MIWA Kazunori 三輪一統

Researcher Number	00748296
Other IDs
Affiliation (Current)	2025: 大阪大学, 大学院経済学研究科, 准教授
Affiliation (based on the past Project Information) *help	2022 – 2023: 大阪大学, 大学院経済学研究科, 准教授 2021: 大阪大学, 経済学研究科, 准教授 2019 – 2021: 大阪大学, 経済学研究科, 講師 2015 – 2018: 神戸大学, 経済経営研究所, 講師
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Accounting / Medium-sized Section 7:Economics, business administration, and related fields
Keywords	Principal Investigator ディスクロージャー / 財務会計 / 会計学 / 製品市場競争 Except Principal Investigator 財務会計 / 経済実験 / 行動経済学 / 会計不正 / 会計学 / 保守主義 … More / 制度の失敗 / 会計制度の設計 / 会計制度 / 業績評価 / 予算参加 / 経営管理 / 実験社会科学 / 利益調整 / 会計実験 / 新規株式公開 / 利益操作 / 透明性 / 減損損失 / エンフォースメント / KAM / 減損 / モデル / 実験 / 契約理論 / ゲーム理論 / 契約支援機能 / 会計 Less

技術市場・製品市場競争下での知的財産投資と情報開示Principal Investigator
- Principal Investigator
  
  三輪一統
- Project Period (FY)
  2023 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Osaka University
Innovation of design for accounting regulation
- Principal Investigator
  
  Tatsushi Yamamoto
- Project Period (FY)
  2019 – 2021
- Research Category
  
  Grant-in-Aid for Challenging Research (Exploratory)
- Review Section
  
  Medium-sized Section 7:Economics, business administration, and related fields
- Research Institution
  Doshisha University
Innovation and information disclosure under imperfect competitionPrincipal Investigator
- Principal Investigator
  
  Miwa Kazunori
- Project Period (FY)
  2019 – 2023
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Osaka University
An experimental study of conservatism and enforcement in the process of preparation of financial accounting information
- Principal Investigator
  
  Taguchi satoshi
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
Analytical and Experimental Studies on the Interaction between Information Disclosure and Managerial Decision MakingPrincipal Investigator
- Principal Investigator
  
  Miwa Kazunori
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
An analytical and experimental research in an accounting quality
- Principal Investigator
  
  taguchi satoshi
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
Towards accounting regulations to eradicate fraudulent accounting
- Principal Investigator
  
  Yamamoto Tatsushi
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Osaka University

All 2023 2022 2021 2019 2018 2017 2016 2015

All Journal Article Presentation Book

[Book] 人事評価の会計学2021
- Author(s)
  太田康広，村上裕太郎，三輪一統，木村太一，西谷順平，廣瀬喜貴，松田康弘，若林利明，黄耀偉，濵村純平
- Total Pages
  288
- Publisher
  中央経済社
- ISBN
  9784502369711
- Data Source
  KAKENHI-PROJECT-19K13851
[Book] 人事評価の会計学―キャリア・コンサーンと相対的業績評価2021
- Author(s)
  太田康広・村上裕太郎・三輪一統・木村太一・西谷順平・廣瀬喜貴・松田康弘・若林利明・黄耀偉・濵村純平
- Total Pages
  20
- Publisher
  中央経済社
- ISBN
  9784502369711
- Data Source
  KAKENHI-PROJECT-19K21711
[Journal Article] Are IPOs "overpriced"? : strategic interactions between the entrepreneur and the underwriter2023
- Author(s)
  Tatsushi Yamamoto, Satoshi Taguchi, and Kazunori Miwa
- Journal Title
  
  同志社商学
  
  Volume: 75 Issue: 1 Pages: 27-55
- DOI
  10.14988/00029729
- ISSN
  03872858
- URL
  https://doshisha.repo.nii.ac.jp/records/29732
- Year and Date
  2023-06-30
- Language
  English
- Open Access
- Data Source
  KAKENHI-PROJECT-19K13851
[Journal Article] The Effect of Escalating Lies on Business Ethics: An Experimental Study of the Repeated Deception Game2022
- Author(s)
  Satoshi Taguchi, Kazunari Miwa, and Tatsushi Yamamoto
- Journal Title
  
  Doshisha University ITEC Working Paper series
  
  Volume: 22-02 Pages: 1-64
- Data Source
  KAKENHI-PROJECT-19K21711
[Journal Article] 粗雑なシグナルか，精緻なシグナルか？－逆淘汰防止のための経営管理ツールの構築に向けて－2021
- Author(s)
  山本達司・田口聡志・三輪一統
- Journal Title
  
