Nakashima Masumi 中島真澄

… Alternative Names

NAKASHIMA Masumi 中島真澄

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Researcher Number	90249219
Other IDs	https://orcid.org/0000-0003-0781-3007
External Links
Affiliation (Current)	2024: 学校法人文京学院文京学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2024: 学校法人文京学院文京学院大学, 経営学部, 教授 2022: 学校法人文京学院文京学院大学, 経営学部, 教授 2019 – 2021: 文京学院大学, 経営学部, 教授 2018: 金沢学院大学, 経営情報学部, 教授 2016 – 2017: 千葉商科大学, 会計ファイナンス研究科, 教授 … More 2014: 千葉商科大学, 会計ファイナンス研究科, 教授 2011 – 2013: 福島学院大学短期大学部, 情報ビジネス科, 教授 2009 – 2010: Fukushima College, 客員准教授 Less
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator 利益の質 / 経営者の裁量行動 / 会計不正 / ガバナンス / 会計的裁量行動 / 内部統制 / 実証分析 / 印象管理 / CEOレター / 難解化仮説 … More / テキスト分析 / サーベイ調査 / MD&A情報 / 不正のトライアングル / 裁量行動 / 裁量的発生高 / 実体的裁量行動 / 会計発生高の質 / コーポレート・ガバナンス / 不正表示 / MD&A開示 / トーン・マネジメント / アーニングス・マネジメント / 経営者倫理 / アーカイバル分析 / テキスト・マイニング分析 / 財務ファンダメンタルズ / 誠実性の原則 / トーン / 経営者意識 / 不正のトライアングル理論 / ナラティブ情報 / 不正検出 / 印象管理理論 / 経営者倫理観 / 監査委員会 / 独立取締役 / 財務報告の質 / コーポレート･ガバナンス / 独立性 / 社外取締役 / 不正トライアングル / 読解性 / 経営者 / material weaknesses / Empirical study / Internal controls / Real management / Accruals management / Corporate governance / Earnings quality / Earnings management / 監査の質 / Tone at the Top / 経営者の裁量的行動 / 内部統制(Internal Controls) / 会計発生高の質(Accruals Quality) … More Except Principal Investigator HAN / テキストマイニング / MD&A / 深層学習 / 財務諸表不正 Less

財務諸表不正を検出する深層学習モデルの研究
- Principal Investigator
  
  吉田啓佑
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Bunkyo Gakuin University
Earnings Management for Misrepresentation and Tone Management: Theory and Empirical ResearchPrincipal Investigator
- Principal Investigator
  
  中島真澄
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Bunkyo Gakuin University
Integrated Research on Theory and Archival Study for Earnings Management and Accounting FraudPrincipal Investigator
- Principal Investigator
  
  Nakashima Masumi
- Project Period (FY)
  2019 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Bunkyo Gakuin University
The Impact of Governance Reform on Financial Reporting QualityPrincipal Investigator
- Principal Investigator
  
  Nakashima Masumi
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kanazawa Gakuin University
  Chiba University of Commerce
Internal Controls and Financial Reporting QualityPrincipal Investigator
- Principal Investigator
  
  NAKASHIMA Masumi
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Chiba University of Commerce
  福島学院大学短期大学部
Empirical research regarding accruals qualityPrincipal Investigator
- Principal Investigator
  
  NAKASHIMA Masumi
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  福島学院大学短期大学部
   Fukushima College

All 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009

All Journal Article Presentation Book

[Book] Global, Innovative and Environmental Management2017
- Author(s)
  Masumi Nakashima, David A. Ziebart
- Publisher
  ＭａｒｕｚｅｎＰｌａｎｅｔ
- Data Source
  KAKENHI-PROJECT-16K03997
[Book] Earnings Management and Earnings Quality: Evidence from Japan2015
- Author(s)
  Masumi Nakashima
- Total Pages
  186
- Publisher
  白桃書房
- Data Source
  KAKENHI-PROJECT-24530593
[Book] 「新版経営分析事典」第3章第Ⅲ節2015
- Author(s)
  日本経営分析学会編、中島真澄、黒川行治、森　久、井上達男、薄井彰、高橋正子、青淵正幸、浅野敬志
- Total Pages
  444
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-24530593
[Book] 利益の質とコーポレート・ガバナンス-理論と実証-2011
- Author(s)
  中島真澄
- Total Pages
  287
- Publisher
  白桃書房
- Data Source
  KAKENHI-PROJECT-21530472
[Journal Article] Fraud Detection Method by Textual Analysis of CEO Letters in the Perspective of Obfuscation Hypothesis： Evidence from Japanese Firms Listed on the U.S. Stock Exchange2022
- Author(s)
  Masumi Nakashima
- Journal Title
  
