Graduate School of Business Administration,Department of Business Administration
FUKUKAWA Hironori

Books and Other Publications

1. Regulation on audit quatlity (jointly worked)
Shinji Akizuki, Kei Okajima, Eriko Kameoka, Satoshi Komiyama, Yoshihide Toba, Fumio Naito, Takashi Nagami, Hironori Fukukawa (Joint author)
Kunimoro Shobo 2021.1
2. Textbook of corporate analysis for undergraduate students (jointly worked)
Satoshi Takahashi, Hironori Fukukawa, Takashi Miura, Emi Iwasaki, Kensuke Ogata, Tetsuhiko Ogawa, Hiroshi Ozawa, Masaru Tanaka, Nobuyuki Mochizuki, Takehiko Moriguchi (Joint author)
Soseisha 2020.12
3. SEC Accounting and Auditing Enforcement Releases 1982-1985
Hironori Fukukawa
Kunimoto Shobo 2018.3 (ISBN : 9784765805681)
4. 財務諸表監査 (共著)
鳥羽至英, 秋月信二, 永見尊, 福川裕徳 (Joint author)
国元書房 2015.4 (ISBN : 9784765805636)
5. 北村敬子編著『財務報告における公正価値測定』 (共著)
福川裕徳, 中村英敏 (Joint author)
中央経済社 2014.8 (ISBN : 9784502098406)
6. 監査判断の実証分析
福川 裕徳 (Sole author)
国元書房 2012.10 (ISBN : 9784765805575)
7. 千代田邦夫・鳥羽至英(責任編集)『会計監査と企業統治』(体系現代会計学第7巻)
福川 裕徳 (Joint author)
中央経済社 2011.10 (ISBN : 9784502445309)
8. ティモシー・B・ベル,マーク・E・ピーチャー,アイラ・ソロモン著『21世紀の公開会社監査 KPMG監査手法の概念的枠組み』 (共訳)
鳥羽至英, 秋月信二, 福川裕徳, 岡嶋慶, 鈴木孝則, 永見尊, 林隆敏, 前山政之, 山崎秀彦 (Joint translator)
国元書房 2010.3 (ISBN : 9784765805537)
9. 安藤英義編著『会計学論考 -歴史と最近の動向-』
福川 裕徳 (Joint author)
中央経済社 2007.6 (ISBN : 9784502274800)