  メルコ管理会計研究
  
  Volume: 12(2) Pages: 47-62
- NAID
  40022518841
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K21711
[Journal Article] 会計情報と報酬契約の関係を巡る理論と実験の乖離：説明の根拠を巡って2021
- Author(s)
  田口聡志・椎葉淳・三輪一統・村上裕太郎
- Journal Title
  
  同志社商学
  
  Volume: 73(1) Pages: 63-96
- NAID
  120007170291
- Open Access
- Data Source
  KAKENHI-PROJECT-19K21711
[Journal Article] (Salon de Critique) ライバルの存在は情報開示を変えるか2019
- Author(s)
  三輪一統
- Journal Title
  
  企業会計
  
  Volume: 71(11) Pages: 6-7
- Data Source
  KAKENHI-PROJECT-19K13851
[Journal Article] Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets2019
- Author(s)
  Kazunori Miwa
- Journal Title
  
  European Accounting Review
  
  Volume: 28(5) Issue: 5 Pages: 1011-1026
- DOI
  10.1080/09638180.2019.1615969
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K13851
[Journal Article] (Salon de Critique) 目は口ほどに物を言う―アイ・トラッキング研究2019
- Author(s)
  三輪一統
- Journal Title
  
  企業会計
  
  Volume: 71(12) Pages: 6-7
- Data Source
  KAKENHI-PROJECT-19K21711
[Journal Article] Contract Rigidity and Timeliness of Accounting Information.2018
- Author(s)
  K. MIWA, Y. MURAKAMI, A. SHIIBA and S. TAGUCHI.
- Journal Title
  
  RIEB (Research Institute for Economics & Business Administration) Kobe University Discussion Paper Series No. 2018-09, pp.1-30, 2018,
  
  Volume: 2018-9 Pages: 1-30
- Data Source
  KAKENHI-PROJECT-15H03403
[Journal Article] An experimental study of the effect of accounting transparency on impairment loss recognition2018
- Author(s)
  FUJIYAMA, MIWA, TAGUCHI
- Journal Title
  
  Proceedings of 13th IAAER(International Association for Accounting Educators and Researchers) World Congress of Accounting Educators and Researchers
  
  Volume: 13 Pages: 1-40
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K13403
[Journal Article] 製品市場における情報開示と保守主義2018
- Author(s)
  三輪一統
- Journal Title
  
  国民経済雑誌
  
  Volume: 第218巻第1号
- Data Source
  KAKENHI-PROJECT-16K17206
[Journal Article] 新規参入企業に対するプレアナウンスメントの戦略的効果2017
- Author(s)
  三輪一統・椎葉淳
- Journal Title
  
  現代ディスクロージャー研究
  
  Volume: 16 Pages: 1-23
- NAID
  40021170646
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15H03403
[Journal Article] 新規参入企業に対するプレアナウンスメントの戦略的効果2017
- Author(s)
  三輪一統・椎葉淳
- Journal Title
  
  現代ディスクロージャー研究
  
  Volume: 16 Pages: 1-23
- NAID
  40021170646
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-16K17206
[Journal Article] 契約支援機能における会計の質に関する理論と実験の融合に向けて2016
- Author(s)
  田口聡志・上枝正幸・三輪一統
- Journal Title
  
  同志社商学
  
  Volume: ６７－４ Pages: 253-279
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15H03403
[Journal Article] 契約支援機能における会計の質に関する理論と実験の融合に向けて2016
- Author(s)
  田口聡志、上枝正幸、三輪一統
- Journal Title
  