  『経営論集』
  
  Volume: 第32巻第 1 号 Pages: 83-99
- Data Source
  KAKENHI-PROJECT-22K01813
[Journal Article] Accounting Fraud Detection through a Text-Mining Analysis Evidence from Construction and Retail in Japan2022
- Author(s)
  Masumi Nakashima, Yuka Nose, Hiromi Ujiie, and Shota Yoshida
- Journal Title
  
  経営論集
  
  Volume: 31 (1) Pages: 117-136
- Data Source
  KAKENHI-PROJECT-19K02000
[Journal Article] Fraud Detection by Focusing on Readability Evidence from Japan2022
- Author(s)
  Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
- Journal Title
  
  Journal of Forensic and Investigative Accounting
  
  Volume: July-December
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K02000
[Journal Article] CEOレターのトーンと財務ファンダメンタルズからの不正検出－米国上場日本企業における実証2022
- Author(s)
  中島真澄
- Journal Title
  
  会計監査ジャーナル
  
  Volume: 808巻（11月号） Pages: 104-114
- Data Source
  KAKENHI-PROJECT-22K01813
[Journal Article] Fraud detection by focusing on readability Evidence from Japan2022
- Author(s)
  Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
- Journal Title
  
  Journal of Forensic and Investigative Accounting
  
  Volume: 14(2) Pages: 198-232
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01813
[Journal Article] Can the Fraud Triangle Explain Fraudulent Financial Statements? Evidence from Japan2021
- Author(s)
  Masumi Nakashima
- Journal Title
  
  Journal of Forensic and Investigative Accounting
  
  Volume: 13（1） Pages: 1-35
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K02000
[Journal Article] Can the Fraud Triangle Explain Fraudulent Financial Statements? Evidence from Japan2021
- Author(s)
  Masumi Nakashima
- Journal Title
  
  Jounal of Forensic and Investigative Accounting
  
  Volume: 13：１ Pages: 198-232
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Journal Article] Are There Common Innate Characteristics in Fraud Firms? Evidence from Japan2020
- Author(s)
  Masumi Nakashima and David A. Ziebart
- Journal Title
  
  Bunkyo Managment Journal
  
  Volume: 29 Pages: 103-119
- NAID
  40022263450
- Data Source
  KAKENHI-PROJECT-19K02000
[Journal Article] Survey Research on Earnings Quality: evidence from Japan2019
- Author(s)
  Masumi Nakashima
- Journal Title
  
  Research on Professional Responsibility and Ethics in Accounting
  
  Volume: 22 Pages: 99-131
- DOI
  10.1108/s1574-076520190000022007
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Journal Article] Why Should the Forensic Accounting Be Needed in Japan?: Toward ad No Accounting Fraud Community2018
- Author(s)
  Masumi Nakashima
- Journal Title
  
  Meiji Business Review
  
  Volume: 65 Pages: 129-146
- Open Access
- Data Source
  KAKENHI-PROJECT-16K03997
[Journal Article] 不正のない社会へ2018
- Author(s)
  中島真澄
- Journal Title
  
  北國Today
  
  Volume: 93 Pages: 38-39
- Data Source
  KAKENHI-PROJECT-16K03997
[Journal Article] ToshibaCorporation;How Could So Much Be Wrong?2018
- Author(s)
  Susan Hass, Priscilla Burnaby, and Masumi Nakashima
- Journal Title
  
  Journal of Investigative and Forensic Accounting
  
  Volume: 10-2 Pages: 267-273
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Journal Article] Tone at the Top and Shifts in Earnings Management: Evidence from Japan2016
- Author(s)
  Masumi Nakashima and David A.Ziebarｔ
- Journal Title
  
  the International Journal of Forensic and Investigative Accounting
  
  Volume: 8(2), Special Issue Pages: 288-324
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Journal Article] Did J-SOX Have an Impact on Earnings Management and Earnings Quality -Evidence from Japan-2015
- Author(s)
  Masumi Nakashima and David A. Ziebart
- Journal Title
  
  Managerial Auditing Journal
  
  Volume: 30(4/5) Issue: 4/5 Pages: 482-510
- DOI
  10.1108/maj-06-2013-0890
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-24530593
[Journal Article] Earnings Quality and Internal Controls: Evidence from Japan2014
- Author(s)
  Masumi Nakashima
- Journal Title
  
  An Analysis of Japanese Management Styles, Business and Accounting for Business Researchers, Maruzen
  
  Volume: - Pages: 183-212
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24530593
[Journal Article] Improving Cross-country Research and Scholarship in Accountancy-Focusing on Japan-2014
- Author(s)
  David Ziebart, Masumi Nakashima, Sid Bundy, and Matt Sooy
- Journal Title
  
  An Analysis of Japanese Management Styles, Business and Accounting for Business Researchers, Maruzen
  
