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FUKUKAWA Hironori  福川 裕徳

ORCIDConnect your ORCID iD *help
… 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) 2020: 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 – 2020: 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 / Accounting / Basic Section 07100:Accounting-related
Except Principal Investigator
Accounting / Business administration / Applied economics / Management / Basic Section 07100:Accounting-related
Keywords
Principal Investigator
監査が保証する財務諸表の質 / 信念関数 / 目的適合性 / ゴーイング・コンサーン / コーポレート・ガバナンス / 職業専門家たる監査人 / 監査報告書 / 説明区分 / 警報発信 / 未確定事項 … More / コーポレートガバナンス / 財務諸表の信頼性 / ゴーイング・コンサーン問題 / 公認会計士監査 / 外見的独立性 / 独立性リスク / 監査報酬 / 実験研究 / 監査リスク / リスク評価 / フレーミング効果 / 確率 / 関連性 / 監査判断 / 証拠評価 / 証拠の統合 / 適正表示 / 会計基準準拠性 / 財務情報の関連性 / 監査人の関連性への関与 / 関連性理論 / 監査法人内の人的ネットワーク / 監査の質 / 職業的懐疑心 / 知識共有 / 監査パートナー / 監査法人 / パートナー / ネットワーク / ゴーイング・コンサーン情報 / ナラティブ・ディスクロージャー / 非監査情報への監査人の関与 / 経営者の自発的開示 / 監査人の関与 / 国際監査基準 / 国際会計士倫理基準 / 基準設定 … More
Except Principal Investigator
公正価値 / 監査法人 / 会計学 / 割引現在価値 / 企業会計制度 / 有用性 / 会計利益 / プロフェッショナル組織 / 合併 / 能力構築 / 制度ロジック / 組織能力 / マルチレベル / 能力移転 / 経済政策 / グローバル経済 / ビジネス慣行 / 会計制度 / 国際会計基準 / リスク情報 / 統合報告 / リスクマネジメント / 業績予測 / 財務報告の概念フレームワーク / 定性情報 / 保証 / ゴーイング・コンサーン / ディスクロージャー / 監査人の関与 / 監査リスク / ビジネスリスク / リスクと不確実性 / キャッシュフロー / 蓋然性と経済性 / 国際情報交換 / イギリス:アメリカ:ドイツ / 会計 / 監査 / 内部統制 / 方法論 / 監査論 / SOX法 / 組織化 / 制度化 / 国際化 / 品質 / 協働 / 能力 / 専門組織 / 専門職組織 / サービス / 品質管理 / 企業統治 / ASEAN諸国の会計・監査 / 会計基準のコンバージェンス / 監査基準のコンバージェンス / 会計・監査制度比較 / 会計・監査実態調査 / 会計・監査制度 / audit quality / audit regulation / audit profession / audit professionalism / regulatory agencies / governmental regulation / self-regulation / regulatory agency / 日本公認会計士協会 / 大蔵省(証券局) / 金融庁(公認会計士・監査審査会) / audit profession / self regulation / 財務諸表監査の質 / 自己規制 / 会計プロフェツション / 監督官庁 / 財務諸表監査 / 概念フレームワーク / 会計監査 Less
  • Research Projects

    (17 results)
  • Research Products

    (58 results)
  • Co-Researchers

    (69 People)
  •  A Study on the Conceptual Framework for Financial Statements AuditOngoing

    • Principal Investigator
      林 隆敏
    • 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
  •  Effects of stakeholders' involvement in audit-related international standard setting on those standards implementationPrincipal InvestigatorOngoing

    • Principal Investigator
      福川 裕徳
    • Project Period (FY)
      2020 – 2022
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Hitotsubashi University
  •  Management disclosure of going concern risk and auditor involvement in the discosurePrincipal Investigator

    • Principal Investigator
      福川 裕徳
    • 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 AuditOngoing

    • Principal Investigator
      鳥羽 至英
    • 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
      軽部 大
    • 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

All 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 Other

All Journal Article Presentation Book

  • [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、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・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] Hironori 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 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-16H03677, KAKENHI-PROJECT-17H02582, KAKENHI-PROJECT-26780255
  • [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

    • DOI

      10.2308/bria-51326

    • Peer Reviewed / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380601
  • [Journal Article] Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan2015

    • Author(s)
      Hironori Fukukawa, T. J. Mock, R. P. Srivastava
    • Journal Title

      The Japanese Accounting Review

      Volume: Vol.4 Issue: 2014 Pages: 1-25

    • DOI

      10.11640/tjar.4.2014.01

    • NAID

      130004676255

    • ISSN
      2185-4785, 2185-4793
    • Year and Date
      2015-01-24
    • Language
      English
    • Data Source
      KAKENHI-PROJECT-23530568, KAKENHI-PROJECT-24243037
  • [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] 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

    • 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] 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
  • 1.  UMEHARA Hidetsugu (40282420)
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