FUKUKAWA Hironori 福川裕徳

… Alternative Names

福川裕徳フクカワヒロノリ

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Researcher Number	80315217
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	2017 – 2024: 一橋大学, 大学院経営管理研究科, 教授 2015 – 2017: 一橋大学, 大学院商学研究科, 教授 2012 – 2015: 一橋大学, 商学研究科, 教授 2013: 一橋大学, 大学院・商学研究科, 教授 2012 – 2013: 一橋大学, 大学院商学研究科, 教授 … More 2011: 一橋大学, 商学研究科, 准教授 2007 – 2011: Hitotsubashi University, 大学院・商学研究科, 准教授 2005 – 2006: 長崎大学, 経済学部, 助教授 2003: 長崎大, 経済学部, 助教授 2001 – 2002: 長崎大学, 経済学部, 助教授 2000: 長崎大学, 経済学部, 講師 Less
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Accounting / Basic Section 07100:Accounting-related / Management / Applied economics / Business administration
Keywords	Principal Investigator 信念関数 / 監査が保証する財務諸表の質 / 保証 / 開示 / 自発的情報開示 / 生物多様性 / 国際会計士倫理基準 / 基準設定 / 国際監査基準 / テキストマイニング … More / ステークホルダーの影響 / 基準設定プロセス / 国際会計士倫理規程 / 監査人の関与 / 経営者の自発的開示 / 非監査情報への監査人の関与 / ナラティブ・ディスクロージャー / ゴーイング・コンサーン情報 / ネットワーク / パートナー / 監査法人 / 監査パートナー / 知識共有 / 職業的懐疑心 / 監査の質 / 監査法人内の人的ネットワーク / 関連性理論 / 監査人の関連性への関与 / 財務情報の関連性 / 会計基準準拠性 / 適正表示 / 証拠の統合 / 証拠評価 / 監査判断 / 関連性 / 確率 / フレーミング効果 / リスク評価 / 監査リスク / 実験研究 / 監査報酬 / 独立性リスク / 外見的独立性 / 公認会計士監査 / ゴーイング・コンサーン問題 / 財務諸表の信頼性 / コーポレートガバナンス / 未確定事項 / 警報発信 / 説明区分 / 監査報告書 / 職業専門家たる監査人 / コーポレート・ガバナンス / ゴーイング・コンサーン / 目的適合性 … More Except Principal Investigator 監査 / 会計学 / 保証 / 合併 / 監査法人 / 公正価値 / 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 / 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 / 会計・監査制度 / 会計・監査実態調査 / 会計・監査制度比較 / 監査基準のコンバージェンス / 会計基準のコンバージェンス / ASEAN諸国の会計・監査 / 監督官庁 / 会計プロフェツション / 自己規制 / 財務諸表監査の質 / 金融庁(公認会計士・監査審査会) / 大蔵省(証券局) / 日本公認会計士協会 / regulatory agency / self-regulation / regulatory agencies / audit professionalism / audit profession / CPA Examinations / Audit Research Subjects / Auditing Standards / Audit Professionalism / Audit Profession / Profession Process / Audit Regulation / Audit Quality / governmental regulation / definition of auditing / self regulation / professional ethics / auditing standards / audit profession / audit quality / audit regulation / 企業統治 / 品質管理 / サービス / 専門職組織 / 専門組織 / 能力 / 協働 / 制度化 / 組織化 / 組織的処遇 / 品質 / 国際化 / SOX法 / 監査論 / 方法論 / 内部統制 / 会計 / イギリス：アメリカ：ドイツ / 国際情報交換 / 蓋然性と経済性 / キャッシュフロー / リスクと不確実性 / ビジネスリスク / 監査リスク / 監査人の関与 / ディスクロージャー / ゴーイング・コンサーン / 定性情報 / 財務報告の概念フレームワーク / 業績予測 / リスクマネジメント / 統合報告 / リスク情報 / 国際会計基準 / 会計制度 / ビジネス慣行 / グローバル経済 / 経済政策 / 能力移転 / マルチレベル / 組織能力 / 制度ロジック / 能力構築 / プロフェッショナル組織 / 会計利益 / 有用性 / 企業会計制度 / 割引現在価値 Less