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Papers

1. Effects of audit partners on clients’ business risk disclosure (Peer-reviewed)
Hironori Fukukawa, Hyonok Kim
Accounting and Business Research Vol.47,No.7,pp.780-809 2017
doi
2. Auditors’ risk Assessments: The effects of elicitation approach and assertion framing (jointly worked) (Peer-reviewed)
Theodore. J. Mock, Hironori Fukukawa
Behavioral Research in Accounting Vol.28,No.2,pp.75-84 2016.12
3. 監査人の保守性・知識と「事業等のリスク」の開示内容
金鉉玉, 福川裕徳
経済経営研究 Vol.36,No.7,pp.93-118 2016.3
4. 定性情報としてのゴーイング・コンサーン情報開示の実態
金鉉玉, 福川裕徳
経済経営研究 Vol.36,No.7,pp.119-143 2016.3
5. 監査法人内の人的ネットワークと職業的懐疑心
福川 裕徳
會計 Vol.187,No.2,pp.84-96 2015.2
6. Assessing the risk of fraud at Olympus and identifying an effective audit plan (jointly worked)
Hironori Fukukawa, Theodore. J. Mock, Rajendra, P. Srivastava
The Japanese Accounting Review Vol.4,pp.1-25 2014.12
7. 監査人の専門知識に関するフレームワーク:組織の知識と個人の知識
福川 裕徳
経理研究(中央大学経理研究所) Vol.57,pp.503-512 2014.3
8. Japan's Big 3 Firms' Response to Clients' Business Risk: Greater Audit Effort or Higher Audit Fees? (Peer-reviewed)
Hyonok Kim, Hironori Fukukawa
International Journal of Auditing Vol.17,No.2,pp.190-212 2013.7
doi
9. Auditors' evidence evaluation and aggregation using beliefs and probabilities (Peer-reviewed)
Hironori Fukukawa, Theodore J. Mock
INTERNATIONAL JOURNAL OF APPROXIMATE REASONING Vol.53,No.2,pp.190-199 2012.2
doi
10. Exploring the Role of Context on the Auditor’s Client Risk Assessments and Audit Planning (jointly worked) (Peer-reviewed)
Michael De Martinis, Hironori Fukukawa, Theodore J. Mock
Managerial Auditing Journal Vol.27,No.7,pp.543-565 2011.12
11. Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions (Peer-reviewed)
Michael De Martinis, Hironori Fukukawa, Theodore J. Mock
Managerial Auditing Journal Vol.26,No.7,pp.543-565 2011.7
doi
12. Audit Pricing and Cost Strategies of Japanese Big 3 Firms (Peer-reviewed)
Hironori Fukukawa
International Journal of Auditing Vol.15,No.2,pp.109-126 2011.7
13. Client Risk Factors and Audit Resource Allocation Decisions (Peer-reviewed)
Hironori Fukukawa, Theodore J. Mock, Arnold Wright
Abacus Vol.47,No.1,pp.85-108 2011.3
doi
14. Client Risk Factors and Audit Resource Allocation Decisions (Peer-reviewed)
Hironori Fukukawa, Theodore J. Mock, Arnold Wright
ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES Vol.47,No.1,pp.85-108 2011.3
doi
15. Audit Risk Assessments Using Belief versus Probability (Peer-reviewed)
Hironori Fukukawa, Theodore J. Mock
AUDITING-A JOURNAL OF PRACTICE & THEORY Vol.30,No.1,pp.75-99 2011.2
doi
16. 監査人の外観的独立性
福川 裕徳
會計 Vol.174,No.1,pp.47-59 2008.7
17. 監査実務におけるリスク・アプローチの展開 -従来型リスク・アプローチからビジネスリスク・アプローチへ-
福川 裕徳
産業経理 Vol.66,No.1,pp.83-92 2006.4
18. Audit Program Plans and Audit Risk: A Study of Japanese Practice (jointly worked) (Peer-reviewed)
Hironori Fukukawa, Theodore. J. Mock, Arnold Wright
International Journal of Auditing Vol.10,No.1,pp.41-65 2006.3
19. A Classification of the Way in which an Auditor Involves with Relevance of Financial Information
福川 裕徳
『経営と経済』(長崎大学経済学会) Vol.85,No.3,pp.281-306 2006.2
20. 監査が保証する財務諸表の質 -目的適合性の保証と情報提供の論理- (Peer-reviewed)
福川 裕徳
会計プログレス(日本会計研究学会) No.4,pp.46-58 2003.9
21. The Meanings of Reliability of Financial Statements in Accounting and Auditing
福川 裕徳
経営と経済(長崎大学経済学会) Vol.82,No.3,pp.177-200 2002.12
22. アメリカ監査報告実務における説明区分の意義 -ゴーイング・コンサーン問題および訴訟に関する未確定事項にかかる説明区分を題材として-
福川 裕徳
産業経理 Vol.60,No.4,pp.66-74 2001.1
23. UK Auditors' Involvement in Corporate Governance
福川 裕徳
経営と経済(長崎大学経済学会) Vol.79,No.3,pp.79-109 1999.12
24. ゴーイング・コンサーン監査と『真実かつ公正な概観』
福川 裕徳
企業会計 Vol.50,No.8,pp.124-130 1998.8
25. Accounting Standards in Auditing and Judgment of Auditors
Hironori Fukukawa
一橋論叢 Vol.118,No.5,pp.750-767 1997.11
Link

