since the late 1990s2020

    • Author(s)
      Tsunogaya Noriyuki、Patel Chris
    • Journal Title

      Accounting, Auditing & Accountability Journal

      Volume: 33 Issue: 4 Pages: 857-886

    • DOI

      10.1108/aaaj-05-2019-4013

    • Peer Reviewed / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] 「混合測定属性モデルの論理と課題」2020

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      安藤英義, 新田忠誓編著『森田哲彌学説の研究』中央経済社, 第7章所収

      Volume: - Pages: 133-148

    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] 「会計上の判断に関する研究-先行研究の整理と今後の研究課題-」2020

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      『国際会計研究学会年報』

      Volume: 2019-1/2 Pages: 45-59

    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] Using arguments and myths to lobby over controversial accounting issues: evidence from Japan2020

    • Author(s)
      Tsunogaya Noriyuki、Hellmann Andreas
    • Journal Title

      Pacific Accounting Review

      Volume: ahead-of-print Issue: 3 Pages: 355-390

    • DOI

      10.1108/par-01-2019-0003

    • Peer Reviewed / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] 「日本におけるIFRSの任意適用が会計数値に与える影響-初度適用の調整表に基づく調査-」2020

    • Author(s)
      苗馨允・首藤洋志・角ヶ谷典幸
    • Journal Title

      中野貴之編著『IFRS適用の知見』同文舘出版, 第19章所収

      Volume: - Pages: 340-362

    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] 「日本の中小企業における自主的開示―テーマ分析による質的研究―」2019

    • Author(s)
      菅原智・角ヶ谷典幸
    • Journal Title

      河﨑照行編著『会計制度のパラダイムシフト』中央経済社

      Volume: ー Pages: 193-213

    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] 「歴史的原価会計は危機に瀕しているのか」(特集:現代会計の危機)2018

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      『企業会計』

      Volume: 71-1 Pages: 60-68

    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] 「近年の会計測定論における『ビジネスモデル』の役割を巡って」2018

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      『會計』

      Volume: 194-2 Pages: 41-53

    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Journal Article] 財務報告(研究)におけるローカルとグローバル2017

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計

      Volume: 191 Pages: 1-14

    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Journal Article] 認識論・測定論の動向と課題2017

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      高橋和幸編著『企業会計システムの現状と展望』五紘舎

      Volume: - Pages: 146-160

    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] The Impact of Social Influence Pressures, Committee , and Personality on Judgments by Auditors: Evidence from Japan2017

    • Author(s)
      Tsunogaya, N., Sugahara, S., and Chand, P.
    • Journal Title

      Journal of International Accounting Research

      Volume: 16 Pages: 17-37

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Journal Article] 財務報告(研究)におけるローカルとグローバル2017

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計

      Volume: 191-1 Pages: 1-14

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] 国際財務報告基準第16号「リース」-シングルアプローチへの回帰を巡って-2017

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      税経通信

      Volume: 72 Pages: 151-160

    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Journal Article] The Impact of Social Influence Pressures, Commitment, and Personality on Judgments by Auditors: Evidence from Japan2017

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Journal Title

      Journal of International Accounting Research

      Volume: 16-3 Pages: 17-34

    • Peer Reviewed / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] 国際財務報告基準第16号『リース』―シングルアプローチへの回帰を巡って―2017

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      税経通信

      Volume: 72-9 Pages: 151-160

    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] Judgments of Auditors on “Principles” versus “Guidance” in Lease Accounting Standard: Evidence from Japan2016

    • Author(s)
      Tsunogaya, N., Sugahara, S., and Chand, P.
    • Journal Title

      Asian Review of Accounting

      Volume: 24 Issue: 3 Pages: 362-386

    • DOI

      10.1108/ara-09-2014-0101

    • Peer Reviewed / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15H03404, KAKENHI-PROJECT-26380606
  • [Journal Article] 新たな会計(利益)観―ホーリスティック観―2016

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      産業経理

      Volume: 76-3 Pages: 57-66

    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan2016

    • Author(s)
      Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
    • Journal Title

      Journal of Contemporary Accounting & Economics

      Volume: 12(1) Issue: 1 Pages: 73-88

    • DOI

      10.1016/j.jcae.2016.02.005

    • Peer Reviewed / Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380607, KAKENHI-PROJECT-26380606
  • [Journal Article] Issues Affecting Decisions on Mandatory Adoption of International Financial Reporting Standards (IFRS) in Japan2016

    • Author(s)
      Tsunogaya,N.
    • Journal Title

      Accounting, Auditing & Accountability Journal

      Volume: Forthcoming

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] 新たな会計(利益)観-ホーリスティック観-2016

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      産業経理

      Volume: 76 Pages: 57-66

    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Journal Article] Issues Affecting Decisions on Mandatory Adoption of International Financial Reporting Standards (IFRS) in Japan2016

    • Author(s)
      Tsunogaya, N.
    • Journal Title

      Accounting, Auditing & Accountability Journal

      Volume: 29 Issue: 5 Pages: 828-860

    • DOI

      10.1108/aaaj-07-2014-1765

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-15H03404, KAKENHI-PROJECT-26380606
  • [Journal Article] Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan2016

    • Author(s)
      Kusano,M.,Sakuma,Y., and Tsunogaya,N.
    • Journal Title

      Journal of Contemporary Accounting and Economics

      Volume: Vol.12, No.1 Pages: 73-88

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] Adoption of IFRS in Japan: Challenges and Consequences2015

    • Author(s)
      Tsunogaya,N., Hellmann,A., and Scagnelli,S.
    • Journal Title

      Pacific Accounting Review

      Volume: 27-1 Issue: 1 Pages: 3-24

    • DOI

      10.1108/par-11-2012-0056

    • Peer Reviewed / Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] 日本におけるIFRS適用をめぐる見解の多様性―企業会計審議会の議事録の内容分析を手がかりにして―2015

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      国際会計研究学会年報

      Volume: 2014年度第1号

    • Peer Reviewed / Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] Economic Impact of Capitalization of Operating Leases: Evidence from Japan2015

