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J-GLOBAL ID：201401018907248970   Update date: Apr. 17, 2024

Kawahara Naoko

カワハラ ナオコ | Kawahara Naoko
Affiliation and department：
Kindai University Faculty of Business Administration Department of Accounting

About Kindai University Faculty of Business Administration Department of Accounting


Job title： Professor
Homepage URL  (1)： http://kaken.nii.ac.jp/d/r/40511184.ja.html
Research field  (1)： Accounting
Research keywords  (20)： Sustainability Information Assurance ,  ESG/SDGs Disclosure ,  Local governments' environmental disclosure ,  ESG risk ,  Climate change information disclosure ,  Biodiversity information disclosure ,  ESG Fraud ,  Public Accounting and Auditing ,  Accounting Fraud ,  Sustainable Finance ,  Social Business ,  Social and Environmental Accounting ,  Social Impact Assessment ,  Social and Environmental Reporting ,  Environmental Information Disclosure ,  Sustainability Reporting ,  Non-financial Information ,  ESG Disclosure ,  Responsible Investment ,  Sustainability
Research theme for competitive and other funds  (4)：
  • 2018 - 2021 Information disclosure on social impact of municipalities' renewable energy business - Impact report model
  • 2015 - 2019 Corporate Social and Environmental Disclosure by Indonesian Companies
  • 2010 - 2012 Disclosure of Accounting Information Related to Environmental Risk on Financial Reports in Japan
  • 2010 - 2012 Empirical Study on the Practice of Applying Fair Value Accounting among listed Companies on the Stock Exchanges in East Asia
Papers (86)：
  • Naoko Kawahara, Dewi Fitriasari, Noriko Irie. Nature-related Financial Disclosure in Japanese Agriculture and Aquaculture Listed Companies-Status and Challenges-. Journal of Business Studies. 2024. 70. 4. 83-108
  • Naoko Kawahara, Dewi Fitriasari, Noriko Irie. A Historical Review of Corporate Social Responsibility, Sustainability, and Accountability Concepts Using Path Dependence Approach. Syokei-gakuso; Journal of Business Studies. 2023. 70. 3. 1-14
  • Naoko Kawahara, Noriko Irie. Climate-related Disclosure by Japanese Listed Companies ー Theory and Evidence ー. Shokei-Gakuso; Journal of Business Studies. 2023. 70. 2. 321-344
  • Naoko Kawahara, Dewi Fitriasari, Noriko Irie. Internal Carbon Pricing: Possibilities and Challenges. Kindai Management Review. 2023. 11. 53-65
  • Naoko Kawahara. Certified Fraud Examiner's Fraud Investigation Methodology No. 51: ESG Fraud and the Role of Certified Public Accountants and Certified Fraud Examiners - Part 3: Mitigating the risk of ESG fraud and ESG disclosure. Accounting & Audit Journal. 2023. 35. 8. 46-55
ｍore...
MISC (3)：
  • Naoko Kawahara. Learning with Graduate Students. 2023. 21. 2. 7-10
  • 田中 充, 藤野 善久, 入江 賀子, 川原 尚子, 浦郷 昭子, 柴田 裕希. パネルディスカッション「環境影響評価の多様な発展に向けて」. 2023. 21. 1. 40-50
  • 荒川 真司, 川原 尚子, 萩原 栄. 国際トレンディ 2008年度海外会計・監査調査研究基金資産(旧岡本基金)による海外派遣報告. 会計・監査ジャーナル. 2009. 21. 4. 133-135
Books (6)：
  • ESG・SDGs素朴な疑問Q&A
    2022
  • Q&A - Simple questions on environment and CSR for CPA (2016 version)
    2016
  • Q&A - Simple questions on environment and CSR for CPA
    2012
  • Accounting for Freshman
    Chuokeizai-sya, Inc. 2011
  • MBA International management encyclopedia
    Chuokeizai-sya. Inc. 2007
ｍore...
Lectures and oral presentations  (34)：
  • Challenges in Responding to ESG Fraud Risks.
    (14th ACFE JAPAN Conference 2023)
  • Examination of the Subject Matter and Methodologies of Social Impact Assessment: A Case of Assessments of Rural Sustainability Projects
    (The 21st Annual Conference on The Japan Society for Impact Assessment 2022)
  • Harvesting costs of forest biomass in Japan: A Bayesian multilevel meta-analysis
    (3rd Edition of Renewable and Sustainable Energy Virtual 2022)
  • Price premium for social impact information: a choice experiment for energy consumers
    (Japan Society for Land and Environment Research Conference 2021)
  • Accounting fraud and disclosure
    (Kansai Certified Fraud Examiners Study Group 2021)
ｍore...
Education (2)：
  • University of London International Foundation Courses and English Language Studies Diploma in English for Academic Purposes
  • SOAS, University of London Department of Finance and Management MSc of Finance and Financial Law
Professional career (2)：
  • MSc in Finance and Financial Law (University of London)
  • Diploma in English for Academic Purposes (University of London)
Work history (2)：
  • 2009/04 - 現在 Kindai University Professor
  • 2008/04 - 2009/03 Kindai University Associate Professor
Committee career (9)：
  • 2021/11 - 現在 Osaka Prefecture Member of the Osaka Prefecture Comprehensive External Auditor Selection Committee
  • 2021/04 - 現在 Osaka Prefecture Member of the Evaluation Committee of the Osaka Prefectural Institute of Environment, Agriculture, Forestry, and Fisheries
  • 2015/12 - 現在 Nabari-city, Mie Prefecture Board of Education
  • 2023/06 - 2023/07 Sakai-city, Osaka Members of the Sakai-city Water and Sewerage Business Roundtable
  • 2022/06 - 2022/07 Sakai-city, Osaka Members of the Sakai-city Water and Sewerage Business Roundtable
Show all
Awards (2)：
  • 2024/03 - IOP Publishing IOP Trusted Reviewer Certification: Outstanding
  • 2019/07 - Japan Society for the Promotion of Science Awarded to special committee members of the Special Committee of the Research Fellows, etc.
Association Membership(s) (6)：
The Japan Society for Impact Assessment ,  Japan Land and Environment Institute ,  Centre for Social and Environmental Accounting Research (CSEAR) ,  International Association for Impact Assessment (IAIA) ,  Japan Auditing Association ,  Japan Accounting Association
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