TOBA Yoshihide 鳥羽至英

… Alternative Names

鳥羽至英トバヨシヒデ

鳥羽良英トバヨシヒデ

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Researcher Number	90106089
Other IDs
External Links
Affiliation (Current)	2025: 早稲田大学, 総合研究機構, その他(招聘研究員)
Affiliation (based on the past Project Information) *help	2017 – 2023: 早稲田大学, 総合研究機構, その他(招聘研究員) 2018: 早稲田大学, 総合研究機構, 招聘研究員 2016: 早稲田大学, 総合研究機構, 研究員 2010 – 2016: 早稲田大学, 商学学術院, 教授 1998 – 1999: 専修大学, 商学部, 教授 1992: 専修大学, 商学部, 教授
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Management / Accounting
Keywords	Principal Investigator professional skepticism / アサーション / 委託受託関係 / audit quality / 日本公認会計士協会 / 財務諸表監査の質 / audit proposition / accounting assertion / audit cognition / 実証 … More / 反証 / 監査上の懐疑 / audit judgment / audit risk approach / 監査の失敗 / 監査の質 / 監査上の懐疑主義 / 反証主義 / 実証主義 / 職業的懐疑心 / 監査判断 / 財務諸表監査 / 信頼 / 安心 / 文化 / 監査 / 受託責任監査 / 人類社会学と監査 / 公認会計士監査 / 監査役監査 / 仲間内の監査 / 日本の監査風土 / 監査社会 / 監査の文化 / history / medieval audits / agency theory / audit of accounts / Credit (bank) audit / Railroad Company Audit / Colonial audit / Manor and guild Audit / Exchequer audit / Entrustment / Audit concept / Stewardship / 統治 / 支配 / 財産の保全管理責任 / 報告責任 / 受託責任 / 監査学 / 監査史 / manor and guild audits / discharging function / assurance / fiduciary stewardship / auditing / audit and assurance / governance / dominance / custodial responsibility / accountability / audit history / entrustment / stewardship / 監督官庁 / 会計プロフェツション / 自己規制 / 会計学 / 金融庁(公認会計士・監査審査会) / 大蔵省(証券局) / 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 regulation / 確証傾向 / 否定的立証命題 / 不正摘発型監査 / 立証 / 懐疑心 / 懐疑 / audit process / explicit reasoning / implicit reasining / action action / forensic auditing / falsification / substantiation / accounting assertions / action audit / forensic audit / statement audit / audit skepticism / JICPA / golden-parachuting from regulatory agencies / self-regulation of the accounting profession / MAS services / firmness of accounting standards / auditor / independence in appearance / auditor' independence / 会計プロフェッションへの天下り / 会計プロフェッションの自己規制 / マネジメント・サービス / 会計基準の精度 / 監査人 / 監査人の外見的独立性 / 監査人の独立性 / 監査の認識プロセス / inward skepticism / presumptive doubt / 懐疑の深度 / 懐疑の広さ / 不正探索型監査 / 監査認識 / 中立的懐疑 / 推定的懐疑 / 循環取引 / 監査人の認識 / 監査証拠 / 職業専門家としての正当な注意 / assertion / アサーション・フレーミング / presumptive doubt view / neutrality view / 懐疑主義 … More Except Principal Investigator 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 / 監査法人 / 組織的処遇 / 品質 / 国際化 / 合併 / 監査 / Emphasis Matters / Audit Rish Based Approach / International Standards on Auditing / Statements of Audit Standards / Financial Statements Audit / Reporting Standards of Auditing / Auditing Standards of Field Work / General Standards of Auditing / 適正性 / 十分な証拠 / 通常実施すべき監査手続 / 統制環境 / 経営者による確認書の入手 / 分析的手続 / 内部統制 / 監査リスク / 会社不祥事件 / 虚偽記載 / 監査基準・準則 / 特記事項 / リスク・アプローチ / 国際監査基準 / アメリカ監査基準書 / 財務諸表監査 / 監査報告準則 / 監査実施準則 / 監査基準 Less

Auditing and CulturePrincipal Investigator
- Principal Investigator
  
  鳥羽至英
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
Stewardship and a History of AuditingPrincipal Investigator
- Principal Investigator
  
  Toba Yoshihide
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
A Research on Regulating the Quality of a Financial Statement AuditPrincipal Investigator
- 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
Professional Skepticism and setting negative/implicit propositionsPrincipal Investigator
- Principal Investigator
  
  Toba Yoshihide
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Waseda University
An Inquiry into a conceptual framework of professional skepticism in a financial statement auditPrincipal Investigator
- Principal Investigator
  
  toba yoshihide
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Auditors' Judgment in a Financial Statement Audit and Professional Skepticism in AuditingPrincipal Investigator
- Principal Investigator
  
  TOBA Yoshihide
- Project Period (FY)
  2010 – 2012
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Independence in Appearance of the CPAs Expected in the Market-oriented EconomyPrincipal Investigator
- Principal Investigator
  