    • Author(s)
      Kusano,M.,Sakuma,Y., and Tsunogaya,N.
    • Journal Title

      Corporate Owner-ship and Control Journal

      Volume: Vol.12, No.4 Pages: 838-850

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] Economic Impact of Capitalization of Operating Leases: Evidence from Japan2015

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Journal Title

      Corporate Ownership and Control Journal

      Volume: 12-4 Pages: 838-850

    • Peer Reviewed / Acknowledgement Compliant / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] Controversies over the Development of Japanese Modified International Standards (JMIS)2015

    • Author(s)
      Tsunogaya,N., and Tokuga,Y.
    • Journal Title

      Korean Accounting Review

      Volume: 40-2 Pages: 299-335

    • Peer Reviewed / Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] 会計観の変遷と収益・利益の認識・測定パターンの変化2015

    • Author(s)
      角ケ谷典幸
    • Journal Title

      企業会計

      Volume: 第67巻第9号 Pages: 33-43

    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] Issues Affecting Decisions on Mandatory Adoption of International Financial Reporting Standards (IFRS) in Japan2015

    • Author(s)
      Tsunogaya,N.
    • Journal Title

      Accounting, Auditing & Accountability Journal

      Volume: 印刷中

    • Peer Reviewed / Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] 会計観の変遷と収益・利益の認識・測定パターンの変化2015

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      企業会計

      Volume: 67-9 Pages: 33-43

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] Judgments of Auditors on “Principles” versus “Guidance” in Lease Accounting Standard: Evidence from Japan2015

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Journal Title

      Asian Review of Accounting

      Volume: 印刷中

    • Peer Reviewed / Acknowledgement Compliant / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] 日本のリース会計基準における「原則」と「ガイダンス」の有効性2015

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計

      Volume: 188-8 Pages: 23-37

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] 日本におけるIFRS適用をめぐる見解の多様性―企業会計審議会の議事録の内容分析を手がかりにして―2015

    • Author(s)
      角ケ谷典幸
    • Journal Title

      国際会計研究学会年報

      Volume: 2014年度第1号 Pages: 9-24

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] 日本におけるIFRS適用をめぐる見解の多様性―企業会計審議会の議事録の内容分析を手がかりにして―2015

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      国際会計研究学会年報

      Volume: 2014年度第1号

    • Peer Reviewed / Acknowledgement Compliant / Open Access
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Journal Article] 日本の会計専門家の判断力と会計規制のあり方2014

    • Author(s)
      角ヶ谷典幸, 菅原智, Chand,P.
    • Journal Title

      経済科学(名古屋大学)

      Volume: 61-4 Pages: 23-37

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] Adoption of IFRS in Japan: Challenges and Consequences2014

    • Author(s)
      Tsunogaya,N., Hellmann,A., and Scagnelli,S.
    • Journal Title

      Pacific Accounting Review

      Volume: Forthcoming

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] 日本の会計専門家の判断力と会計規制のあり方2014

    • Author(s)
      角ヶ谷典幸,菅原智, Chand, P.
    • Journal Title

      経済科学(名古屋大学)

      Volume: 61(4) Pages: 23-37

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] "Adoption of IFRS in Japan: Challenges and Consequences"2014

    • Author(s)
      Tsunogaya,N., Hellmann,A., and Scagnelli,S.
    • Journal Title

      Pacific Accounting Review

      Volume: Vol.26

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] 「リース会計・使用権モデルの変容―借手の会計処理を中心にして―」2013

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      『會計』

      Volume: 第184巻第5号 Pages: 44-56

    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] リース会計・使用権モデルの変容―借手の会計処理を中心にして―2013

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計

      Volume: 184(5) Pages: 44-56

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] 「歴史的原価会計と公正価値会計のフレームワーク―簿記・情報システムとの関連性―」2013

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      『日本簿記学会年報』

      Volume: 第28号 Pages: 35-42

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] 歴史的原価会計と公正価値会計のフレームワーク―簿記・情報システムとの関連性―2013

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      日本簿記学会年報

      Volume: 28 Pages: 35-42

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] 公正価値会計のフレームワーク2012

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      産業経理

      Volume: 72(3) Pages: 54-63

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] 「ホリスティック会計観」2012

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      佐藤倫正(代表)『国際会計の概念フレームワーク』国際会計研究学会研究グループ最終報告書

      Volume: 第4章第3節 Pages: 99-105

    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] ホーリスティック観と日本の会計環境2012

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      国際会計研究学会年報

      Pages: 45-60

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model : The Case of Japan2012

    • Author(s)
      Tsunogaya, N., and Chand, P.
    • Journal Title

      The Japanese Accounting Review

      Volume: 2 Pages: 117-137

    • NAID

      130004676249

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] ホーリスティック観と財務諸表の体系2012

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      『経済科学』(名古屋大学)

      Volume: 59(4) Pages: 75-93

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan2012

    • Author(s)
      Tsunogaya, N., and Chand, P.
    • Journal Title

      The Japanese Accounting Review

      Volume: 2 Pages: 117-137

    • NAID

      130004676249

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] 制度会計領域における割引現在価値の変化2012

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      『企業会計』

      Volume: 64(1) Pages: 39-45

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] 「公正価値会計のフレームワーク」2012

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      『産業経理』

      Volume: 第72巻第3号 Pages: 54-63

    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] 認識と測定2012

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      『IFRS教育の基礎研究』(柴健次編著、創成社)

      Volume: 2012 Pages: 271-277

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] 「ホーリスティック観と日本の会計環境」2012

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      『国際会計研究学会年報』

      Volume: 第30号 Pages: 45-60

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan2012

    • Author(s)
      Tsunogaya, N., and Chand, P.
    • Journal Title

      The Japanese Accounting Review (TJAR)

      Volume: 第2号 Pages: 117-137

    • NAID

      130004676249

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Journal Article] 制度会計領域における割引現在価値の変化2011

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      企業会計

      Volume: 64(1) Pages: 39-45

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] Accounting for Financial Items and Financial Crisis2011

    • Author(s)
      Tsunogaya, N., and Kim, H. Y.
    • Journal Title

      Journal of Business Research (Pukyong National University)