  Volume: - Pages: 22-33
- Data Source
  KAKENHI-PROJECT-24530593
[Journal Article] 内部統制報告規制が利益の質と裁量行動に与えた影響2013
- Author(s)
  中島真澄
- Journal Title
  
  年報経営分析研究
  
  Volume: 第29号 Pages: 37-46
- NAID
  110009597597
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24530593
[Journal Article] 内部統制システムと監査の質の決定要因2013
- Author(s)
  奥田真也，佐々木隆志，中島真澄，中村亮介
- Journal Title
  
  企業会計
  
  Volume: 第.64巻第10号 Pages: 102-108
- NAID
  40019395374
- Data Source
  KAKENHI-PROJECT-24530593
[Journal Article] 重要な欠陥開示企業の裁量行2010 Southeast Region American動分析2012
- Author(s)
  中島真澄
- Journal Title
  
  年報経営分析研究
  
  Volume: 第28号 Pages: 21-36
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21530472
[Journal Article] 内部統制とガバナンスに関する日米比較(二)2011
- Author(s)
  須田一幸・佐々木隆志・中島真澄・奥田真也
- Journal Title
  
  會計(森山書店)
  
  Volume: 180巻1号 Pages: 115-129
- Data Source
  KAKENHI-PROJECT-21530472
[Journal Article] 内部統制とガバナンスに関する日米比較2011
- Author(s)
  須田一幸、佐々木隆志、中島真澄、奥田真也
- Journal Title
  
  會計
  
  Volume: 第180巻第1号 Pages: 906922-906922
- Data Source
  KAKENHI-PROJECT-21530472
[Journal Article] 内部統制とガバナンスに関する日米比較(一)2011
- Author(s)
  須田一幸・佐々木隆志・中島真澄・奥田真也
- Journal Title
  
  會計(森山書店)
  
  Volume: 179巻6号 Pages: 906-922
- Data Source
  KAKENHI-PROJECT-21530472
[Journal Article] キャッシュ・フロー予測における内部統制報告制度の影響-SEC基準適用企業の実証2010
- Author(s)
  中島真澄
- Journal Title
  
  年報経営分析研究
  
  Volume: 第26号 Pages: 62-73
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21530472
[Journal Article] キャッシュ・フロー予測における内部統制報告制度の影響2010
- Author(s)
  中島真澄
- Journal Title
  
  年報経営分析研究 26巻
  
  Pages: 62-73
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21530472
[Journal Article] 会計発生高の質の決定要因分析2010
- Author(s)
  中島真澄
- Journal Title
  
  會計 177巻(印刷中)
  