生物多様性関連情報の開示と保証Principal Investigator
- Principal Investigator
  
  福川裕徳
- 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
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
Effects of stakeholders' involvement in audit-related international standard setting on those standards implementationPrincipal Investigator
- Principal Investigator
  
  FUKUKAWA Hironori
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi 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
Management disclosure of going concern risk and auditor involvement in the discosurePrincipal Investigator
- Principal Investigator
  
  Fukukawa Hironori
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
A Research on Regulating the Quality of a Financial Statement Audit
- Principal Investigator
  
  Toba Yoshihide
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Organizing and Institutionalization process of cooperation and competence building: An empirical analysis of audit industry in Japan
- Principal Investigator
  
  Karube Masaru
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Management
- Research Institution
  Hitotsubashi University
A Comparative Study on Accounting and Auditing Issues in ASEAN countries
- Principal Investigator
  
  Mandai Katsunobu
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
The effects of knowledge sharing within an audit firm on audit qualityPrincipal Investigator
- Principal Investigator
  
  FUKUKAWA Hironori
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
A study in Integrated Disclosure of Risk Information -A New Viewpoint of Financial Reporting into Integrated Reporting-
- Principal Investigator
  
  KONISHI Noriyuki
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Aoyama Gakuin University
A study on an auditing for internal control from the viewpoint of theoretical, archival and experimental research
- Principal Investigator
  
  TAKITA TERUMI
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
Economic research on business and accounting systems in the world
- Principal Investigator
  
  SASAKI Hiroo
- Project Period (FY)
  2012 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Applied economics
- Research Institution
  Waseda University
Dissolution and Transfer of Organizational Capabilities: Interdisciplinary Multi-level Analysis
- Principal Investigator
  
  KARUBE Masaru
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Business administration
- Research Institution
  Hitotsubashi University
Auditors' involvement with and evaluation of information relevancePrincipal Investigator
- Principal Investigator
  
  FUKUKAWA Hironori
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Significance and Limitations of Fair Value Measurement
- Principal Investigator
  
  KITAMURA KEIKO
- Project Period (FY)
  2010 – 2012
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Chuo University
Experimental Study on Factors That Influence Auditors' Risk AssessmentsPrincipal Investigator
- Principal Investigator
  
  FUKUKAWA Hironori
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
監査人の外見的独立性への影響要囚:財務情報利用者と監査人の視点からの実験研究Principal Investigator
- Principal Investigator
  
  福川裕徳
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
  Nagasaki University
公認会計士監査,監査役監査および内部監査の関係と相互影響Principal Investigator
- Principal Investigator
  
  福川裕徳
- Project Period (FY)
  2002 – 2004
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Nagasaki University
職業専門家たる監査人のコーポレート・ガバナンスにおける役割の国際比較Principal Investigator
- Principal Investigator
  
  福川裕徳
- Project Period (FY)
  2000 – 2001
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Nagasaki University