      Volume: 2(1) Pages: 57-63

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] 日本の会計制度改革―会計ビッグバンと財務報告のコンバージェンス―2011

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計

      Volume: 180(3) Pages: 45-59

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] The Case for Economic and Accounting Dualism : Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting2011

    • Author(s)
      Tsunogaya, N., Okada, H., and Patel, C.
    • Journal Title

      Accounting, Economics, and Law

      Volume: 1(2) Pages: 1-53

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] Accounting for Financial Items and Financial Crisis2011

    • Author(s)
      Tsunogaya,N. and Kim,H.Y.
    • Journal Title

      Journal of Business Research, Pukyong National University

      Volume: 2(1) Pages: 57-63

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting2011

    • Author(s)
      Tsunogaya,N., Okada,H., and Patel,C.
    • Journal Title

      Accounting, Economics, and Law

      Volume: 1(2) Pages: 1-53

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] 日本の会計制度改革―会計ビッグバンと財務報告のコンバージェンス―2011

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      『會計』

      Volume: 180(3) Pages: 45-59

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] ホーリスティック観と財務諸表の体系2011

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      経済科学(名古屋大学)

      Volume: 59(4) Pages: 75-93

    • Data Source
      KAKENHI-PROJECT-23530582
  • [Journal Article] Lease Capitalization and Its Effects on Japanese Listed Companies2010

    • Author(s)
      Tsunogaya N., Sakuma, Y., Kusano, M.
    • Journal Title

      Proceedings of the 11th Annual Meeting of the Asian Academic Accounting Association, Bangkok, Thailand, November 29-30

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] リース会計の方向性と3つのオンバランス効果2010

    • Author(s)
      草野真樹・佐久間義浩・角ヶ谷典幸
    • Journal Title

      京都大学大学院経済学研究科ワーキング・ペーパー

      Volume: J-82 Pages: 1-49

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] 現在価値会計と複式簿記2010

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      日本簿記学会年報

      Volume: 25 Pages: 117-123

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] リース会計の方向性と3つのオンバランス効果2010

    • Author(s)
      草野真樹・佐久間義浩・角ヶ谷典幸
    • Journal Title

      ワーキング・ペーパー(京都大学大学院経済学研究科) 第J-82号

      Pages: 1-49

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] 現在価値会計と複式簿記2010

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      日本簿記学会年報 第25号

      Pages: 117-123

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] Four Forms of Present Value Method : From the standpoint of Income Measurement2009

    • Author(s)
      Tsunogaya, Noriyuki
    • Journal Title

      Discussion Paper, Faculty of Economics, Kyushu University 20090100

      Pages: 1-36

    • NAID

      40016525263

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] Present Value and Income Measurement in the Context of Global Convergence2009

    • Author(s)
      Tsunogaya N., Yoshimi, H.
    • Journal Title

      Proceedings of the 21st Annual Meeting of the Asian-Pacific Conference on International Accounting Issues Las Vegas, USA, November 22-25

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] 原価主義会計と混合測定属性モデルの論理と課題2009

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計(森山書店) 176-3

      Pages: 49-63

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] Present Value and Historical Cost Accounting : Toward the Global Convergence and Reconciliation Process in Japan2009

    • Author(s)
      Tsunogaya N., Okada, H., Yoshimi, H.
    • Journal Title

      Proceedings of the 10th Annual Meeting of the Asian Academic Accounting Association, Istanbul, Turkey, November 15-17

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] 原価主義会計と混合測定属性モデルの論理と課題2009

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計 第176巻第3号

      Pages: 49-63

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] Four Forms of Present Value Method : From the Standpoint of Income Measurement2009

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      Discussion Paper No.2009-1, Faculty of Economics, Kyushu University, February

      Pages: 1-36

    • NAID

      40016525263

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] 現在価値会計の帰結-会計諸概念の変容-2008

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      経営・会計研究(東北学院大学) 15

      Pages: 1-10

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 経済的利益概念の展開-1980年代までの議論を中心にして-2008

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      研究論文集(教育系・文系の九州地区国立大学間連携論文集) 1

      Pages: 1-16

    • NAID

      110006607353

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] Accounting Income and Economic Income : Two Boundaries and the Nature of Accounting2008

    • Author(s)
      N., Tsunogaya
    • Journal Title

      Kaikei(Accounting) Vol. 173, No. 1

      Pages: 15-29

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] リース会計基準の動向2008

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      経済学研究(九州大学) 第74巻第5・6号

      Pages: 63-79

    • NAID

      110007153261

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] Economic Income in an Accounting Context and its Development Process : Around the Argument until 1980's (revised)2008

    • Author(s)
      N., Tsunogaya
    • Journal Title

      Kenkyu Ronbunshu(Kyushu University In-stitutional Repository : QIR) No. 1

      Pages: 1-16

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 会計的利益と経済的利益の間-2つの境界と会計の本質-2008

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      會計 173-1

      Pages: 15-29

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] Consequence of Present Value Accounting : The Deterioration of Accounting Concepts2008

    • Author(s)
      N., Tsunogaya
    • Journal Title

      Journal of Management and Accounting Research(Tohoku Gakuin University) No. 15

      Pages: 1-10

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 現在価値会計の帰結-会計諸概念の変容2008

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      経営・会計研究(東北学院大学) 15

      Pages: 1-10

    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 経済的利益概念2008

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      『会計利潤のトポロジー』(藤田昌也編著, 同文舘出版)所収

      Pages: 29-45

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] Boundaries between Economic and Accounting Perspectives2008

    • Author(s)
      Tsunogaya, Noriyuki, et al.
    • Journal Title

      Discussion Paper, Faculty of Economics, Kyushu University 20080600

      Pages: 1-29

    • NAID

      40016345271

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] 経済的利益概念の展開2008

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      研究論文集(九州地区国立大学間連携論文集) 1

      Pages: 117-132

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] リース会計基準の動向2008

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      『経済学研究』(九州大学) 74-5・6

      Pages: 63-79

    • NAID

      110007153261

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] Boundaries between Economic and Accounting Perspectives Discussion Paper, No.2008-62008

