Professor, Graduate School of Professional Accountancy,
Former President of the Board of Audit of Japan,

Research fields:

Research themes:
Corporate governance and accounting audits
Study on the setting of accounting standards
Study on auditing standards
Study on assurance services of professional accountants
Study on the history of corporate accounting systems in the UK, the history of accounting and audits

Academic degrees:
Ph. D. (Commerce, Hitotsubashi University)

Main books and papers:
◆Eikoku kabushiki gaisha kaikei seido ron (“Corporate Accounting Systems in the UK”) (HAKUTO-SHOBO Publishing Company, 1993. It received the 1993 Ohta Award of the Japan Accounting Association.)
◆Kaikei kansa ron (“The Theory of Accounting Audits”) (Chuokeizai-sha, 1999. It received the 28th Academic Award of the Japanese Institute of Certified Public Accountants.)
◆Kansa no shin seiki (“The New Era of Auditing”) (Zeimukeiri Kyokai, 2001)
◆Kansa ron tekisuto (“Textbook for the Theory of Auditing”) (Chuokeizai-sha, 2006)