[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
[Book] 監査の質i\に対する規制──監査ブロェツションvs行政機関2021
- Author(s)
  秋月信二、岡嶋　慶、亀岡恵理子、小宮山　賢、鳥羽至英、永見　尊、福川裕徳
- Total Pages
  399
- Publisher
  国元書房
- ISBN
  9784765805728
- Data Source
  KAKENHI-PROJECT-17H02582
[Book] SEC会計監査執行通牒　1982年-1985年2018
- Author(s)
  福川　裕徳、鈴木　孝則、鳥羽　至英、永見　尊、林　隆敏、大森　一幸
- Total Pages
  352
- Publisher
  国元書房
- ISBN
  9784765805681
- Data Source
  KAKENHI-PROJECT-16H03677
[Book] SEC会計監査執行通牒　1982年-1985年2018
- Author(s)
  福川　裕徳、鈴木　孝則、鳥羽　至英、永見　尊、林　隆敏、大森　一幸
- Total Pages
  352
- Publisher
  国元書房
- ISBN
  9784765805681
- Data Source
  KAKENHI-PROJECT-17K04044
[Book] SEC会計監査執行通牒 1982年-1985年2018
- Author(s)
  福川裕徳（責任編集）、鈴木孝則・鳥羽至英・永見尊・林隆敏・福川裕徳・大森一幸（翻訳・解説）
- Total Pages
  352
- Publisher
  国元書房
- Data Source
  KAKENHI-PROJECT-24243037
[Book] SEC会計監査執行通牒1982年-1985年2018
- Author(s)
  福川裕徳・鳥羽至英・永見尊・鈴木孝則・林隆敏・大森一幸
- Total Pages
  336
- Publisher
  国元書房
- ISBN
  9784765805681
- Data Source
  KAKENHI-PROJECT-17H02582
[Book] 公正価値測定の意義とその限界（仮）2014
- Author(s)
  北村敬子、石川博行、井原理代、上野清貴、梅原秀継、海老原諭、小津稚加子、川村義則、小阪敬志、齋藤真哉、首藤昭信、田代樹彦、中村英敏、福川裕徳、吉見宏、渡辺竜介
- Total Pages
  405
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-22243035
[Book] 監査判断の実証分析2012
- Author(s)
  福川裕徳
- Total Pages
  274
- Publisher
  国元書房
- Data Source
  KAKENHI-PROJECT-23530568
[Book] 安藤英義[編著]会計学論考-歴史と最近の動向 (第8章執筆)2007
- Author(s)
  福川裕徳
- Total Pages
  260
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-17730281
[Journal Article] 会計プロフェッションの自主規制と公的機関による外部規制　－過剰な規制とその帰結－2023
- Author(s)
  福川裕徳
- Journal Title
  
  現代監査
  
  Volume: 33
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K02034
[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] ３つの視点で俯瞰する会計・監査規制の現状と課題2022
- Author(s)
  福川裕徳
- Journal Title
  
  企業会計
  
  Volume: 74 Pages: 16-21
- Data Source
  KAKENHI-PROJECT-20K02034
[Journal Article] 会計における不確実性と監査機能の変容2021
- Author(s)
  福川裕徳
- Journal Title
  
  會計
  
  Volume: 199-2 Pages: 40-52
- Data Source
  KAKENHI-PROJECT-17H02582
[Journal Article] 会計における不確実性と監査機能の変容2021
- Author(s)
  福川裕徳
- Journal Title
  
  會計
  
  Volume: 199 Pages: 40-52
- Data Source
  KAKENHI-PROJECT-20K02034
[Journal Article] Effects of audit partners on clients’ business risk disclosure2017
- Author(s)
  Hironori Fukukawa, Hyonok Kim
- Journal Title
  
  Accounting and Business Research
  
  Volume: 印刷中 Issue: 7 Pages: 780-809
- DOI
  10.1080/00014788.2017.1299619
- Peer Reviewed / Acknowledgement Compliant / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26380601, KAKENHI-PROJECT-17K04044, KAKENHI-PROJECT-17H02582, KAKENHI-PROJECT-26780255, KAKENHI-PROJECT-16H03677
[Journal Article] Effects of audit partners on clients’ business risk disclosure.2017
- Author(s)
  Fukukawa, H. and Kim, H.
- Journal Title
  
  Accounting and Business Research
  
  Volume: 47-7 Pages: 780-809
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243037
[Journal Article] 定性情報としてのゴーイング・コンサーン情報開示の実態2016
- Author(s)
  金鉉玉、福川裕徳
- Journal Title
  
  経済経営研究
  
  Volume: 36
- Data Source
  KAKENHI-PROJECT-26380601
[Journal Article] Auditors’ risk assessments: The effects of elicitation approach and assertion framing.2016
- Author(s)
  Mock, T. J. and Fukukawa H.
- Journal Title
  
  Behavioral Research in Accounting
  
  Volume: 28-8 Pages: 75-84
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243037
[Journal Article] リスク情報の統合開示－統合報告にみる新しい財務報告の視座－2016
- Author(s)
  小西範幸，町田祥弘，浅野敬志，金鉉玉，福川裕徳，音川和久，米山正樹
- Journal Title
  
  経済経営研究（日本政策投資銀行設備投資研究所）
  
  Volume: Vol. 36 No.7 Pages: 1-252
- NAID
  40020820770
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-25285139
[Journal Article] 監査人の保守性・知識と「事業等のリスク」の開示内容2016
- Author(s)
  金鉉玉、福川裕徳
- Journal Title
  