    • Author(s)
      Tsunogaya N., Okada, H.
    • Journal Title

      Faculty of Economics, Kyushu University, November

      Pages: 1-29

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] 経済的利益概念2008

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      会計利潤のトポロジー(藤田昌也編著)(同文舘)

      Pages: 29-45

    • Data Source
      KAKENHI-PROJECT-20530414
  • [Journal Article] 現在価値会計の変遷と展望2007

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      安藤英義編著『会計学論考』(中央経済社)

      Pages: 91-111

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 会計的利益と経済的利益の間-2つの境界と会計の本質2007

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      會計(森山書店) 173-1

      Pages: 15-29

    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] Vicissitudes and Prospects of Present Value Accounting2007

    • Author(s)
      N., Tsunogaya
    • Journal Title

      Kaikeigaku Ronko(Accounting Research) edited by Ando, H., Chuokeizai-sha

      Pages: 91-112

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 負債の評価と会計諸概念2006

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      産業経理(産業経理協会) 第66巻第1号

      Pages: 73-82

    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] Accounting for Liabilities2006

    • Author(s)
      N., Tsunogaya
    • Journal Title

      Sangyo Keiri(The Japan Industrial Manage-Ment & Accounting Institute) Vol. 66, No. 1

      Pages: 73-82

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] Accounting for Inventory valuation2006

    • Author(s)
      N., Tsunogaya
    • Journal Title

      Kigyo Kaikei Vol. 58, No. 11(Accounting)

      Pages: 34-41

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 経済的利益概念の展開-1980年代までの議論を中心にして-2006

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      経済学研究(九州大学経済学会) 第73巻第2・3号

      Pages: 117-132

    • NAID

      110006607353

    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 棚卸資産評価をめぐる諸問題2006

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      企業会計 58-11

      Pages: 34-41

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] The Change of the Concept of Present Value Accounting : The Rise and its Influence of Fair Value accounting2006

    • Author(s)
      N., Tsunogaya
    • Journal Title

      Kaikei(Accounting) Vol. 170, No. 4

      Pages: 106-119

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 現在価値観の転換-公正価値会計の台頭とその影響-2006

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      會計 170-4

      Pages: 106-119

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 経済的利益概念の展開-1980年代までの議論を中心にして-2006

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      『経済学研究』(九州大学) 73-2・3

      Pages: 117-132

    • NAID

      110006607353

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 現在価値観の転換-公正価値会計の台頭とその影響-2006

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      会計(森山書店) 第170巻第4号

      Pages: 106-119

    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] The Effect of Accounting Big Bang:A comparison of Business and NPO Accounting2006

    • Author(s)
      Tsunogaya, Noriyuki
    • Journal Title

      The Journal of Management for Nonprofit Organizations 3-1

      Pages: 179-193

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] The Effect of the Accounting Big Bang : A Comparison of Business and NPO Accounting2006

    • Author(s)
      N., Tsunogaya
    • Journal Title

      The Journal of Management for Nonprofit Organization(Korean Association of Management for Nonprofit Organizations) Vol. 3, No. 1

      Pages: 179-193

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 棚卸資産評価をめぐる諸問題2006

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      企業会計(中央経済社) 第58巻第11号

      Pages: 34-41

    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] Economic Income in an Accounting Context and its Development Process : Around the Argument until 1980's (original)2006

    • Author(s)
      N., Tsunogaya
    • Journal Title

      Keizaigaku=Kenkyu(Kyushu University) Vol. 173, No. 2-3

      Pages: 117-132

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] 負債の評価と会計諸概念2006

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      産業経理 66-1

      Pages: 73-82

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] リース会計基準と会計諸概念の変容2005

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      経済学研究(九州大学経済学会) 第71巻第5・6号

      Pages: 59-68

    • NAID

      110006263603

    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] A Study of Accounting Concepts in Lease Accounting Standards2005

    • Author(s)
      N., Tsunogaya
    • Journal Title

      Keizaigaku=Kenkyu(Kyushu University) Vol. 71, No. 5-6

      Pages: 59-68

    • NAID

      110006263603

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] リース会計基準と会計諸概念の変容2005

    • Author(s)
      角ケ谷 典幸
    • Journal Title

      『経済学研究』(九州大学) 71-5・6

      Pages: 59-68

    • NAID

      110006263603

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Journal Article] Adoption of IFRS in Japan : Challenges and Consequences

    • Author(s)
      Tsunogaya, N., Hellmann, A., and Scagnelli, S.
    • Journal Title

      Pacific Accounting Review

      Volume: (forthcoming)

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] The Effect of the Group Composition in an Audit Engagement Team on Modified Audit Opinions: Evidence from Japan2023

    • Author(s)
      Tsunogaya,N., Kusano,M, and Sakuma,Y.
    • Organizer
      The 9th International Workshop on Accounting & Regulation
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-21K01808
  • [Presentation] Do Female Lead-Signing Partners Enhance Audit Quality? Evidence from Japan2023

    • Author(s)
      Tsunogaya,N., Kusano,M, and Sakuma,Y.
    • Organizer
      Korea International Accounting Association
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-21K01808
  • [Presentation] Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan2023

    • Author(s)
      Miao, X., Shuto, H., and Tsunogaya, N.
    • Organizer
      国際会計研究学会
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-21K01808
  • [Presentation] The Effect of Female Lead-Signing Partners on Modified Audit Opinions: Evidence from Japan2022

    • Author(s)
      Tsunogaya, N., Kusano, M, and Sakuma, Y.
    • Organizer
      2022 Annual Meeting of American Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-21K01808
  • [Presentation] 「日本的会計諸制度の変遷と課題」(最終報告)2022

    • Author(s)
      角ヶ谷典幸, 浅野敬志, 金鐘勲, 菅原智, 中山重穂, 苗磬允, 宮宇地俊岳
    • Organizer
      国際会計研究学会第39回研究大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-21K01808
  • [Presentation] Do Female Signing Partners Improve Audit Quality? Evidence from Japan2021

    • Author(s)
      Tsunogaya,N., Kusano,M, and Sakuma,Y.
    • Organizer
      The 8th International Conference of Journal of International Accounting Research
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-21K01808
  • [Presentation] "The Interaction Effect of Foreign Language and Obedience Pressure on Ethical Judgment in Accounting: Evidence from Japan"2021

