Ozeki Norimasa 尾関規正

Researcher Number	60846038
Other IDs	https://orcid.org/0000-0001-9678-3641
Affiliation (Current)	2025: 東北大学, 経済学研究科, 准教授
Affiliation (based on the past Project Information) *help	2021 – 2023: 東北大学, 経済学研究科, 准教授 2020 – 2021: 東北大学, 経済学研究科, 講師 2019: 大阪市立大学, 大学院経営学研究科, 特任講師
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / 0107:Economics, business administration, and related fields Except Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator 実証研究 / 不正会計 / 監査 / 財務会計 / 財務報告 / 不正リスク / 監査報酬 / 修正再表示 / 不正 / 虚偽表示 … More / 監査パートナー / 監査人の交代 / 業績 / 経済的帰結 / パートナー / 監査人 / 会計的裁量行動 / 第三者委員会 / 株価形成 … More Except Principal Investigator 監査事務所 / 財務諸表監査 / 監査の品質 / 監査パートナー / 品質管理 / 実証研究 / 監査 Less

Empirical analysis on the human resource management of audit partners and its consequences
- Principal Investigator
  
  高田知実
- Project Period (FY)
  2021 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
An empirical analysis of the effect of fraudulent accounting on auditor judgmentPrincipal Investigator
- Principal Investigator
  
  尾関規正
- Project Period (FY)
  2021 – 2024
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku University
Consequences of accounting misconduct disclosure for the firm's performance and the audit partnerPrincipal Investigator
- Principal Investigator
  
  Ozeki Norimasa
- Project Period (FY)
  2019 – 2021
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Review Section
  
  0107:Economics, business administration, and related fields
- Research Institution
  Tohoku University
  Osaka City University

All 2023 2022 2021 2020

All Journal Article Presentation

[Journal Article] 財務報告における虚偽表示の実態分析2022
- Author(s)
  尾関規正
- Journal Title
  
  産業經理
  
  Volume: 82 Pages: 92-110
- Data Source
  KAKENHI-PROJECT-21K13396
[Journal Article] Consequences of restatements caused by fraudulent accounting for accounting discretionary behavior2021
- Author(s)
  尾関規正
- Journal Title
  
  Accounting Progress
  
  Volume: 2021 Issue: 22 Pages: 67-85
- DOI
  10.34605/jaa.2021.22_67
- NAID
  130008083295
- ISSN
  2189-6321, 2435-9947
- Language
  Japanese
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K23196
[Journal Article] 不正会計開示後の企業対応と株価形成2020
- Author(s)
  尾関規正
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 58(10) Pages: 19-31
- Data Source
  KAKENHI-PROJECT-19K23196
[Presentation] Are Audit Partners Penalized? Empirical Evidence in the Case of a Client’s Misstatements2023
- Author(s)
  Norimasa Ozeki
- Organizer
  International Symposium on Audit Research
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01811
[Presentation] Are audit partners penalized? Empirical evidence in the case of a client’s misstatements2023
- Author(s)
  Norimasa Ozeki
- Organizer
  the 27th Annual International Symposium on Audit Research (ISAR 2023)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K13396
[Presentation] 財務報告における誤りの発覚による投資家の情報環境の変化2023
- Author(s)
  尾関規正・音川和久
- Organizer
  日本会計研究学会第70回関東部会・第72回関西部会・第101回東北部会合同部会（専修大学，オンライン開催）
- Data Source
  KAKENHI-PROJECT-21K13396
[Presentation] 虚偽表示の発覚により監査パートナーに生じる帰結の実証分析2021
- Author(s)
  尾関規正, 髙田知実
- Organizer
  日本経済会計学会第2回秋季大会ディスクロージャーカンファレンス
- Data Source
  KAKENHI-PROJECT-19K23196
[Presentation] 虚偽表示の発覚により監査パートナーに生じる帰結の実証分析2021
- Author(s)
  尾関規正
- Organizer
  日本経済会計学会
- Data Source
  KAKENHI-PROJECT-21K01811
[Presentation] 不正会計の開示による利益マネジメントの変化に関する実証分析2020
- Author(s)
  尾関規正
- Organizer
  日本会計研究学会第79回大会
- Data Source
  KAKENHI-PROJECT-19K23196

1. 高田知実 (00452483)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Ozeki Norimasa 尾関 規正

Research Projects

Research Products

Co-Researchers

Empirical analysis on the human resource management of audit partners and its consequences

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

An empirical analysis of the effect of fraudulent accounting on auditor judgmentPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Consequences of accounting misconduct disclosure for the firm's performance and the audit partnerPrincipal Investigator

Principal Investigator

Project Period (FY)

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Research Institution

[Journal Article] 財務報告における虚偽表示の実態分析2022

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[Journal Article] Consequences of restatements caused by fraudulent accounting for accounting discretionary behavior2021

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[Journal Article] 不正会計開示後の企業対応と株価形成2020

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[Presentation] Are Audit Partners Penalized? Empirical Evidence in the Case of a Client’s Misstatements2023

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[Presentation] Are audit partners penalized? Empirical evidence in the case of a client’s misstatements2023

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[Presentation] 財務報告における誤りの発覚による投資家の情報環境の変化2023

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[Presentation] 虚偽表示の発覚により監査パートナーに生じる帰結の実証分析2021

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[Presentation] 虚偽表示の発覚により監査パートナーに生じる帰結の実証分析2021

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[Presentation] 不正会計の開示による利益マネジメントの変化に関する実証分析2020

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Ozeki Norimasa 尾関規正