  経済経営研究
  
  Volume: 36
- Data Source
  KAKENHI-PROJECT-26380601
[Journal Article] Auditors’ risk assessments: The effects of elicitation approach and assertion framing2016
- Author(s)
  Theodore J. Mock, Hironori Fukukawa
- Journal Title
  
  Behavioral Research in Accounting
  
  Volume: 28 Issue: 2 Pages: 75-84
- DOI
  10.2308/bria-51326
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26380601
[Journal Article] 監査法人内の人的ネットワークと職業的懐疑心2015
- Author(s)
  福川裕徳
- Journal Title
  
  会計
  
  Volume: 187
- NAID
  40020333479
- Data Source
  KAKENHI-PROJECT-26380601
[Journal Article] 経営者による見積りに関する監査人の判断への影響要因：不正リスクおよび見積りの不確実性の影響についての実験研究2014
- Author(s)
  中村英敏、福川裕徳
- Journal Title
  
  財務報告における公正価値測定
  
  Volume: 21章
- Data Source
  KAKENHI-PROJECT-24243037
[Journal Article] Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan2014
- Author(s)
  Hironori Fukukawa, Theodore J. Mock, and Rajendra, P. Srivastava
- Journal Title
  
  The Japanese Accounting Review
  
  Volume: 4 Issue: 2014 Pages: 1-25
- DOI
  10.11640/tjar.4.2014.01
- NAID
  130004676255
- ISSN
  2185-4785, 2185-4793
- Language
  English
- Data Source
  KAKENHI-PROJECT-23530568, KAKENHI-PROJECT-24243037
[Journal Article] Integrating Personal Expertise : A History of Japanese Audit Firms, 1965-20102013
- Author(s)
  M. Karube & H. Fukukawa
- Journal Title
  
  一橋大学イノベーション研究センターワーキングペーパーシリーズ
  
  Volume: WP#13-08 Pages: 1-44
- Data Source
  KAKENHI-PROJECT-23330124
[Journal Article] Personal Knowledge of Audit Partners and Organizational Knowledge of Audit Firms and the Impact on Audit Fees2013
- Author(s)
  H. Fukukawa & M. Karube
- Journal Title
  
  一橋大学イノベーション研究センターワーキングペーパーシリーズ
  
  Volume: WP#13-07 Pages: 1-35
- Data Source
  KAKENHI-PROJECT-23330124
[Journal Article] Japan’s Big 3 firms’ response to clients’ business risk: Greater audit effort or higher audit fees?2013
- Author(s)
  Hyonok Kim and Hironori Fukukawa
- Journal Title
  
  International Journal of Auditing
  
  Volume: Vol.17 Issue: 2 Pages: 190-212
- DOI
  10.1111/j.1099-1123.2012.00464.x
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23530568
[Journal Article] Japan's Big 3 firms'response to clients'business risk : Greater audit effort or higher audit fees?2013
- Author(s)
  Hyonok Kim, Hironori Fukukawa
- Journal Title
  
  International Journal of Auditing
  
  Volume: Vol.17, No.2
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23530568
[Journal Article] 内部統制監査制度のパフォーマンスに関する実験研究に向けて：内部統制監査制度は監査リスクを低下させるか？2013
- Author(s)
  田口聡志・福川裕徳・上枝正幸
- Journal Title
  
  日本会計研究学会特別委員会編『監査論における現代的課題に関する多面的な研究方法についての検討（最終報告）』
  
  Volume: 最終報告号 Pages: 159-191
- Data Source
  KAKENHI-PROJECT-25380627
[Journal Article] Integrating Personal Expertise: A History of Japanese Audit Firms, 1965-20102013
- Author(s)
  Masaru Karube, Hironori Fukukawa
- Journal Title
  
  一橋大学イノベーション研究センターワーキングペーパーシリーズ
  
  Volume: WP#13-08 Pages: 1-44
- Data Source
  KAKENHI-PROJECT-23330124
[Journal Article] Audit Firm Switch and Engagement Partner Continuance2013
- Author(s)
  H. Fukukawa & M. Karube
- Journal Title
  