  Pages: 44-59
- NAID
  40017107183
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Does the MD&A Disclosure of Fraudulent Firms Comply with the Sincerity Principle? : Evidence from Manufacturers in Japan2022
- Author(s)
  Masumi Nakashima, Yuka Nose, Hiromi Ujiie, Shota Yoshida
- Organizer
  2022 The Ninth International Conference of the JIAR
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01813
[Presentation] An Impact of the COVID-19 Pandemic on MD&A Disclosure of Fraudulent Firms? Evidence from Japan2022
- Author(s)
  Masumi Nakashima
- Organizer
  第81回日本会計研究学会全国大会@ 東京大学
- Data Source
  KAKENHI-PROJECT-22K01813
[Presentation] Does the Tone of the CEO Letter Comply with the Sincerity Principles? Evidence from Japan2022
- Author(s)
  Masumi Nakashima
- Organizer
  2022 Forensic Accounting Conference of American Accounting Association オンライン
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Earnings Management and Tone Management2022
- Author(s)
  Masumi Nakashima
- Organizer
  2022年度日本経済会計学会年次大会（AEAJ）
- Data Source
  KAKENHI-PROJECT-22K01813
[Presentation] Are the Firms with Earnings Management Engaged in Tone Management? : Evidence from Manufacturers in Japan2022
- Author(s)
  Masumi Nakashima
- Organizer
  2022Annual Conference of Asia-Pacific Management Accounting Association (APMAA)（Virtual）
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01813
[Presentation] What are the Determinants of Earnings Management?: Evidence from Japan2021
- Author(s)
  Masumi Nakashima
- Organizer
  25th Annual Ethics Symposium of American Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] The Determinants of Perceived Earnings quality in Perspective of Theory of Planned Behavior and the Upper Echelon: Evidence from Japan2021
- Author(s)
  Masumi Nakashima
- Organizer
  2021 Forensic Accounting Conference of American Accounting Association オンライン
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] The Tone in Narrative Disclosures and Financial Fundamentals: Evidence from Japanese Firms Listed on the U.S. Stock Exchange2021
- Author(s)
  Masumi Nakashima
- Organizer
  第80回全国大会日本会計研究学会（九州大学）
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] The Determinants of Perceived Earnings Quality in Perspective of Theory of Planned Behavior and the Upper Echelon: Evidence from Japan2021
- Author(s)
  Masumi Nakashima
- Organizer
  2021 Annual Meeting of American Accounting Association (AAA)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] The Determinants of Perceived Earnings Quality in Perspective of Theory of Planned Behavior and the Upper Echelon: Evidence from Japan2021
- Author(s)
  Masumi Nakashima
- Organizer
  2021 Annual Conference of Asia-Pacific Management Accounting Association (APMAA)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Fraud Detection Method by a Text Analysis of CEO Letters in the Perspective of Obfuscation Hypothesis: Evidence from Japanese Firms Listed on the U.S. Stock Exchange2021
- Author(s)
  Masumi Nakashima
- Organizer
  2021 Annual Conference of Asia-Pacific Management Accounting Association (APMAA)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Fraud Detection Method by a Text Analysis of CEO Letters in the Perspective of Obfuscation Hypothesis: Evidence from Japanese Firms Listed on the U.S. Stock Exchange2021
- Author(s)
  中島真澄
- Organizer
  一橋大学大学院経済学研究科招待講演
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Can Text-Mining Analysis Detect Accounting Fraud? : Evidence from Construction and Retail in Japan2021
- Author(s)
  Masumi Nakashima, Yuka Nose, Hiromi Ujiie, and Shota Yoshida
- Organizer
  The Eighth International Conference of the JIAR (Journal of International Accounting Research)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] An Application of Team-Based Learnings as Active Learning Styles into Seminar Courses in Japan2021
- Author(s)
  Masumi Nakashima, Yuka Nose, Hiromi Ujiie, and Shota Yoshida
- Organizer
  Faculty-Student Collaborations in Accounting(FASTCA-21) of American Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Fraud Detection Method by a Text Analysis of CEO Letters Perspective of Obfuscation Hypothesis: Evidence from Japanese Firms Listed on the U.S. Stock Exchange2021
- Author(s)
  Masumi Nakashima
- Organizer
  第38回年次大会日本経済会計学会
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] A Covariance Structure Analysis for Fraudulent Reporting: Evidence from Japan2020
- Author(s)
  Masumi Nakashima,
- Organizer
  2020 American Accounting Association,Forensic Accounting Research Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] What are the Determinants of Earnings Management for Misrepresentation?: Evidence from Japan2020
- Author(s)
  Masumi Nakashima
- Organizer
  2020 Haskell & White Corporate Reporting and Governance Academic Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] What are the Factors Affecting Earnings Management to Misrepresent Earnings for Public Firms in Japan? Through a Covariance Structure Analysis2020
- Author(s)
  Masumi Nakashima
- Organizer
  2020年度日本会計研究学会年次大会 (北海道大学・北星学院大学)
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Relationship between Perceived Managerial Ethical Value and Earnings Quality: Evidence from Japan2020
- Author(s)
  Masumi Nakashima
- Organizer
  2020 Annual Meeting of Taiwan Accounting Association (台湾国立大学)
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] A Covariance Structure Analysis for Fraudulent Reporting: Evidence from Japan2020
- Author(s)
  Masumi Nakashima
- Organizer
  2020 Annual Meeting of American Accounting Association (Atlanta, GA)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Are There Associations between Fraud Occurrence and Governance Mechanisms? Evidence from Japan2020
- Author(s)
  David A. Ziebart and Masumi Nakashima,
- Organizer
  2020 American Accounting Association, Forensic Accounting Research Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Survey Research on Earnings Quality: Evidence from Japan2019
- Author(s)
  Masumi Nakashima
- Organizer