  TOBA Yoshihide
- Project Period (FY)
  1998 – 1999
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Senshu University
Problems of Auditing Standards and its Future Reform
- Principal Investigator
  
  TAKADA Masaatsu
- Project Period (FY)
  1992 – 1993
- Research Category
  
  Grant-in-Aid for Co-operative Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University

[Book] 世界の監査史━監査学を模索して2024
- Author(s)
  鳥羽至英
- Total Pages
  832
- Publisher
  国元書房
- ISBN
  9784765805773
- Data Source
  KAKENHI-PROJECT-20K02022
[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] 監査を今、再び、、考える。2018
- Author(s)
  鳥羽至英・秋月信二
- Total Pages
  230
- Publisher
  ㈱国元書房
- ISBN
  9784765805698
- Data Source
  KAKENHI-PROJECT-17H02582
[Book] 監査を今、再び考える──監査を考える原点は何か──2018
- Author(s)
  鳥羽至英・秋月信二
- Total Pages
  231
- Publisher
  国元書房
- ISBN
  9784765805698
- Data Source
  KAKENHI-PROJECT-16K13401
[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] ノート　財務諸表監査における懐疑2017
- Author(s)
  鳥羽　至英
- Total Pages
  103
- Publisher
  国元書房
- Data Source
  KAKENHI-PROJECT-16K13401
[Book] 会計監査と企業統治2011
- Author(s)
  千代田邦夫・鳥羽至英
- Total Pages
  423
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-22653053
[Book] 「監査判断の懐疑主義的基礎の探求」『会計監査と企業統治』(千代田邦夫・鳥羽至英責任編集)2011
- Author(s)
  鳥羽至英
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] 財務諸表監査には学術上、どのように接近したらよいのか2020
- Author(s)
  鳥羽至英
- Journal Title
  
  會計
  
  Volume: 197-4 Pages: 48-65
- Data Source
  KAKENHI-PROJECT-17H02582
[Journal Article] An Inquiry into the Concept of Professional Skepticism in a Financial Statement Audit2019
- Author(s)
  Yoshihide Toba
- Journal Title
  
  早稲田商学
  
  Volume: 454号 Pages: 67-129
- NAID
  120006866986
- Data Source
  KAKENHI-PROJECT-16K13401
[Journal Article] 財務諸表監査の質と監査上の懐疑に関する論点整理2016
- Author(s)
  鳥羽至英
- Journal Title
  
  早稲田商学
  
  Volume: 446
- NAID
  120005856454
- Data Source
  KAKENHI-PROJECT-25590106
[Journal Article] 「財務諸表監査上の懐疑─新しい研究機会を求めて」2015
- Author(s)
  鳥羽至英
- Journal Title
  
  会計
  
  Volume: 187 Pages: 56-70
- NAID
  40020333463
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-25590106
[Journal Article] 財務諸表監査上の懐疑─新しい研究機会を求めて2015
- Author(s)
  鳥羽至英
- Journal Title
  
  会計
  
  Volume: 187 Pages: 5670-5670
- NAID
  40020333463
- Data Source
  KAKENHI-PROJECT-25590106
[Journal Article] 監査人に求められる特性は何か：職業的懐疑心それとも誠実性?2014
- Author(s)
  鳥羽至英
- Journal Title
  
  会計情報
  
  Volume: 452 Pages: 2-8
- Data Source
  KAKENHI-PROJECT-25590106
[Journal Article] 監査人に求められる特性は何か：職業的懐疑心(professional skepticism)それとも誠実性(integrity)?2014
- Author(s)
  鳥羽至英
- Journal Title
  
  会計情報
  
  Volume: 452 Pages: 2-8
- Data Source
  KAKENHI-PROJECT-25590106
[Journal Article] 財務諸表監査における懐疑主義の適用─職業的懐疑心の初期設定とその後の改訂2013
- Author(s)
  鳥羽至英
- Journal Title
  
  早稲田商学
  
  Volume: 434 Pages: 195-229
- NAID
  120005290621
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] 財務諸表監査における懐疑主義の適用-職業的懐疑心の初期設定とその後の改訂2013
- Author(s)
  鳥羽至英
- Journal Title
  
  早稲田商学(早稲田商学同攻会)
  
  Volume: 第434号 Pages: 195-229
- NAID
  120005290621
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] 日興コーディアルグループ不正会計事件(下)2012
- Author(s)
  鳥羽至英
- Journal Title
  
  月刊監査役
  
  Volume: 594号 Pages: 4-18
- NAID
  40019147005
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] Toward a Conceptual Framework of Professional Skepticism in Auditing2012
- Author(s)
  Yoshihide Toba
- Journal Title
  
  Waseda Business & Economic Studies
  
  Volume: 47号 Pages: 83-116
- NAID
  120004442735
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] 循環取引による加ト吉粉飾決算事件(下)2011
- Author(s)
  鳥羽至英
- Journal Title
  