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Presentations

No. Name of subject/Conference Name Year Site
1. 記録の信頼性に対する新技術の影響(日本簿記学会第34回全国大会)
Holding date :
Presentation date : 2018.8.24
2. A Comparison of Management and Auditor Going Concern Risk Disclosure: Evidence from Regulatory Change in Japan(American Accounting Association Annual Meeting)
Holding date :
Presentation date : 2017.8.8
San Diego, USA
3. 監査法人内の人的ネットワークと職業的懐疑心(日本会計研究学会第73回大会)
Holding date :
Presentation date : 2014.9.5
4. Personal knowledge of audit partners and organizational knowledge of audit firms and the impact on audit fees(American Accounting Association Annual Meeting)
Holding date :
Presentation date : 2013.8.5
Anaheim, USA
5. Personal knowledge of audit partners and organizational knowledge of audit firms and the impact on audit fees(International Symposium on Audit Research)
Holding date :
Presentation date : 2013.6.27
Sydney, Australia
6. Audit firm switch and engagement partner continuance(American Accounting Association Annual Meeting)
Holding date :
Presentation date : 2012.8.8
Washington D.C.
7. Audit firm switch and engagement partner continuance(International Symposium on Audit Research)
Holding date :
Presentation date : 2012.6.15
東京
8. "Japanese Big 3 firms’ response to clients’ business risk: Greater audit effort or higher fees?" (co-authored with H. Kim)(Taiwan Accounting Association, 2010 Accounting Theory and Practice Conference)
Holding date :
Presentation date : 2010.12.9
9. "Audit pricing and cost strategies of Japanese Big 3 firms"(2009 American Accounting Association Annual Meeting)
Holding date :
Presentation date : 2009.8.5
10. リスク評価方法が監査人の判断に与える影響(日本監査研究学会第30回東日本部会)
Holding date :
Presentation date : 2008.7.12
専修大学
11. "Auditors' Assessment of Evidence and Its Aggregation over Multiple Assertions"(with T. J. Mock)(2007 American Accounting Association Annual Meeting)
Holding date :
Presentation date : 2007.8.1
Chicago (USA)
12. "Auditors' Assessment of Evidence and Its Aggregation over Multiple Assertions" (with T. J. Mock)(2007 International Conference on Business and Information)
Holding date :
Presentation date : 2007.7.1
Tokyo (Japan)
13. "Auditors' Assessment of Evidence and Its Aggregation over Multiple Assertions" (with T. J. Mock)(2007 International Symposium on Audit Research)
Holding date :
Presentation date : 2007.6.1
Shanghai (China)
14. "Audit Judgments Using Belief versus Probability Assessment" (with T. J. Mock)(2006 International Symposium on Audit Research)
Holding date :
Presentation date : 2006.6.1
Sydney (Australia)
15. "Client Risk Factors and Audit Resource Allocation Decisions" (with T. J. Mock and A. Wright)(2005 American Accounting Association Annual Meeting)
Holding date :
Presentation date : 2005.8.1
San Francisco (USA)
16. "Audit Program Plans and Audit Risk: A Study of Japanese Practice" (with T. J. Mock and A. Wright)(2004 American Accounting Association Annual Meeting)
Holding date :
Presentation date : 2004.8.1
Orlando (USA)
17. "Audit Program Plans and Audit Risk: A Study of Japanese Practice" (with T. J. Mock and A. Wright)(2004 International Symposium on Audit Research)
Holding date :
Presentation date : 2004.7.1
Maastricht (the Netherlands)

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Awards

No. Award name Year
1. Best Paper Award 2014.11
2. 日本公認会計士協会学術賞 2014.5
3. 日本会計研究学会 太田・黒澤賞 2013.9
4. Best Paper Award 2007.7

Research Projects

No. Research subject Research item(Awarding organization, System name) Year
1. 監査関連国際基準の設定への利害関係者の関与と基準のインプリメンテーションとの関係
基盤研究(C)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 )
2020.4
2. 経営者によるゴーイング・コンサーン情報の開示と監査人によるそれへの関与
基盤研究(C)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 )
2017.4 - 2020.3
3. 監査法人内の知識共有とそれが監査の質に与える影響に関する研究
Link
基盤研究(C)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 )
2014.4 - 2017.3
4. audit market
2013.8 -
5. 監査人による関連性への関与とその評価に関する研究
Link
基盤研究(C)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 )
2011.4 - 2014.3
6. Experimental Study on Factors That Influence Auditors' Risk Assessments
Link
Young Scientists (B)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research )
2008.4 - 2011.3
7. 監査人の外見的独立性への影響要囚:財務情報利用者と監査人の視点からの実験研究
Link
若手研究(B)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 )
2005.4 - 2008.3
8. Auditors' judgment and decision making
2003.4 -
9. 公認会計士監査,監査役監査および内部監査の関係と相互影響
Link
若手研究(B)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 )
2002.4 - 2004.3
10. 職業専門家たる監査人のコーポレート・ガバナンスにおける役割の国際比較
Link
奨励研究(A)
( System name: 科学研究費助成事業 )
2000.4 - 2002.3

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