  2019 Forensic Accounting Research Conference (St.Louis, MO)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] The Determinants of Earnings Management for Misrepresentation: Evidence from Japan2019
- Author(s)
  Masumi Nakashima
- Organizer
  15th Annual Conference of Asia-Pacific Management Accounting Association (APMAA2019) (Qatar University, Doha, Qatar)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Fraud Prediction Using MD&A Information: Evidence from Japan2019
- Author(s)
  Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
- Organizer
  2019 Forensic Accounting Research Conference (St.Louis, MO)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Is the Japanese MD&A Information different from English information?: A Comparison between Fraudulent and Non-Fraudulent Firms2019
- Author(s)
  Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
- Organizer
  15th Annual Conference of Asia-Pacific Management Accounting Association (APMAA2019) (Qatar University, Doha, Qatar)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] What are the Determinants of Earnings Quality?2019
- Author(s)
  Masumi Nakashima
- Organizer
  第36回日本ディスクロージャー研究学会（現　日本経済会計学会）
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] Fraud Prediction Using MD&A Information: Evidence from Japan2019
- Author(s)
  Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
- Organizer
  2019 Annual Meeting of American Accounting Association (San Francisco, CA)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02000
[Presentation] 「法廷会計学の創成－会計不正理論と実務教育との融合－」2018
- Author(s)
  中島真澄・上野雄史・麻生　幸・中村元彦・榎本芳人
- Organizer
  第17回日本ディスクロージャー研究学会(横浜市立大学）
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2018
- Author(s)
  Masumi Nakashima
- Organizer
  2018 Forensic Accounting Research Conference of American Accounting Assocation (Dallas, Texas)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2018
- Author(s)
  Masumi Nakashima
- Organizer
  The 8th International Conference of the Accounting Review (TJAR)(Kobe University)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Survey Research on Earnings Quality: Evidence from Japan2018
- Author(s)
  Masumi Nakashima
- Organizer
  APMAA(Asia-Pacific management Accounting Association) 2018 14th Annual Conference in Tokyo
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Survey Research on Earnings Quality: Evidence from Japan2018
- Author(s)
  Masumi Nakashima
- Organizer
  2018 Annual Meeting American Accounting Association, 23ed Ethics Symposium (Washington, D.C)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Is There a Possibility to Predict Fraud Using MD&A? : Evidence from Japan2018
- Author(s)
  中島真澄・平井裕久・廣瀬喜貴
- Organizer
  日本経営分析学会第35回年次大会(東洋大学）
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Is There a Possibility to Predict Fraud Using MD&A? : Evidence from Japan2018
- Author(s)
  Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
- Organizer
  The 13th World Congress of Accounting Educators and Researchers (IAAER) (Sydney, Australia)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Why Should the Forensic Accounting Be Needed in Japan?: Toward ad No Accounting Fraud Community2018
- Author(s)
  Masumi Nakashima
- Organizer
  2018 Forensic Accounting Research Conference of American Accounting Assocation (Dallas, Texas)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2017
- Author(s)
  Masumi Nakashima
- Organizer
  日本ディスクロージャー研究学会第15回大会（東北大学）
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan2017
- Author(s)
  Masumi Nakashima
- Organizer
  The 7th International Conference of the Accounting Review (Kobe University)
- Place of Presentation
  神戸大学
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Why Should the Forensic Accounting Be Needed in Japan?: Toward ad No Accounting Fraud Community2017
- Author(s)
  Masumi Nakashima
- Organizer
  日本経営分析学会秋季大会関東研究部会（明治大学）
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] 2017 Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan2017
- Author(s)
  Masumi Nakashima
- Organizer
  2017 Forensic Accounting Research Conference
- Place of Presentation
  Orlando, Florida, U.S.
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2017
- Author(s)
  Masumi Nakashima
- Organizer
  International Conference on Innovation in Business Strategy 2017ICIBS (Bali, Indonesia)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2017
- Author(s)
  Masumi Nakashima
- Organizer
  The 13th Asia-Pacific Management Accounting Association (APMAA2017) Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Does Corporate Governance Mechanism Restrain Accounting Fraud?2016
- Author(s)
  Masumi Nakashima
- Organizer
  第75回日本会計研究学会国際セッション
- Place of Presentation
  静岡市、静岡・グランシップ
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan2016
- Author(s)
  Masumi Nakashima
- Organizer
  The 12th Asia-Pacific Management Accounting Association (APMAA2016) Conference
- Place of Presentation
  Taipei, Taiwan
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] 「取締役会の独立性は会計不正を予防可能か」2016
- Author(s)
  中島真澄
- Organizer
  証券経済学会創立50周年記念大会（第85回）テーマセッション③証券市場から見た企業会計問題
- Place of Presentation
  明治大学
- Invited
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Pursuing Quality Earnings: Evidence from Japan2016
- Author(s)
  Masumi Nakashima
- Organizer
  International Conference on Innovation in Business Strategy 2016 ICIBS2016, Plenary Session
- Place of Presentation
  Kuala Lumpur, Malaysia
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan2016
- Author(s)
  Masumi Nakashima
- Organizer
  International Conference on Innovation in Business Strategy 2016 ICIBS2016 Concurrent Session
- Place of Presentation
  Kuala Lumpur, Malaysia
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03997
[Presentation] 内部統制基準と企業の裁量的行動2014
- Author(s)
  中島真澄
- Organizer
  国際会計研究学会第5回東日本部会統一論題
- Place of Presentation
  青森公立大学(青森県・青森市）
- Year and Date
  2014-11-01
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] The Tone at the Top and a Shifts in Earnings Management -Evidence from Japan-2014
