Research fields:
Research of humanities and society, accounting, and the audit system
Research themes:
Audit reporting systems in Germany, assurance of non-financial information, etc.
Main books and papers:
◆“KAM wo Chushin to Suru Kansa Houkokusho no Kakuju─Doitsu no Seidoteki Taiou no Jokyo─” (Expansion of Audit Reporting Focusing on KAM: Status of Institutional Response in Germany) Accounting, 201(2), pp. 137-151, 2022
◆“Kinyu System no Ronri to Kansa Seido no Tokushitsu─Doitsu no Kansa Houkokusho ni Yosete─” (The Logic of the Financial System and the Characteristics of the Audit System: On German Audit Reporting) Accounting, 198(4), pp. 84-96, 2020
◆“Kansa Houkokusho Ron─KAM wo Meguru Nihon Oyobi Kakkoku no Taiou─ (Audit Report Theory: Responses of Japan and Other Countries on KAM) (Joint authorship) Chuokeizai-sha, 2020
◆“Technology no Shinka to Kansa─AI to Digital Gijutsu ga Hiraku Aratana Kansa no Kanosei─ (Technology Evolution and Auditing: AI and Digital Technology Open New Auditing Possibilities) (Joint authorship) Dobunkan Syuppan, 2020
◆“Doitsu ni Okeru Chobun Kansa Houkokusho no Douko─KAM no Dounyu ni Yoru Mondai Shikouteki Kansa Houkoku no Shinten─” (Trends of Long-form Audit Reports in Germany: Progress in Problem-oriented Audit Reporting with the Introduction of KAM) Accounting, 196(1), pp. 29-42, 2019
◆“Kansa Houkokusho no Henkaku─Oushu Kigyo no KAM Jirei Bunseki─ (Reform of Audit Reporting: Case Analysis of KAM of European Companies) (Joint authorship) Chuokeizai-sha, 2019
◆“Doitsu Kansa Seido Kaikaku Ron” (Theory of Reform of the German Audit System) Institute of Business Research, Daito Bunka University, 2012