  同志社商学
  
  Volume: 67(4) Pages: 253-279
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-26590080
[Presentation] 寡占市場におけるイノベーションの裁量的開示2023
- Author(s)
  三輪一統
- Organizer
  日本経済会計学会第4回秋季大会
- Data Source
  KAKENHI-PROJECT-23K01669
[Presentation] The Escalation of Lies: An Experimental Study of the Repeated Deception Game2018
- Author(s)
  Kazunori, Miwa, Satoshi Taguchi, Tatsushi Yamamoto
- Organizer
  American Accounting Association (AAA) Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K17206
[Presentation] An experimental study of the effect of accounting transparency on impairment loss recognition.2018
- Author(s)
  FUJIYAMA, MIWA, TAGUCHI
- Organizer
  13th IAAER(International Association for Accounting Educators and Researchers) World Congress of Accounting Educators and Researchers
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K13403
[Presentation] Contract Rigidity and Timeliness of Accounting Information.2018
- Author(s)
  K. MIWA., Y. MURAKAMI., A. SHIIBA., and S. TAGUCHI.
- Organizer
  日本ディスクロージャー研究学会第3回JARDISワークショップ
- Data Source
  KAKENHI-PROJECT-15H03403
[Presentation] The escalation of lies:An experimental study of the repeated deception game.2017
- Author(s)
  三輪一統・田口聡志・山本達司
- Organizer
  第21回実験社会科学カンファレンス
- Data Source
  KAKENHI-PROJECT-15H03403
[Presentation] 強制的な情報開示と情報獲得行動: 複占市場実験による検証2017
- Author(s)
  三輪一統
- Organizer
  第21回実験社会科学カンファレンス
- Data Source
  KAKENHI-PROJECT-16K17206
[Presentation] An experimental study of the effect of accounting transparency on impairment loss recognition.2017
- Author(s)
  K. FUJIYAMA., K. MIWA., and S. TAGUCHI
- Organizer
  The 18th Annual Conference of the Asian Academic Accounting Association, Bali, Indonesia.
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K13403
[Presentation] 強制的な情報開示と情報獲得行動: 複占市場実験による検証2017
- Author(s)
  三輪一統
- Organizer
  日本ディスクロージャー研究学会第2回JARDIS Workshop
- Place of Presentation
  北九州市立大学（福岡県北九州市）
- Data Source
  KAKENHI-PROJECT-16K17206
[Presentation] Are IPOs‘Overpriced’? Strategic Interactions between the Entrepreneur and the Underwriter by Lying2016
- Author(s)
  三輪一統、田口聡志、山本達司
- Organizer
  Tokyo Accounting Workshop
- Place of Presentation
  東京大学
- Year and Date
  2016-03-11
- Invited
- Data Source
  KAKENHI-PROJECT-15H03403
[Presentation] 減損会計と透明性: 経営者と監査人における意見対立の開示効果の実験研究2016
- Author(s)
  三輪一統・田口聡志・藤山敬史
- Organizer
  日本会計研究学会第75回全国大会
- Place of Presentation
  静岡コンベンションアーツセンター（グランシップ）、静岡県
- Year and Date
  2016-09-12
- Data Source
  KAKENHI-PROJECT-15H03403
[Presentation] Are IPOｓ 'Overpriced'? Strategic Interactions between the Entrepreneur and the Underwriter by Lying2016
- Author(s)
  Kazunori Miwa, Satoshi Taguchi, Tatsushi Yamamoto
- Organizer
  6th International Conference on Business and Economics Research
- Place of Presentation
  Vancouver (Canada)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K17206
[Presentation] Are IPOs ‘Overpriced’ ? - Strategic Interactions between the Entrepreneur and the Underwriter by Lying -2016
- Author(s)
  Tatsushi YAMAMOTO, Satoshi TAGUCHI, Kazunori MIWA
- Organizer
  6th International Conference on Business and Economics Research
- Place of Presentation
  Holiday Inn Vancouver-Centre, Canada
- Year and Date
  2016-09-21
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H03403
[Presentation] 減損会計と透明性: 経営者と監査人における意見対立の開示効果の実験研究2016
- Author(s)
  三輪一統・田口聡志・藤山敬史
- Organizer
  日本会計研究学会第75回全国大会
- Place of Presentation
  静岡コンベンションアーツセンター（グランシップ）、静岡県
- Year and Date
  2016-09-12
- Data Source
  KAKENHI-PROJECT-16K13403
[Presentation] Are IPOｓ 'Overpriced'? Strategic Interactions between the Entrepreneur and the Underwriter by Lying2016
- Author(s)
  kazunori Miwa, Satoshi Taguchi, Tatsushi Yamamoto
- Organizer
  28th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Maui (USA)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K17206
[Presentation] Are IPOs ‘Overpriced’? : Strategic Interactions between the Entrepreneur and the Underwriter by Lying2016
- Author(s)
  Tatsushi YAMAMOTO, Satoshi TAGUCHI, Kazunori, MIWA
- Organizer
  2016 6th International Conference on Business and Economics Research
- Place of Presentation
  Holiday Inn Vancouver-Centre(Vancouver,BC, Canada)
- Year and Date
  2016-09-21
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26590080
[Presentation] Are IPOs‘Overpriced’? Strategic Interactions between the Entrepreneur and the Underwriter by Lying2016
- Author(s)
  三輪一統、田口聡志、山本達司
- Organizer
  Tokyo Accounting Workshop
- Place of Presentation
  東京大学（東京都）
- Year and Date
  2016-03-11
- Invited
- Data Source
  KAKENHI-PROJECT-26590080
[Presentation] Are IPOs ‘Overpriced’ ? - Strategic Interactions between the Entrepreneur and the Underwriter by Lying -2016
- Author(s)
  Tatsushi YAMAMOTO, Satoshi TAGUCHI, Kazunori MIWA
- Organizer
  28th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  The Ritz-Carlton, Kapalua in Maui, Hawaii,USA
- Year and Date
  2016-11-06
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H03403
[Presentation] Are IPOs ‘Overpriced’? : Strategic Interactions between the Entrepreneur and the Underwriter2016
- Author(s)
  Tatsushi YAMAMOTO, Satoshi TAGUCHI, Kazunori, MIWA
- Organizer
  2016 Vietnam Symposium in Banking and Finance
- Place of Presentation
  Vietnam National University,(Hanoi Vietnam)
- Year and Date
  2016-11-17
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26590080
[Presentation] Are IPOｓ Overpriced'? Strategic Interactions between the Entrepreneur and the Underwriter2016
- Author(s)
  Kazunori Miwa, Satoshi Taguchi, Tatsushi Yamamoto
- Organizer
  2016 Vietnam Symposium in Banking and Finance
- Place of Presentation
  Hanoi (Vietnam)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K17206
[Presentation] Are IPOs ‘Overpriced’? : Strategic Interactions between the Entrepreneur and the Underwriter by Lying2016
- Author(s)
  Tatsushi YAMAMOTO, Satoshi TAGUCHI, Kazunori, MIWA
- Organizer
  28th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  The Ritz-Carlton Kapalua (Maui, Hawaii, USA)
- Year and Date
  2016-11-06
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26590080
[Presentation] Strategic Commitment and Lying: An Experimental Study on the Interaction between Entrepreneur and Underwriter2015
- Author(s)
  Kazunori MIWA, Satoshi TAGUCHI, Tatsushi YAMAMOTO
- Organizer
  The 6th International Conference of The Japanese Accounting Review
- Place of Presentation
  Kobe University
- Year and Date
  2015-12-09
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H03403
[Presentation] Why do people tell lies?2015
- Author(s)
  三輪一統
- Organizer
  行動経済学会第9回大会
- Place of Presentation
  近畿大学
- Year and Date
  2015-11-28
- Invited
- Data Source
  KAKENHI-PROJECT-15H03403
[Presentation] Strategic Commitment and Lying: An Experimental Study on the Interaction between Entrepreneur and Underwriter2015
- Author(s)
  Kazunori MIWA, Satoshi TAGUCHI, Tatsushi YAMAMOTO
- Organizer
  The 6th International Conference of The Japanese Accounting Review
- Place of Presentation
  Kobe University, JAPAN (Kobe, Japan)
- Year and Date
  2015-12-09
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26590080
[Presentation] Experiments on Strategic Interactions between entrepreneur and Underwrite2015
- Author(s)
  Kazunori MIWA, Satoshi TAGUCHI, Tatsushi YAMAMOTO
- Organizer
  行動経済学会第9回大会
- Place of Presentation
  近畿大学（大阪府、東大阪市）
- Year and Date
  2015-11-28
- Invited
- Data Source
  KAKENHI-PROJECT-26590080