    • Author(s)
      Sugahara,S., Tsunogaya,N., and Kim,J.
    • Organizer
      2021 Midyear Meeting Conference of the International Accounting Session of American Accounting Association
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Presentation] 「日本的会計諸制度の変遷と課題」(中間報告)2021

    • Author(s)
      角ヶ谷典幸, 岡本紀明, 草野真樹, 矢澤憲一
    • Organizer
      国際会計研究学会第38回研究大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-21K01808
  • [Presentation] 「簿記と会計の関係性と(学際的)簿記研究の可能性-」2020

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本簿記学会第36回関東部会・統一論題報告
    • Invited
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Presentation] 「会計上の判断」に関する研究2019

    • Author(s)
      角ケ谷典幸
    • Organizer
      国際会計研究学会
    • Invited
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Presentation] 「ダイバーシティ(経営)の実現―女性会計士の更なる活躍―に向けて」2018

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本公認会計士協会研究大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Presentation] "The Influence of External Foreign Pressures (Gaiatsu) on Accounting and Accountability Reforms: Evidence from Japan"2018

    • Author(s)
      Tsunogaya, N. and Patel, C.
    • Organizer
      Society for the Advancement of Socio-Economics
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Presentation] "Factors Affecting Judgments by Professional Auditors: Evidence from Japan"2018

    • Author(s)
      Tsunogaya, N.
    • Organizer
      European Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Presentation] 「経済のグローバル化と会計上のコンフリクト」2018

    • Author(s)
      角ヶ谷典幸
    • Organizer
      国際会計研究学会
    • Invited
    • Data Source
      KAKENHI-PROJECT-18K01908
  • [Presentation] The Influence of External Foreign Pressures (Gaiatsu) and Internal Pressures (Naiatsu) on Japan’s Accounting Reforms since the Late 1990s2017

    • Author(s)
      Tsunogaya,N., and Patel,C.
    • Organizer
      American Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] The Influence of External Foreign Pressures(Gaiatsu) and Inernal Pressures(Naiatsu) on Japan's Accounting Reforms since the Late 1990s2017

    • Author(s)
      Tsunogaya, N. and Patel, C.
    • Organizer
      2017 Annual Meeting of American Accouting Association
    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Presentation] Fair Value Accounting: Controversies over the Potential Mandatory Adoption of IFRS2017

    • Author(s)
      Tsunogaya,N., and Hellmann,A.
    • Organizer
      European Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Fair Value Accounting: Controversies over the Potential Mandatory Adoption fo IFRS2017

    • Author(s)
      Tsunogaya, N., and Hellmann, A.
    • Organizer
      The 40th Annual Congress of European Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Presentation] The Impact of Social Influence Pressures, Commitments, and Cultural Value on Judgments of Auditors2016

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Maastricht, Netherlands
    • Year and Date
      2016-05-11
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] 財務報告のローカルとグローバル2016

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本会計研究学会
    • Place of Presentation
      静岡市・グランシップ
    • Invited
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] The Impact of Social Influence Pressures, Commitments, and Personalities of Auditors: Evidence from Japan2016

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Maastricht, Netherlands
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] 日本の会計専門家の判断特性―圧力、コミットメントおよびパーソナリティの影響―2016

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本会計研究学会・中部部会
    • Place of Presentation
      愛知学院大学
    • Invited
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] The Impact of Social Influence Pressures, Commitments, and Personalities of Auditors: Evidence from Japan2016

    • Author(s)
      角ヶ谷典幸
    • Organizer
      The 39th Annual Congress of European Accounting Association
    • Place of Presentation
      Maastricht, Netherlands
    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Presentation] 経済社会のダイナミズムと会計制度のパラダイム転換に関する総合研究2015

    • Author(s)
      河崎照行・平賀正剛・大塚成男・佐藤信彦・小津稚加子・中條祐介・梅原秀継・菅原智・坂上学・町田祥弘・林隆敏・齊野純子・太田康広・角ヶ谷典幸・加賀谷哲之・倉田幸路・円谷昭一・米谷健司
    • Organizer
      日本会計研究学会第74回全国大会
    • Place of Presentation
      神戸大学(兵庫県・神戸市)
    • Year and Date
      2015-09-06
    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Presentation] Economic Consequences of Changes in the Lease Accounting Standards: Evidence from Japan2015

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Organizer
      Journal of Contemporary Accounting and Economics Mid-Yar Symposium
    • Place of Presentation
      Tasmania, Australia
    • Year and Date
      2015-07-03
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Controversies over the Development of Japan’s Modified International Standards (JMIS)2015

    • Author(s)
      Tsunogaya,N., and Tokuga,Y.
    • Organizer
      Korean Accounting Review International Symposium
    • Place of Presentation
      Financial Supervisory Service, Seoul, Korea
    • Year and Date
      2015-03-31
    • Invited
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Cultural Influence on Accountant’s Judgment for SMEs Accounting2015

    • Author(s)
      Sugahara,S., and Tsunogaya,N.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Glasgow, UK
    • Year and Date
      2015-04-30
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Diverse Views on Mandatory Adoption of IFRS in Japan2015

    • Author(s)
      Tsunogaya,N.
    • Organizer
      The 38th Annual Congress of European Accounting Association
    • Place of Presentation
      Glasgow, UK
    • Year and Date
      2015-04-30
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Presentation] Diverse Views on Mandatory Adoption of IFRS in Japan2015

    • Author(s)
      Tsunogaya,N.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Glasgow, UK
    • Year and Date
      2015-04-30
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Cultural Influence on Accountant’s Judgment for SMEs Accounting2015

    • Author(s)
      Sugahara,S., and Tsunogaya,N.
    • Organizer
      The 38th Annual Congress of European Accounting Association
    • Place of Presentation
      Glasgow, UK
    • Year and Date
      2015-04-30
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Presentation] Economic Impacts of Capitalization of Operating Lease Transactions: Evidence from Japan2015

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Organizer
      American Accounting Association
    • Place of Presentation
      Chicago, USA
    • Year and Date
      2015-08-12
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Cultural Influence on Accountant’s Judgment for SMEs Accounting2015