  一橋大学イノベーション研究センターワーキングペーパーシリーズ
  
  Volume: WP#13-06 Pages: 1-30
- Data Source
  KAKENHI-PROJECT-23330124
[Journal Article] Audit Risk Assessments Using Belief versus Probability2011
- Author(s)
  Hironori Fukukawa, Theodore J., Mock
- Journal Title
  
  Auditing : A Journal of Practice & Theory Vol.30, No.1
  
  Pages: 75-99
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20730294
[Journal Article] Auditors' Evidence Evaluation and Aggregation Using Beliefs and Probabilities2011
- Author(s)
  Hironori Fukukawa, Theodore J.Mock
- Journal Title
  
  International Journal of Approximate Reasoning
  
  Volume: (forthcoming 掲載決定)
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20730294
[Journal Article] Auditors' Evidence Evaluation and Aggregation Using Beliefs and Probabilities2011
- Author(s)
  Hironori Fukukawa, Theodore J., Mock
- Journal Title
  
  International Journal of Approximate Reasoning (forthcoming)
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20730294
[Journal Article] Audit Risk Assessments Using Belief versus Probability2011
- Author(s)
  Hironori Fukukawa, Theodore J.Mock
- Journal Title
  
  Auditing : A Journal of Practice & Theory
  
  Volume: Vol.30 No.1 Pages: 75-99
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20730294
[Journal Article] 監査人の外見的独立性2008
- Author(s)
  福川裕徳
- Journal Title
  
  會計 174巻1号
  
  Pages: 83-92
- Data Source
  KAKENHI-PROJECT-20730294
[Journal Article] 監査人の外見的独立性2008
- Author(s)
  福川裕徳
- Journal Title
  
  會計 174
  
  Pages: 83-92
- Data Source
  KAKENHI-PROJECT-20730294
[Journal Article] 監査実務におけるリスク・アプローチの展開 -従来型リスク・アプローチからビジネスリスク・アプローチへ-2006
- Author(s)
  福川裕徳
- Journal Title
  
  産業経理 66・1
  
  Pages: 83-92
- NAID
  40007301302
- Data Source
  KAKENHI-PROJECT-17730281
[Journal Article] Audit Program Plans and Audit Risk : A Study of Japanese Practice2006
- Author(s)
  Hironori Fukukawa, Theodore J. Mock, Arnold Wright
- Journal Title
  
  International Journal of Auditing 10・1
  
  Pages: 41-65
- Data Source
  KAKENHI-PROJECT-17730281
[Journal Article] 監査人による財務情報の目的適合性への関与の類型化2006
- Author(s)
  福川裕徳
- Journal Title
  
