TOBA Yoshihide 鳥羽至英

Researcher Number	90106089
Other IDs
External Links
Affiliation *help	2017 : 早稲田大学, 総合研究機構, その他(招聘研究員) 2017 : 早稲田大学, 総合研究機構, 招へい研究員 2010 – 2016 : Waseda University, 商学学術院, 教授 2016 : 早稲田大学, 総合研究機構, 研究員 2007 : 早稲田大学, 総合研究機構, その他（招聘研究員） … More
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator Management / Accounting
Keywords	Principal Investigator アサーション / audit risk approach / 監査上の懐疑 / 職業的懐疑心 / 反証 / 財務諸表監査の質 / audit judgment / 監査判断 / 実証 / 監査上の懐疑主義 … More Except Principal Investigator 品質管理 / 企業統治 / 専門職組織 / General Standards of Auditing / 制度化 / 統制環境 / 十分な証拠 / 監査報告準則 / Audit Rish Based Approach / Financial Statements Audit / 能力 / Emphasis Matters / 協働 / 分析的手続 / 通常実施すべき監査手続 / International Standards on Auditing / 監査実施準則 / 虚偽記載 / Reporting Standards of Auditing / サービス / 監査法人 / 組織化 / Auditing Standards of Field Work / 国際監査基準 / 会社不祥事件 / 経営者による確認書の入手 / 財務諸表監査 / 品質 / 適正性 / 監査リスク / アメリカ監査基準書 / 監査基準・準則 / 監査基準 / 特記事項 / リスク・アプローチ / Statements of Audit Standards / 内部統制 Less

A Research on Regulating the Quality of a Financial Statement AuditPrincipal InvestigatorOngoing
- 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 comepetence building: An empirical analysis of audit industry in JapanOngoing
- 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
職業的懐疑心と否定的・黙示的命題の設定Principal InvestigatorOngoing
- Principal Investigator
  
  鳥羽至英
- 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

All 2017 2016 2015 2014 2013 2012 2011 2010 Other

All Journal Article Presentation Book

[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
- 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
- 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
- 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] 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] 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- Data Source
  KAKENHI-PROJECT-22653053
[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] 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
[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

1. AKIZUKI Shinzi (20134330)

# of Collaborated Projects : 2results

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2. 福川裕徳 (80315217)

# of Collaborated Projects : 2results

# of Collaborated Products : 0results
3. TAKADA Masaatsu (60030706)

# of Collaborated Projects : 1results

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

# of Collaborated Projects : 1results

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5. ISHIDA Saburo (30098248)

# of Collaborated Projects : 1results

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6. TOMOSUGI Yoshimasa (60085074)

# of Collaborated Projects : 1results

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7. TSUDA Hideo (30155387)

# of Collaborated Projects : 1results

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8. HIDA Nobuo (90083633)

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9. 内藤文雄 (80188862)

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10. 森実 (70035913)

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11. 桜井久勝 (10127368)

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12. 古賀智敏 (70153509)

# of Collaborated Projects : 1results

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13. 河合秀敏 (60113057)

# of Collaborated Projects : 1results

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14. KAWAKITA Hiroshi (40268694)

# of Collaborated Projects : 1results

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15. HATTA Shinji (60228484)

# of Collaborated Projects : 1results

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16. TAKADA Toshifumi (40125787)

# of Collaborated Projects : 1results

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17. OHNO Kouichi (30121049)

# of Collaborated Projects : 1results

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18. 軽部大 (90307372)

# of Collaborated Projects : 1results

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19. 内田大輔 (10754806)

# of Collaborated Projects : 1results

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20. 小宮山賢 (00623117)

# of Collaborated Projects : 1results

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21. 永見尊 (60275774)

# of Collaborated Projects : 1results

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22. 亀岡恵理子 (30806295)

# of Collaborated Projects : 1results

# of Collaborated Products : 0results

TOBA Yoshihide 鳥羽 至英

Research Projects

Research Products

Co-Researchers

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

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Organizing and Institutionalization process of cooperation and comepetence building: An empirical analysis of audit industry in JapanOngoing

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

職業的懐疑心と否定的・黙示的命題の設定Principal InvestigatorOngoing

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] ノート 財務諸表監査における懐疑2017

Author(s)

Total Pages

Publisher

Data Source

[Book] 会計監査と企業統治2011

Author(s)

Total Pages

Publisher

Data Source

[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)

Publisher

Data Source

[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)

Journal Title

Data Source

[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)

Journal Title

Data Source

[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)

Journal Title

Data Source

[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)

Journal Title

Data Source

[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)

Journal Title

Data Source

TOBA Yoshihide 鳥羽至英

[Book] ノート　財務諸表監査における懐疑2017