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- FUKUKAWA Hironori
- Graduate School of Business Administration,Department of Business Administration
- FUKUKAWA Hironori
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Books and Other Publications
| 1. | 学部生のための企業分析テキスト［改訂版］ー業界・経営・財務分析の基本ー
髙橋聡, 福川裕徳, 三浦敬 創成社 2024.2 (ISBN : 4794415907) |
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| 2. | 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 |
| 3. | 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 |
| 4. | SEC Accounting and Auditing Enforcement Releases 1982-1985
Hironori Fukukawa Kunimoto Shobo 2018.3 (ISBN : 9784765805681) |
| 5. | 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) |
| 6. | 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) |
| 7. | 監査判断の実証分析
福川 裕徳 (Sole author) 国元書房 2012.10 (ISBN : 9784765805575) |
| 8. | 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) |
| 9. | 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) |
| 10. | 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) |
Papers
| 1. | 会計プロフェッションの自主規制と公的機関による外部規制−過剰な規制とその帰結− (Peer-reviewed) 福川裕徳 現代監査 No.33,pp.87-99 2023.3 |
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| 2. | 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 
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| 3. | 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 |
| 4. | 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 |
| 5. | 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 |
| 6. | 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 |
| 7. | 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,No.2014,pp.1-25 2014.12
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| 8. | A framework of auditor expertise : Orgarizational knowledge and personal knowledge
福川 裕徳 経理研究（中央大学経理研究所） Vol.57,No.57,pp.503-512 2014.3 |
| 9. | 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
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| 10. | 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
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| 11. | 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 |
| 12. | 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
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| 13. | 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 |
| 14. | 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
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| 15. | 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
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| 16. | 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
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| 17. | Auditor independence in appearance: a comparison of perceptions between outsiders and insiders
福川 裕徳 Accounting Vol.174,No.1,pp.47-59 2008.7
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| 18. | 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 |
| 19. | 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 |
| 20. | A Classification of the Way in which an Auditor Involves with Relevance of Financial Information
Fukukawa Hironori Journal of business and economics Vol.85,No.3,pp.281-306 2006.2 |
| 21. | 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 |
| 22. | The Meanings of Reliability of Financial Statements in Accounting and Auditing
Fukukawa Hironori Journal of business and economics Vol.82,No.3,pp.177-200 2002.12 |
| 23. | 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 |
| 24. | UK Auditors' Involvement in Corporate Governance
Fukukawa Hironori Journal of business and economics Vol.79,No.3,pp.79-109 1999.12 |
| 25. | 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 |
| 26. | Accounting Standards in Auditing and Judgment of Auditors
Hironori Fukukawa The Hitotsubashi review Vol.118,No.5,pp.750-767 1997.11
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Presentations
| No. | Name of subject/Conference Name | Year | Site |
|---|---|---|---|
| 1. | Unintended Consequences of Over-regulating the Accounting Profession(日本監査研究学会第44回東日本部会) |
Holding date :
Presentation date : 2022.7.17 |
|
| 2. | 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 |
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| 3. | 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 |
| 4. | 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 |
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| 5. | 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 |
| 6. | 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 |
| 7. | Audit firm switch and engagement partner continuance(American Accounting Association Annual Meeting) |
Holding date :
Presentation date : 2012.8.8 |
Washington D.C. |
| 8. | Audit firm switch and engagement partner continuance(International Symposium on Audit Research) |
Holding date :
Presentation date : 2012.6.15 |
東京 |
| 9. | "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 |
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| 10. | "Audit pricing and cost strategies of Japanese Big 3 firms"(2009 American Accounting Association Annual Meeting) |
Holding date :
Presentation date : 2009.8.5 |
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| 11. | 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 |
| 12. | "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) |
| 13. | "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) |
| 14. | "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) |
| 15. | "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) |
| 16. | "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) |
| 17. | "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) |
| 18. | "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) |
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. | Research on Audit and Assurance Framework for Nonfinancial Disclosures
|
Grant-in-Aid for Scientific Research (B)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2021.4 - 2024.3 |
| 2. | A Study on the Conceptual Framework for Financial Statements Audit
|
Grant-in-Aid for Scientific Research (B)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2020.4 - 2023.3 |
| 3. | 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
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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 |
| 4. | A Research on Regulating the Quality of a Financial Statement Audit
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Grant-in-Aid for Scientific Research (B)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2017.4 - 2020.3 |
| 5. | 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 |
| 6. | Organizing and Institutionalization process of cooperation and competence building: An empirical analysis of audit industry in Japan
|
Grant-in-Aid for Scientific Research (B)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2016.4 - 2019.3 |
| 7. | A Comparative Study on Accounting and Auditing Issues in ASEAN countries
|
Grant-in-Aid for Scientific Research (B)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2016.4 - 2019.3 |
| 8. | 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
|
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 |
| 9. | audit market
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2013.8 - | |
| 10. | A study on an auditing for internal control from the viewpoint of theoretical, archival and experimental research
|
Grant-in-Aid for Scientific Research (C)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2013.4 - 2016.3 |
| 11. | A study in Integrated Disclosure of Risk Information -A New Viewpoint of Financial Reporting into Integrated Reporting-
|
Grant-in-Aid for Scientific Research (B)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2013.4 - 2016.3 |
| 12. | Economic research on business and accounting systems in the world
|
Grant-in-Aid for Scientific Research (A)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2012.10 - 2017.3 |
| 13. | Dissolution and Transfer of Organizational Capabilities: Interdisciplinary Multi-level Analysis
|
Grant-in-Aid for Scientific Research (B)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2011.4 - 2014.3 |
| 14. | 監査人による関連性への関与とその評価に関する研究
|
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 |
| 15. | Significance and Limitations of Fair Value Measurement
|
Grant-in-Aid for Scientific Research (A)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2010.4 - 2013.3 |
| 16. | Experimental Study on Factors That Influence Auditors' Risk Assessments
|
Young Scientists (B)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research ) |
2008.4 - 2011.3 |
| 17. | 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
|
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 |
| 18. | Auditors' judgment and decision making
|
2003.4 - | |
| 19. | 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
|
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 |
| 20. | 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
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奨励研究（A）
( System name: 科学研究費助成事業 ) |
2000.4 - 2002.3 |