    • Author(s)
      菅原智・角ヶ谷典幸
    • Organizer
      European Accounting Association
    • Place of Presentation
      2015 Annual Congress( Glasgow, UK)
    • Year and Date
      2015-04-28
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15H03404
  • [Presentation] Diverse Views On Mandatory Adoption Of IFRS In Japan2015

    • Author(s)
      Tsunogaya,N.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Glasgow, United Kingdom
    • Year and Date
      2015-04-30
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan2014

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Organizer
      Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Taipei, Taiwan
    • Year and Date
      2014-11-08
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] IFRS適用をめぐる日本のステークホルダーの見解の多様性―企業会計審議会の議事録の内容分析を手がかりにして―2014

    • Author(s)
      角ヶ谷 典幸
    • Organizer
      国際会計研究学会・全国大会
    • Place of Presentation
      神戸学院大学
    • Year and Date
      2014-08-26
    • Invited
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Perceptions of Professional Accountants on Lease Accounting Standard: Evidence from Japan2014

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      American Accounting Association
    • Place of Presentation
      Atlanta, United States
    • Year and Date
      2014-08-05
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Perceptions of Professional Accountants on Lease Accounting Standard: Evidence from Japan2014

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Tallinn, Estonia
    • Year and Date
      2014-05-02
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Determinants of the Decision on Mandatory Adoption of IFRS in Japan2014

    • Author(s)
      Tsunogaya,N.
    • Organizer
      The 2014 Confer-ence of Korean International Accounting Association
    • Place of Presentation
      Kyungsung University, Korea
    • Year and Date
      2014-11-08
    • Invited
    • Data Source
      KAKENHI-PROJECT-26380606
  • [Presentation] Adoption of IFRS in Japan: Challenges and Consequences2013

    • Author(s)
      Tsunogaya,N., Hellmann,A., and Scagnelli,S.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Paris, France
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Adoption of IFRS in Japan: Challenges and Consequences2013

    • Author(s)
      Tsunogaya,N., Hellmann,A., and Scagnelli,S.
    • Organizer
      The 36th Annual Congress of European Accounting Association
    • Place of Presentation
      Paris-Dauphine Uni-versity, France
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Adoption of IFRS in Japan : Challenges and Consequences2013

    • Author(s)
      Tsunogaya, N., Hellmann, A., and Scagnelli
    • Organizer
      The 36th Annual Congress of European Accounting Association
    • Place of Presentation
      Paris-Dauphine University, France
    • Year and Date
      2013-05-07
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] The Impact of Type of Lease Accounting Standards on the Judgments of Japanese Professional Accountants2013

    • Author(s)
      Tsunogaya, N., Sugahara, S., and Chand, P.
    • Organizer
      The 7th Asia Pacific Interdisciplinary Research in Accounting (APIRA)
    • Place of Presentation
      Kobe Convention Center, Japan
    • Year and Date
      2013-07-27
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] 日本の会計専門家の判断力と会計規制のあり方2013

    • Author(s)
      角ヶ谷典幸,菅原智, Chand, P.
    • Organizer
      日本会計研究学会第72回全国大会
    • Place of Presentation
      中部大学
    • Year and Date
      2013-09-05
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] The Impact of Type of Lease Accounting Standards on the Judgments of Japanese Professional Accountants2013

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Parmod,C.
    • Organizer
      Asia Pacific Interdisciplinary Research in Accounting Conference
    • Place of Presentation
      神戸大学
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] The Impact of Accounting Regulations on the Judgments of Japanese Professional Accountants2013

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      The 14th Annual Meeting of the Asian Academic Accounting Association
    • Place of Presentation
      Penang, Malaysia
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Accounting Regulations and Its Impact on the Judgments of Japanese Professional Accountants2013

    • Author(s)
      Tsunogaya, N., Sugahara, S., and Chand, P.
    • Organizer
      2013 Annual Meeting of the Korean Accounting Association
    • Place of Presentation
      Hotel Hyundai Gyeongju, Korea
    • Year and Date
      2013-06-20
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] The Impact of Accounting Regulations on the Judgments of Japanese Professional Accountants2013

    • Author(s)
      Tsunogaya, N., Sugahara, S., and Chand, P.
    • Organizer
      The 14th Annual Meeting of the Asian Academic Accounting Association
    • Place of Presentation
      Penang, Malaysia.
    • Year and Date
      2013-10-28
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Contextual Issues of Global Convergence of Financial Reporting: The Case of Japan2012

    • Author(s)
      Tsunogaya,N., Hellmann,A., and Scagnelli,S.
    • Organizer
      Asian Academic Accounting Association,
    • Place of Presentation
      京都大学
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Significant Accounting Reforms in Japan since the Late 1990s2012

    • Author(s)
      Tsunogaya,N. and Patel,C.
    • Organizer
      2012 International Accounting Section of the Annual Midyear Meeting, American Accounting Association
    • Place of Presentation
      Phoenix, USA
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] IFRSの教育に関する研究2012

    • Author(s)
      柴健次, 佐藤信彦, 井上定子, 齊野純子, 潮崎智美, 角ヶ谷典幸, 富田知嗣, 藤田晶子, 山内暁
    • Organizer
      日本会計研究学会
    • Place of Presentation
      一橋大学
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Significant Accounting Reforms in Japan since the Late 1990s.2012

    • Author(s)
      Tsunogaya, N., and Patel, C.
    • Organizer
      2012 International Accounting Section of the Annual Midyear Meeting, American Accounting Association
    • Place of Presentation
      Phoenix, USA
    • Year and Date
      2012-02-24
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] ホーリスティック観と日本の会計環境2012

    • Author(s)
      角ヶ谷典幸
    • Organizer
      国際会計研究学会第2回西日本部会,統一論題報告
    • Place of Presentation
      神戸学院大学
    • Year and Date
      2012-03-24
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] 歴史的原価会計と公正価値会計のフレームワーク―計算と報告の論理の共存可能性―2012