- Author(s)
  Masumi Nakashima and David A. Ziebart
- Organizer
  The 5th International Conference of the Japanese Accounting Review
- Place of Presentation
  神戸大学（兵庫県･神戸市）
- Year and Date
  2014-12-21
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] Integration, Management Involvement, and Quality of Internal Controls and Auditing2014
- Author(s)
  Shin’ya Okuda and Masumi Nakashima
- Organizer
  the 10th Asia-Pacific Management Accounting Association (APMAA) Conference
- Place of Presentation
  Crowne Plaza Bangkok Lumpini Park, Bangkok (Thailand)
- Year and Date
  2014-10-29
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] Systems Integration, Management Involvement, and Quality of Internal Controls and Auditing2014
- Author(s)
  Shin’ya Okuda and Masumi Nakashima
- Organizer
  Growth of Firms, Ownership, and Value: East meets West Chuo University Kakenhi International Workshop
- Place of Presentation
  Queen Kapiolani Hotel, Hawaii (USA)
- Year and Date
  2014-09-10
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] Implication of Internal Controls System and Accounting Information System2014
- Author(s)
  Masumi Nakashima and Shin’ya Okuda
- Organizer
  the 10th Asia-Pacific Management Accounting Association (APMAA) Conference
- Place of Presentation
  Crowne Plaza Bangkok Lumpini Park, Bangkok (Thailand)
- Year and Date
  2014-10-29
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] The Determinants of the Tone at the Top -Evidence from Japan-2013
- Author(s)
  Masumi Nakashima and David A. Ziebart
- Organizer
  The 2013 Asia-Pacific Management Accounting Association
- Place of Presentation
  Nagoya University
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] 内部統制システムと会計情報システムに関する分析：2013
- Author(s)
  中島真澄・奥田真也
- Organizer
  日本会計研究学会第72回大会自由論題
- Place of Presentation
  中部大学
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] Did Japanese-SOX have an Impact on Earnings Quality and Earnings Management-Evidence from Japan2013
- Author(s)
  Masumi Nakashima and David A. Ziebart
- Organizer
  The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA KOBE 2013)
- Place of Presentation
  Kobe International Conference Center
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] システム統合と内部統制・監査の関係2013
- Author(s)
  奥田真也・中島真澄
- Organizer
  日本会計研究学会第72回大会特別委員会
- Place of Presentation
  中部大学
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] Did Japanese-SOX have an Impact on Earnings Quality and Earnings Management-Evidence from Japan2013
- Author(s)
  Masumi Nakashima and David A. Ziebart
- Organizer
  2013 Annual Meeting of American Accounting Association
- Place of Presentation
  Anaheim, CA
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] Did J(apanese)-SOX Have an Impact on Earning Quality and Earning Management?2013
- Author(s)
  Masumi Nakashima and David A.Ziebart
- Organizer
  2013 Annual Meeting of American Accounting Association
- Place of Presentation
  Anahime
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] Did J(apanese)-SOX Have an Impact on Earning Quality and Earning Management?2013
- Author(s)
  Masumi Nakashima and David A. Ziebart
- Organizer
  、Seventh Asian Pacific Interdisciplinary research in Accounting Conference 2013
- Place of Presentation
  神戸国際会議場
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] The Determinants of the Tone at the Top -Evidence from Japan-2013
- Author(s)
  Masumi Nakashima and David A. Ziebart
- Organizer
  Taiwan Accounting Association
- Place of Presentation
  Togo University
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] Determinants of Internal Controls System and Audit Quality2013
- Author(s)
  Shinya Okuda, Takashi Sasaki, Masumi Nakashima, Ryosuke Nakamura
- Organizer
  The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA KOBE 2013)
- Place of Presentation
  Kobe International Conference Center
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] 内部統制の不備に関する決定要因分析2012
- Author(s)
  中島真澄
- Organizer
  日本経営分析学会第29回年次大会
- Place of Presentation
  大阪学院大学
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] The Determinants of Internal Controls System and Audit Quality2012
- Author(s)
  Masumi Nakashima, Shin'ya Okuda, Takashi Sasaki, and Ryosuke Nakamura
- Organizer
  The 13 th Annual Conference of Asian Academic Accounting Association
- Place of Presentation
  Kyoto University
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] 内部統制が利益の質と裁量行動に与えた影響2012
- Author(s)
  中島真澄
- Organizer
  日本経営分析学会第28回秋季大会
- Place of Presentation
  法政大学
- Data Source
  KAKENHI-PROJECT-24530593
[Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC Standard Japanese Firms-2011
- Author(s)
  Masumi Nakashima
- Organizer
  The 2011 Annual Meeting of American Accounting Association
- Place of Presentation
  Colorado, Denver
- Year and Date
  2011-08-10
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Do Material Weakness Firms Have Opportunistic Earnings Management?-Evidence from Japan-2011
- Author(s)
  Masumi Nakashima
- Organizer
  The 2011 Annual Meeting of American Accounting Association
- Place of Presentation
  Colorado, Denver
- Year and Date
  2011-08-08
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 重要な欠陥開示企業の利益の質および裁量行動分析2011
- Author(s)
  中島真澄
- Organizer
  日本経営分析学会関東研究部会
- Place of Presentation
  立教大学池袋キャンパス
- Year and Date
  2011-08-08
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] What Determines Accruals Quality?-Evidence from Japan2011
- Author(s)
  中島真澄
- Organizer
  2011 American Accounting Association Annual Meeting
- Place of Presentation
  Denver Colorado
- Year and Date
  2011-08-10
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 重要な欠陥開示企業の裁量行動分析2011
- Author(s)
  中島真澄
- Organizer
  日本経営分析学会第27回秋季大会
- Place of Presentation
  帝塚山大学
- Year and Date
  2011-11-26
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 重要な欠陥開示企業の利益の質および裁量行動分析2011
- Author(s)
  中島真澄
- Organizer
  日本経営分析学会関東研究部会
- Place of Presentation
  立教大学
- Year and Date
  2011-07-31