  経営と経済(長崎大学経済学会) 85・3,4
  
  Pages: 281-306
- NAID
  110004998199
- Data Source
  KAKENHI-PROJECT-17730281
[Presentation] プロフェッションの自主規制と公的機関による外部規制－プロフェッションの自律性と公益性－2022
- Author(s)
  福川裕徳
- Organizer
  日本監査研究学会第44回東日本部会
- Data Source
  KAKENHI-PROJECT-20K02034
[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] 会計における不確実性と監査機能の変容2021
- Author(s)
  福川裕徳
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-20K02034
[Presentation] 会計における不確実性と監査機能の変容2020
- Author(s)
  福川裕徳
- Organizer
  日本会計研究学会第79回大会　統一論題　オンライン開催
- Data Source
  KAKENHI-PROJECT-17H02582
[Presentation] Effects of Audit Partners on Clients’Business Risk Disclosure2014
- Author(s)
  福川裕徳・金鉉玉
- Organizer
  The 4th International Accounting Conference
- Place of Presentation
  University of Indonesia（Indonesia）
- Year and Date
  2014-11-24
- Data Source
  KAKENHI-PROJECT-25285139
[Presentation] Institutional Logics and Merger strategy : Historical Account of the Japanese Audit Industry.2014
- Author(s)
  M. Karube, Drori, I., & H. Fukukawa
- Organizer
  30th EGOS colloquium Rotterdam
- Place of Presentation
  Rotterdam Business School, Rotterdam, Netherlands
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Institutional Logics and Merger strategy : Historical Account of the Japanese Audit Industry.2014
- Author(s)
  M. Karube, Drori, I., & H. Fukukawa
- Organizer
  Third European Theory Development Workshop in OMT and Strategy
- Place of Presentation
  Amsterdam Vrije Universiteit Amsterdam, Amsterdam, Netherlands
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Audit Partner's Personal Knowledge and Audit Firm's Organizational Knowledge.2013
- Author(s)
  H. Fukukawa & M. Karube
- Organizer
  European Accounting Association Annual Congress 2013
- Place of Presentation
  Université Paris Dauphine, Paris, France
- Year and Date
  2013-05-07
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Personal knowledge of audit partners and organizational knowledge of audit firms and the impact on audit fees2013
- Author(s)
  Hironori Fukukawa
- Organizer
  2013 American Accounting Association Annual Meeting, Hilton Anaheim
- Place of Presentation
  Anaheim (USA)
- Year and Date
  2013-08-05
- Data Source
  KAKENHI-PROJECT-23530568
[Presentation] Integrating Personal Expertise : A History of Japanese Audit Firms, 1965-2010.2013
- Author(s)
  M. Karube & H. Fukukawa
- Organizer
  European Accounting Association Annual Congress 2013
- Place of Presentation
  Université Paris Dauphine, Paris, France
- Year and Date
  2013-05-08
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Personal knowledge of audit partners and organizational knowledge of audit firms and the impact on audit fees2013
- Author(s)
  Hironori Fukukawa, Masaru Karube
- Organizer
  2013 International Symposium on Audit Research
- Place of Presentation
  Novotel Sydney Brighton Beach, Sydney (Australia)
- Year and Date
  2013-06-27
- Data Source
  KAKENHI-PROJECT-23530568
[Presentation] Audit Firm Switch and Engagement Partner Continuance.2012
- Author(s)
  H. Fukukawa & M. Karube
- Organizer
  American Accounting Association Annual Meeting 2012
- Place of Presentation
  Gaylord National Hotel, Washington DC, USA
- Year and Date
  2012-08-08
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Audit Firm Switch and Engagement Partner Continuance.2012
- Author(s)
  H. Fukukawa & M. Karube
- Organizer
  International Symposium on Audit Research 2012
- Place of Presentation
  Waseda University, Tokyo, Japan
- Year and Date
  2012-06-16
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Audit firm switch and engagement partner continuance2012
- Author(s)
  Hironori Fukukawa
- Organizer
  2012 American Accounting Association Annual Meeting
- Place of Presentation
  Gaylord National Hotel and Convention Center, Washington, D.C. (USA)
- Year and Date
  2012-08-08
- Data Source
  KAKENHI-PROJECT-23530568
[Presentation] Integrating Personal Expertise : A History of Japanese Audit Firms, 1965-20102012
- Author(s)
  M. Karube & H. Fukukawa
- Organizer
  European Business History Conference 2012
- Place of Presentation
  EHESS, Paris, France.
- Year and Date
  2012-08-31
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Does Assertion Framing Affect Professional Skepticism?2011
- Author(s)
  H.Fukukawa, T.J.Mock
- Organizer
  International Symposium on Audit Research
- Place of Presentation
  Quebec [Canada]
- Year and Date
  2011-06-14
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Does Assertion Framing Affect Professional Skepticism?2011
- Author(s)