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本簿記学会・全国大会統一論題報告
    • Place of Presentation
      熊本学園大学
    • Year and Date
      2012-09-09
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] The Accounting Change Framework: The Case of Japan since the Late 1990s2012

    • Author(s)
      Tsunogaya, N., and Patel, C.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Ljubljana, Slovenia
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] 歴史的原価会計と公正価値会計のフレームワーク―計算と報告の論理の共存可能性―2012

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本簿記学会
    • Place of Presentation
      熊本学園大学
    • Invited
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] The Accounting Change Framework : The Case of Japan since the Late 1990s.2012

    • Author(s)
      Tsunogaya, N., and Patel, C.
    • Organizer
      The 35^<th> Annual Congress of European Accounting Association
    • Place of Presentation
      Ljubljana, Slovenia
    • Year and Date
      2012-05-10
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] ホーリスティック観と日本の会計環境2012

    • Author(s)
      角ヶ谷典幸
    • Organizer
      国際会計研究学会第2回西日本部会, 統一論題報告(招待講演)
    • Place of Presentation
      神戸学院大学
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Contextual Issues of Global Convergence of Financial Reporting : The Case of Japan2012

    • Author(s)
      Tsunogaya, N., Hellmann, A., and Scagnelli
    • Organizer
      The 13^<th> Annual Meeting of the Asian Academic Accounting Association
    • Place of Presentation
      京都大学
    • Year and Date
      2012-11-11
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Economic Consequences of the New Lease Accounting Standard: Evidence from Japan2012

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Organizer
      American Accounting Association
    • Place of Presentation
      Washington,D.C., USA
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] 国際会計の概念フレームワーク2012

    • Author(s)
      佐藤倫正, 小西範幸,田代樹彦, 角ヶ谷典幸, 中山重穂, 向伊知郎, 村田英治, 齊野純子
    • Organizer
      国際会計研究学会
    • Place of Presentation
      近畿大学
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] The Accounting Ecology and Changes in Japan2011

    • Author(s)
      Tsunogaya,N.
    • Organizer
      The 2011 Annual Meeting of the Korean Accounting Association(招待講演)
    • Place of Presentation
      Jeju, Korea
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] The Accounting Ecology and Changes in Japan2011

    • Author(s)
      Tsunogaya, N.
    • Organizer
      The 2011 Annual Meeting of the Korean Accounting Association
    • Place of Presentation
      Jeju, Korea
    • Year and Date
      2011-06-17
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Dynamic Contextual Framework Concerning Global Convergence of Finan-cial Reporting: The Case of Japan2011

    • Author(s)
      Tsunogaya,N. and Patel,C.
    • Organizer
      The 23rd Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Beijing, China
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Dynamic Contextual Framework Concerning Global Convergence of Financial Reporting : The Case of Japan2011

    • Author(s)
      Tsunogaya, N., and Patel, C.
    • Organizer
      The 23rd Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Beijing, China
    • Year and Date
      2011-10-18
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Economic Consequences of the New Lease Accounting Standard on Japanese Companies2011

    • Author(s)
      Kusano, M., Sakuma, Y., and Tsunogaya, N.
    • Organizer
      The 12th Annual Meeting of the Asian Academic Accounting Association
    • Place of Presentation
      Bali, Indonesia
    • Year and Date
      2011-10-09
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Economic Consequences of the New Lease Accounting Standard on Japanese Companies2011

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Organizer
      The 12th Annual Meeting of the Asian Academic Ac-counting Association
    • Place of Presentation
      Bali, Indonesia
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] 国際会計の概念フレームワーク2011

    • Author(s)
      佐藤倫正、角ヶ谷典幸ほか
    • Organizer
      国際会計研究学会第28回全国大会
    • Place of Presentation
      東京理科大学
    • Data Source
      KAKENHI-PROJECT-23530582
  • [Presentation] Lease Capitalization and Its Effects on Japanese Listed Companies2010

    • Author(s)
      Tsunogaya N., Sakuma, Y., Kusano, M.
    • Organizer
      at the 11th Annual Meeting of the Asian Academic Accounting Association
    • Place of Presentation
      Bangkok, Thailand
    • Year and Date
      2010-11-29
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] リース会計の方向性と3つのオンバランス効果2010

    • Author(s)
      草野真樹・佐久間義浩・角ヶ谷典幸
    • Organizer
      日本会計研究学会第69回全国大会
    • Place of Presentation
      東洋大学
    • Year and Date
      2010-09-09
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] Lease Capitalization and Its Effects on Japanese Listed Companies2010

    • Author(s)
      Tsunogaya, N., Y.Sakuma, M.Kusano
    • Organizer
      The 11^<th> Annual Meeting of the Asian Academic Accounting Association
    • Place of Presentation
      Bangkok, Thailand
    • Year and Date
      2010-11-29
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] 現在価値会計と複式簿記2009

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本簿記学会第25回関西部会,統一論題報告
    • Place of Presentation
      九州大学
    • Year and Date
      2009-05-30
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] 現在価値会計と複式簿記2009

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本簿記学会・第25回関西部会・統一論題
    • Place of Presentation
      九州大学(福岡県)
    • Year and Date
      2009-05-30
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] Present Value and Income Measurement in the Context of Global Convergence2009

    • Author(s)
      Tsunogaya, N., H.Yoshimi
    • Organizer
      The 21st Annual Meeting of the Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Las Vegas(USA)
    • Year and Date
      2009-11-24
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] Present Value and Historical Cost Accounting : Toward the Global Convergence and Reconciliation Process in Japan2009

    • Author(s)
      Tsunogaya N., Okada, H., Yoshimi, H.
    • Organizer
      at the 10th Annual Meeting of the Asian Academic Accounting Association
    • Place of Presentation
      Istanbul, Turkey
    • Year and Date
      2009-11-17
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] Present Value and Historical Cost Accounting:Toward the Global Convergence and Reconciliation Process in Japan2009

    • Author(s)
      Tsunogaya, N., H.Okada, H.Yoshimi
    • Organizer
      The 10th Annual Meeting of the Asian Academic Accounting Association
    • Place of Presentation
      Istanbul(Turkey)
    • Year and Date
      2009-11-17
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] Present Value and Income Measurement in the Context of Global Convergence2009