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] What Determines Accruals Quality?-Evidence from Japan-2011
- Author(s)
  Masumi Nakashima
- Organizer
  The 2011 Annual Meeting of American Accounting Association
- Place of Presentation
  Colorado, Denver
- Year and Date
  2011-08-10
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC standardJapanese firms-2011
- Author(s)
  中島真澄
- Organizer
  2011 American Accounting Association Annual Meeting
- Place of Presentation
  Denver Colorado
- Year and Date
  2011-08-10
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 重要な欠陥開示企業の裁量行動分析2011
- Author(s)
  中島真澄
- Organizer
  日本経営分析学会第27回秋季大会
- Place of Presentation
  帝塚山大学帝塚山キャンパス
- Year and Date
  2011-11-26
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Do material weakness firms haveopportunistic earnings management?-Evidence from Japan-2011
- Author(s)
  中島真澄
- Organizer
  2011 American Accounting Association Annual Meeting
- Place of Presentation
  Denver Colorado
- Year and Date
  2011-08-08
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC standard Japanese firms-2010
- Author(s)
  Masumi Nakashima
- Organizer
  2010 Southeast Region American Accounting Association Annual Meeting
- Place of Presentation
  Renaissance Riverview Plaza Hotel (Alabama)
- Year and Date
  2010-04-09
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] What Determines Accruals Quality?-Evidence from Japan2010
- Author(s)
  中島真澄
- Organizer
  2010 Southeast Region American Accounting Association in Mobile
- Place of Presentation
  Alabama(Renaissance Riverview Plaza Hotel)
- Year and Date
  2010-04-09
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Predictive Ability of Future Cash flows?-Evidence from Japan2010
- Author(s)
  Masumi Nakashima
- Organizer
  2010 Southeast Region Meeting of American Accounting Association
- Place of Presentation
  Renaissance Riverview Plaza Hotel, in Mobile, Alabama
- Year and Date
  2010-04-09
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC standard Japanese firms-2010
- Author(s)
  中島真澄
- Organizer
  2010 Southeast Region American Accounting Associationin Mobile
- Place of Presentation
  Alabama(Renaissance Riverview Plaza Hotel)
- Year and Date
  2010-04-09
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] What Determines Accruals Quality?-Evidence from Japan2010
- Author(s)
  Masumi Nakashima
- Organizer
  2010 Southeast Region American Accounting Association Annual Meeting
- Place of Presentation
  Renaissance Riverview Plaza Hotel (Alabama)
- Year and Date
  2010-04-09
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] What Determines Accruals Quality?-Evidence from Japan2010
- Author(s)
  Masumi Nakashima
- Organizer
  2010 Southeast Region Meeting of American Accounting Association
- Place of Presentation
  Renaissance Riverview Plaza Hotel, in Mobile, Alabama
- Year and Date
  2010-04-09
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 会計発生高の質とキャッシュ・フロー予測における内部統制報告制度の影響-SEC基準わが国企業に基づく実証研究2009
- Author(s)
  中島真澄
- Organizer
  2009年度日本経営分析学会第26回年次大会
- Place of Presentation
  東洋大学
- Year and Date
  2009-06-06
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 会計計発生高の質とキャッシュ・フロー予測における内部統制報告制度の影響-SEC基準わが国企業に基づく実証研究-2009
- Author(s)
  中島真澄
- Organizer
  日本経営分析学会第26回年次大会
- Place of Presentation
  東洋大学(東京都)
- Year and Date
  2009-06-06
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 内部統制の決定要因分析2009
- Author(s)
  中島真澄、奥田真也、須田一幸、佐々木隆志、中村亮介
- Organizer
  日本会計学研究学会第68回大会
- Place of Presentation
  関西学院大学(兵庫県)
- Year and Date
  2009-09-04
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 内部統制システムと監査の質の決定要因2009
- Author(s)
  奥田真也、須田一幸、佐々木隆志、中島真澄、中村亮介
- Organizer
  日本会計研究学会第68回大会
- Place of Presentation
  関西学院大学
- Year and Date
  2009-09-04
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Does the Sarbanes-Oxley Act Impact on Accrual and Real Earnings Managements in Japanese Firms?2009
- Author(s)
  中島真澄
- Organizer
  2009 American Accounting Association Annual Meeting
- Place of Presentation
  New York City(Hilton New York Hotel)
- Year and Date
  2009-08-05
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 会計的裁量行動、実体的裁量行動と内部統制報告制度の分析2009
- Author(s)
  中島真澄
- Organizer
  第3回2009年度現代ディスクロージャー研究カンファレンス
- Place of Presentation
  名古屋国際センター(愛知県)
- Year and Date
  2009-05-30
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Does the Sarbanes-Oxley Act Impact on Accrual and Real Earnings Managements in Japanese Firms?2009
- Author(s)
  Masumi Nakashima
- Organizer
  2009 American Accounting Association Annual Meeting
- Place of Presentation
  Hilton New York (New York City)
- Year and Date
  2009-08-05
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 会計発生高の質の決定要因分析2009
- Author(s)
  中島真澄
- Organizer
  日本会計研究学会第68回大会
- Place of Presentation
  関西学院大学
- Year and Date
  2009-09-04
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Survey Research regarding Internal Controls and Auditing-Comparison between the U. S. and Japanese Firm-2009
- Author(s)
  須田一幸、佐々木隆志、中島真澄、奥田真也
- Organizer
  2009 American Accounting Association Annual Meeting
- Place of Presentation
  New York City(Sheraton New York Hotel)
- Year and Date
  2009-08-03
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 会計的裁量行動、実体的裁量行動と内部統制報告制度の分析2009
- Author(s)
  中島真澄
- Organizer
  第3回2009年度現代ディスクロージャー研究カンファレンス
- Place of Presentation
  名古屋国際センター
- Year and Date
  2009-05-30
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] Survey Research regarding Internal Controls and Auditing-Comparison beteen the U.S. and Japanese Firm-2009
- Author(s)
  Masumi Nakashima, Kazuyuki Suda, Takashi Sasaki, Shin'ya Okuda
- Organizer
  2009 American Accounting Association Annual Meeting
- Place of Presentation
  Hilton New York (New York City)
- Year and Date
  2009-08-03
- Data Source
  KAKENHI-PROJECT-21530472
[Presentation] 会計発生高の質の決定要因分析-会計発生高の質算出モデルの精緻化に向けて-2009
- Author(s)
  中島真澄
- Organizer
  日本会計学研究学会第68回大会
- Place of Presentation
  関西学院大学(兵庫県)
- Year and Date
  2009-09-04
- Data Source
  KAKENHI-PROJECT-21530472

