TOBA Yoshihide 鳥羽至英

… Alternative Names

鳥羽良英トバヨシヒデ

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Researcher Number	90106089
Other IDs
External Links
Affiliation (Current)	2022: 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 – 2020: 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 / Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting / Management
Keywords	Principal Investigator アサーション / professional skepticism / 財務諸表監査 / 監査判断 / 職業的懐疑心 / 実証主義 / 反証主義 / 監査上の懐疑主義 / 監査の質 / 監査の失敗 … More / audit risk approach / audit judgment / 監査上の懐疑 / 反証 / 実証 / audit cognition / accounting assertion / audit proposition / 財務諸表監査の質 / 日本公認会計士協会 / audit quality / 懐疑主義 / neutrality view / presumptive doubt view / アサーション・フレーミング / assertion / 職業専門家としての正当な注意 / 監査証拠 / 監査人の認識 / 循環取引 / 推定的懐疑 / 中立的懐疑 / 監査認識 / 不正探索型監査 / 懐疑の広さ / 懐疑の深度 / presumptive doubt / inward skepticism / 監査の認識プロセス / 監査人の独立性 / 監査人の外見的独立性 / 監査人 / 会計基準の精度 / マネジメント・サービス / 会計プロフェッションの自己規制 / 会計プロフェッションへの天下り / auditor' independence / independence in appearance / auditor / firmness of accounting standards / MAS services / self-regulation of the accounting profession / golden-parachuting from regulatory agencies / JICPA / audit skepticism / statement audit / forensic audit / action audit / accounting assertions / substantiation / falsification / forensic auditing / action action / implicit reasining / explicit reasoning / audit process / 懐疑 / 懐疑心 / 立証 / 不正摘発型監査 / 否定的立証命題 / 確証傾向 / audit regulation / audit profession / auditing standards / professional ethics / self regulation / definition of auditing / governmental regulation / Audit Quality / Audit Regulation / Profession Process / Audit Profession / Audit Professionalism / Auditing Standards / Audit Research Subjects / CPA Examinations / audit profession / audit professionalism / regulatory agencies / self-regulation / regulatory agency / 大蔵省(証券局) / 金融庁(公認会計士・監査審査会) / 会計学 / 自己規制 / 会計プロフェツション / 監督官庁 / audit history / stewardship / accountability / custodial responsibility / audit of accounts / agency theory / medieval audits / entrustment / history / auditing … More Except Principal Investigator 監査基準 / 監査実施準則 / 監査報告準則 / 財務諸表監査 / アメリカ監査基準書 / 国際監査基準 / リスク・アプローチ / 特記事項 / 監査基準・準則 / 虚偽記載 / 会社不祥事件 / 監査リスク / 内部統制 / 分析的手続 / 経営者による確認書の入手 / 統制環境 / 通常実施すべき監査手続 / 十分な証拠 / 適正性 / General Standards of Auditing / Auditing Standards of Field Work / Reporting Standards of Auditing / Financial Statements Audit / Statements of Audit Standards / International Standards on Auditing / Audit Rish Based Approach / Emphasis Matters / 監査 / 合併 / 国際化 / 品質 / 組織的処遇 / 監査法人 / 組織化 / 制度化 / 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 Less

Stewardship and a History of AuditingPrincipal Investigator
- Principal Investigator
  
  鳥羽至英
- Project Period (FY)
  2020 – 2022
- 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

All 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 Other

All Journal Article Presentation Book

[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

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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

# of Collaborated Products: 0 results
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

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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

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18. 河合秀敏 (60113057)

# of Collaborated Projects: 1 results

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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 良英 トバ ヨシヒデ

Research Projects

Research Products

Co-Researchers

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] 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)

Total Pages

Publisher

ISBN

Data Source

[Book] SEC会計監査執行通牒1982年-1985年2018

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] ノート 財務諸表監査における懐疑2017

Author(s)

Total Pages

TOBA Yoshihide 鳥羽至英

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