    • Author(s)
      Tsunogaya N., Yoshimi, H.
    • Organizer
      at the 21st Annual Meeting of the Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Las Vegas, USA
    • Year and Date
      2009-11-24
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] Boundaries between Economic and Accounting Perspectives2008

    • Author(s)
      Tsunogaya, Noriyuki, et al.
    • Organizer
      The 20th Annual Meeting of the Asian-Pa-cific Conference on International Accounting Issues
    • Place of Presentation
      Paris (France)
    • Year and Date
      2008-11-11
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] Boundaries between Economic and Accounting Perspectives2008

    • Author(s)
      Tsunogaya N., Okada, H.
    • Organizer
      at the 20th Annual Meeting of the Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Paris, France
    • Data Source
      KAKENHI-PROJECT-20530414
  • [Presentation] Accounting Income and Economic Income : Two Boundaries and the Nature of Accounting2007

    • Author(s)
      N., Tsunogaya
    • Organizer
      Plenary Sessions, Group I : Reexamination of Financial Accounting Concepts in Japan, 66th Annual Meeting of the Japan Accounting Association
    • Place of Presentation
      Matsuyama University
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Presentation] 会計的利益と経済的利益の間-2つの境界と会計の本質2007

    • Author(s)
      角ケ谷 典幸
    • Organizer
      日本会計研究学会・第66回全国大会・統一論題
    • Place of Presentation
      松山大学
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Presentation] 会計的利益と経済的利益の間-2つの境界と会計の本質-2007

    • Author(s)
      角ケ谷 典幸
    • Organizer
      日本会計研究学会第66回全国大会, 統一論題報告
    • Place of Presentation
      松山大学
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Presentation] The Turning Points of Present Value Accounting : The Process from Present Value to Fair Value Accounting2006

    • Author(s)
      N., Tsunogaya
    • Organizer
      78th Meeting of the Kyushu Chapter of the Japan Accounting Association
    • Place of Presentation
      Seinan Gakuin University
    • Year and Date
      2006-08-05
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Presentation] The Effect of the Accounting Big Bang2006

    • Author(s)
      N., Tsunogaya
    • Organizer
      1st Meeting of Korean-Japanese Conference on Accounting Issues
    • Place of Presentation
      Hotel Daea(Tushima)
    • Year and Date
      2006-12-12
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Presentation] 現在価値会計の転換期-現在価値から公正価値に至る過程-2006

    • Author(s)
      角ケ谷 典幸
    • Organizer
      日本会計研究学会第78回九州部会
    • Place of Presentation
      西南学院大学
    • Year and Date
      2006-08-05
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Presentation] The Effect of the Accounting Big Bang2005

    • Author(s)
      Tsunogaya, Noriyuki
    • Organizer
      Korean-Japanese Conference on Accounting Issues
    • Place of Presentation
      Tsushima,Japan
    • Year and Date
      2005-12-12
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530332
  • [Presentation] 「日本の会計専門家の判断力と会計規制のあり方」

    • Author(s)
      角ヶ谷典幸, 菅原智, Parmod Chand
    • Organizer
      日本会計研究学会第72回全国大会
    • Place of Presentation
      中部大学
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Presentation] 歴史的原価会計と公正価値会計のフレームワーク―計算と報告の論理の共存可能性―

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本簿記学会
    • Place of Presentation
      熊本学園大学
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Presentation] Contextual Issues of Global Convergence of Financial Reporting: The Case of Japan

    • Author(s)
      Tsunogaya,N., Hellmann,A., and Scagnelli,S
    • Organizer
      Asian Academic Accounting Association
    • Place of Presentation
      京都大学
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Presentation] 「国際会計の概念フレームワーク」国際会計研究学会研究グループ最終報告

    • Author(s)
      佐藤倫正(代表)、小西範幸、齊野純子、田代樹彦、角ヶ谷典幸、向伊知郎、村田英治、中山重穂
    • Organizer
      国際会計研究学会第29回研究大会
    • Place of Presentation
      近畿大学
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Presentation] "The Impact of Accounting Regulations on the Judgments of Japanese Professional Accountants"

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      The 14th Annual Meeting of the Asian Academic Accounting Association
    • Place of Presentation
      Penang, Malaysia
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Presentation] The Accounting Change Framework: The Case of Japan since the Late 1990s

    • Author(s)
      Tsunogaya, N., and Patel, C.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Ljubljana, Slovenia
    • Data Source
      KAKENHI-PROJECT-24243053
  • [Presentation] "Adoption of IFRS in Japan: Challenges and Consequences"

    • Author(s)
      Tsunogaya,N., Hellmann,A., and Scagnelli,S.
    • Organizer
      The 36th Annual Congress of European Accounting Association
    • Place of Presentation
      Paris-Dauphine University, France
    • Data Source
      KAKENHI-PROJECT-24243053
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    # of Collaborated Products: 3 results
  • 2.  HIRAGA Masataka (00329070)
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    # of Collaborated Products: 1 results
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    # of Collaborated Projects: 1 results
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    # of Collaborated Projects: 1 results
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    # of Collaborated Products: 2 results
  • 19.  大塚 成男 (20213770)
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    # of Collaborated Products: 1 results
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    # of Collaborated Products: 2 results
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    # of Collaborated Products: 1 results
  • 22.  中條 祐介 (40244503)
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    # of Collaborated Products: 1 results
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    # of Collaborated Products: 1 results
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    # of Collaborated Products: 1 results
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    # of Collaborated Products: 1 results
  • 27.  太田 康広 (70420825)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 28.  加賀谷 哲之 (80323913)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 2 results
  • 29.  倉田 幸路 (90149146)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 30.  円谷 昭一 (90432054)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 31.  米谷 健司 (90432731)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 32.  金 鐘勲 (10801566)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 33.  岡田 幸彦 (80432053)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 34.  櫻井 鉄也 (60187086)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 35.  佐野 幸恵 (60580206)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 36.  今倉 暁 (60610045)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 37.  UENO Takaya
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 38.  KUSANO Masaki
    # of Collaborated Projects: 0 results
    # of Collaborated Products: 1 results

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