1. SUDA Kazuyuki (00171273)

# of Collaborated Projects: 1 results

# of Collaborated Products: 7 results
2. SASAKI Takashi (10235252)

# of Collaborated Projects: 1 results

# of Collaborated Products: 7 results
3. OKUDA Shin' ya (40351431)

# of Collaborated Projects: 1 results

# of Collaborated Products: 15 results
4. OKUDA Shin'ya (40311431)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. 吉田啓佑 (00912560)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 藤田邦彦 (70466407)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. Ziebart David A.

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results

Nakashima Masumi 中島 真澄

NAKASHIMA Masumi 中島 真澄

Research Projects

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Co-Researchers

財務諸表不正を検出する深層学習モデルの研究

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Earnings Management for Misrepresentation and Tone Management: Theory and Empirical ResearchPrincipal Investigator

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Integrated Research on Theory and Archival Study for Earnings Management and Accounting FraudPrincipal Investigator

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The Impact of Governance Reform on Financial Reporting QualityPrincipal Investigator

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Internal Controls and Financial Reporting QualityPrincipal Investigator

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Empirical research regarding accruals qualityPrincipal Investigator

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[Book] Global, Innovative and Environmental Management2017

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[Book] Earnings Management and Earnings Quality: Evidence from Japan2015

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[Book] 「新版経営分析事典」第3章第Ⅲ節2015

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[Book] 利益の質とコーポレート・ガバナンス-理論と実証-2011

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[Journal Article] Fraud Detection Method by Textual Analysis of CEO Letters in the Perspective of Obfuscation Hypothesis： Evidence from Japanese Firms Listed on the U.S. Stock Exchange2022

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[Journal Article] Accounting Fraud Detection through a Text-Mining Analysis Evidence from Construction and Retail in Japan2022

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[Journal Article] Fraud Detection by Focusing on Readability Evidence from Japan2022

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[Journal Article] CEOレターのトーンと財務ファンダメンタルズからの不正検出－米国上場日本企業における実証2022

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[Journal Article] Fraud detection by focusing on readability Evidence from Japan2022

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Nakashima Masumi 中島真澄

NAKASHIMA Masumi 中島真澄