  H. Fukukawa & T. J. Mock
- Organizer
  International Symposium on Audit Research 2011
- Place of Presentation
  Hôtel Château-Laurier Québec, Quebec, Canada
- Year and Date
  2011-06-14
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Auditors'Judgment and Decision Making on Accounting Estimates : The Effects of Estimation Uncertainty, Fraud Risk, Experience, and Skepticism2011
- Author(s)
  福川裕徳・中村英敏
- Organizer
  Asian Academic Accounting Association
- Place of Presentation
  京都大学
- Year and Date
  2011-11-10
- Data Source
  KAKENHI-PROJECT-22243035
[Presentation] Auditors' Evidence Evaluation and Aggregation Using Beliefs and Probabilities2010
- Author(s)
  Hironori Fukukawa, Theodore J.Mock
- Organizer
  Workshop on the Theory of Belief Functions
- Place of Presentation
  ブレスト(フランス)
- Year and Date
  2010-04-02
- Data Source
  KAKENHI-PROJECT-20730294
[Presentation] Auditors' Evidence Evaluation and Aggregation Using Beliefs and Probabilities2010
- Author(s)
  Hironori Fukukawa, Theodore J.Mock
- Organizer
  Workshop on the Theory of Belief Functions
- Place of Presentation
  Brest(France)
- Year and Date
  2010-04-02
- Data Source
  KAKENHI-PROJECT-20730294
[Presentation] Audit Pricing and Cost Strategies of Japanese Big 3 Firms2009
- Author(s)
  Hironori Fukukawa
- Organizer
  2009 American Accounting Association Annual Meeting
- Place of Presentation
  New York(USA)
- Year and Date
  2009-08-05
- Data Source
  KAKENHI-PROJECT-20730294
[Presentation] Personal knowledge of audit partners and organizational knowledge of audit firms and the impact on audit fees
- Author(s)
  Hironori Fukukawa
- Organizer
  International Symposium on Audit Research
- Place of Presentation
  Sydney, Australia
- Data Source
  KAKENHI-PROJECT-23530568
[Presentation] Audit firm switch and engagement partner continuance
- Author(s)
  Hironori Fukukawa
- Organizer
  2012 American Accounting Association Annual Meeting
- Place of Presentation
  Washington, D.C. USA
- Data Source
  KAKENHI-PROJECT-23530568
[Presentation] Personal knowledge of audit partners and organizational knowledge of audit firms and the impact on audit fees
- Author(s)
  Hironori Fukukawa
- Organizer
  American Accounting Association
- Place of Presentation
  Anaheim, USA
- Data Source
  KAKENHI-PROJECT-23530568
[Presentation] 監査法人内の人的ネットワークと職業的懐疑心
- Author(s)
  福川裕徳
- Organizer
  日本会計研究学会第73回大会
- Place of Presentation
  横浜国立大学
- Year and Date
  2014-09-05 – 2014-09-06
- Data Source
  KAKENHI-PROJECT-26380601
[Presentation] リスク情報の開示と保証のあり方－統合報告書の公表に向けて－
- Author(s)
  小西範幸,浅野敬志, 梅原秀継,音川和久, 金鉉玉,福川裕徳, 町田祥弘,米山正樹
- Organizer
  日本会計研究学会第72回全国大会，スタディ・グループ最終報告
- Place of Presentation
  中部大学
- Invited
- Data Source
  KAKENHI-PROJECT-25285139
[Presentation] Audit Firm Switch and Engagement Partner Continuance
- Author(s)
  Hironori Fukukawa
- Organizer
  International Symposium on Audit Research 2012
- Place of Presentation
  Waseda University, Tokyo, Japan
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Audit Partner's Personal Knowledge and Audit Firm's Organizational Knowledge
- Author(s)
  Hironori Fukukawa
- Organizer
  European Accounting Association Annual Congress 2013
- Place of Presentation
  Paris-Dauphine University, Paris, France
- Data Source
  KAKENHI-PROJECT-23330124
[Presentation] Audit Firm Switch and Engagement Partner Continuance
- Author(s)
  Hironori Fukukawa
- Organizer
  American Accounting Association Annual Meeting 2012
- Place of Presentation
  Gaylord National Hotel and Conference Center, Washington DC, USA
- Data Source
  KAKENHI-PROJECT-23330124

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FUKUKAWA Hironori 福川 裕徳

福川 裕徳 フクカワ ヒロノリ

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生物多様性関連情報の開示と保証Principal Investigator

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Effects of stakeholders' involvement in audit-related international standard setting on those standards implementationPrincipal Investigator

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Management disclosure of going concern risk and auditor involvement in the discosurePrincipal Investigator

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The effects of knowledge sharing within an audit firm on audit qualityPrincipal Investigator

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Auditors' involvement with and evaluation of information relevancePrincipal Investigator

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FUKUKAWA Hironori 福川裕徳

福川裕徳フクカワヒロノリ

[Book] SEC会計監査執行通牒　1982年-1985年2018

[Book] SEC会計監査執行通牒　1982年-1985年2018