  月刊監査役
  
  Volume: 第581号 Pages: 22-29
- NAID
  40018714350
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] 循環取引による加ト吉粉飾決算事件(上)2011
- Author(s)
  鳥羽至英
- Journal Title
  
  月刊監査役
  
  Volume: 第580号 Pages: 28-46
- NAID
  40018700328
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] 日興コーディアルグループ不正会計事件(上)2011
- Author(s)
  鳥羽至英
- Journal Title
  
  月刊監査役
  
  Volume: 593号 Pages: 42-56
- NAID
  40019078455
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] Toward a Conceptual Framework of Professional Skepticism in Auditing.2011
- Author(s)
  Yoshihide Toba
- Journal Title
  
  The Waseda Business & Economics. The Graduate School of Commerce(Waseda University)
  
  Volume: 83 Pages: 116-116
- NAID
  120004442735
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] 監査の失敗と監査上の懐疑主義2010
- Author(s)
  鳥羽至英
- Journal Title
  
  商学研究科紀要
  
  Volume: 第71号 Pages: 1-19
- NAID
  120003727879
- Data Source
  KAKENHI-PROJECT-22653053
[Journal Article] 監査の失敗と監査上の懐疑主義2010
- Author(s)
  鳥羽至英
- Journal Title
  
  商学研究科紀要(早稲田大学大学院商学研究科)
  
  Volume: 71号 Pages: 1-19
- NAID
  120003727879
- Data Source
  KAKENHI-PROJECT-22653053
[Presentation] 監査学、監査史、そして受託責任2022
- Author(s)
  鳥羽至英
- Organizer
  日本会計史学会
- Invited
- Data Source
  KAKENHI-PROJECT-20K02022
[Presentation] 監査判断と職業的懐疑心2014
- Author(s)
  鳥羽至英
- Organizer
  日本会計研究学会
- Place of Presentation
  横浜国立大学
- Data Source
  KAKENHI-PROJECT-25590106
[Presentation] 監査判断と懐疑心―新しい研究機会を求めて―」
- Author(s)
  鳥羽至英
- Organizer
  日本会計研究学会
- Place of Presentation
  横浜国立大学
- Year and Date
  2014-09-03 – 2014-09-06
- Data Source
  KAKENHI-PROJECT-25590106
[Presentation] Constructing a Conceptual Framework of Professional Skepticism in Auditing
- Author(s)
  鳥羽至英
- Organizer
  International Symposium on Audit Research
- Place of Presentation
  早稲田大学・国際会議場
- Invited
- Data Source
  KAKENHI-PROJECT-22653053

1. AKIZUKI Shinzi (20134330)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
2. 福川裕徳 (80315217)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
3. TAKADA Masaatsu (60030706)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. MORITA Yoshihisa (20088727)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. ISHIDA Saburo (30098248)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. TOMOSUGI Yoshimasa (60085074)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. TSUDA Hideo (30155387)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. HIDA Nobuo (90083633)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. KAWAKITA Hiroshi (40268694)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. HATTA Shinji (60228484)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. TAKADA Toshifumi (40125787)

# of Collaborated Projects: 1 results

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12. OHNO Kouichi (30121049)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. Karube Masaru (90307372)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. 内藤文雄 (80188862)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. 森実 (70035913)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. 桜井久勝 (10127368)

# of Collaborated Projects: 1 results

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17. 古賀智敏 (70153509)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. 河合秀敏 (60113057)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. 内田大輔 (10754806)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. 小宮山賢 (00623117)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
21. 亀岡恵理子 (30806295)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
22. 永見尊 (60275774)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results

TOBA Yoshihide 鳥羽 至英

鳥羽 至英 トバ ヨシヒデ

鳥羽 良英 トバ ヨシヒデ

Research Projects

Research Products

Co-Researchers

Auditing and CulturePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Stewardship and a History of AuditingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A Research on Regulating the Quality of a Financial Statement AuditPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Organizing and Institutionalization process of cooperation and competence building: An empirical analysis of audit industry in Japan

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Professional Skepticism and setting negative/implicit propositionsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An Inquiry into a conceptual framework of professional skepticism in a financial statement auditPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Auditors' Judgment in a Financial Statement Audit and Professional Skepticism in AuditingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Independence in Appearance of the CPAs Expected in the Market-oriented EconomyPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Problems of Auditing Standards and its Future Reform

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 世界の監査史━監査学を模索して2024

Author(s)

Total Pages

Publisher

ISBN

Data Source

[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)

Total Pages

Publisher

ISBN

Data Source

[Book] 監査を今、再び、、考える。2018

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 監査を今、再び考える──監査を考える原点は何か──2018

Author(s)

TOBA Yoshihide 鳥羽至英

鳥羽至英トバヨシヒデ

鳥羽良英トバヨシヒデ

[Book] ノート　財務諸表監査における懐疑2017