1. taguchi satoshi (70338234)

# of Collaborated Projects: 4 results

# of Collaborated Products: 23 results
2. Yamamoto Tatsushi (80191419)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. 上枝正幸 (20367684)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
4. 村上裕太郎 (30434591)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
5. 椎葉淳 (60330164)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
6. 太田康広 (70420825)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. 藤山敬史 (00756463)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
8. 山本逹司

# of Collaborated Projects: 0 results

# of Collaborated Products: 8 results

MIWA Kazunori 三輪 一統

Research Projects

Research Products

Co-Researchers

技術市場・製品市場競争下での知的財産投資と情報開示Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Innovation of design for accounting regulation

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Innovation and information disclosure under imperfect competitionPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

An experimental study of conservatism and enforcement in the process of preparation of financial accounting information

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Analytical and Experimental Studies on the Interaction between Information Disclosure and Managerial Decision MakingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An analytical and experimental research in an accounting quality

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Towards accounting regulations to eradicate fraudulent accounting

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 人事評価の会計学2021

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 人事評価の会計学―キャリア・コンサーンと相対的業績評価2021

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Journal Article] Are IPOs "overpriced"? : strategic interactions between the entrepreneur and the underwriter2023

Author(s)

Journal Title

DOI

ISSN

URL

Year and Date

Language

Data Source

[Journal Article] The Effect of Escalating Lies on Business Ethics: An Experimental Study of the Repeated Deception Game2022

Author(s)

Journal Title

Data Source

[Journal Article] 粗雑なシグナルか，精緻なシグナルか？ －逆淘汰防止のための経営管理ツールの構築に向けて－2021

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 会計情報と報酬契約の関係を巡る理論と実験の乖離：説明の根拠を巡って2021

Author(s)

Journal Title

NAID

MIWA Kazunori 三輪一統

[Journal Article] 粗雑なシグナルか，精緻なシグナルか？－逆淘汰防止のための経営管理ツールの構築に向けて－2021