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J-GLOBAL ID：200901011903255331 Update date: Mar. 12, 2025

Ozawa Michihiro

Affiliation and department：
Job title： Associate Professor
Other affiliations (2)：

Research field (1)： Accounting

Research keywords (1)： Auditing and Accounting

Research theme for competitive and other funds (9)：

2023 - 2026 新収益認識会計基準の適用が企業行動に及ぼす影響に関する多面的研究
2021 - 2024 Research on Audit and Assurance Framework for Nonfinancial Disclosures
2020 - 2023 A Study on the Conceptual Framework for Financial Statements Audit
2013 - 2016 CSR報告書に対する保証の多面的実証研究
2009 - 2011 Analysis on judgments of auditors and analysts relating to contractual obligations

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Papers (24)：

Michihiro Ozawa. The Evolution of Technology and its Impact on Internal Audit : Focus on the Fintech. 2024. 78. 1. 1-14
Michihiro OZAWA. Changes in Internal Auditing Due to Technology and Its Impact on Financial Statement Audits. RIKKYO ECONOMIC REVIEW. 2023. 77. 2. 25-38
Makoto Tsukahara, Michihiro Ozawa, Tomoya Yoshida, Ryousuke Nakamura. Analysis of the actual financial impact of the application of the new revenue recognition standard. 2022. 202. 6. 54-67
中村亮介, 塚原慎, 小澤康裕, 吉田智也. 新収益認識基準が比較可能性に与える影響 -アンケート調査結果を用いた実証分析. グローバル会計研究. 2022. 3. 17-35
塚原慎, 中村亮介, 小澤康裕. 収益認識基準変更の影響分析-上場企業へのアンケート調査に基づいて-. 一橋大学大学院経営管理研究科マネジメント・イノベーション研究センターワーキング・ペーパー. 2020. 237. 237. 1-22

MISC (10)：

From the perspective of research and education. Accounting. 2025. 77. 4. 53-59
小澤康裕. 立教大学におけるIRのこれまでとこれから. IDE 現代の高等教育. 2022. 641. 40-43
小澤康裕, オザワミチヒロ. これまでの「公認会計士制度説明会」を振り返って. 立教大学経済研究所年報 = Annual report. 2015. 2015. 3-3
小澤康裕. 書評福川裕徳著『監査判断の実証分析』. 産業経理. 2013. 73. 108-109
小澤康裕. 立教ゼミナールにおけるアクティブ・ラーニング型授業 (全カリシンポジウム2012 全カリにおけるアクティブ・ラーニングと学生の能動的学修). 大学教育研究フォーラム. 2013. 18. 44-49

Books (12)：

Basic Concepts of Financial Statement Audit
2024 ISBN:9784502517419
Basic Concepts of Financial Statement Audit
2024 ISBN:9784502517419
Basic Concepts of Financial Statement Audit
2024 ISBN:9784502517419
Experimental study on the influence of assurance providers on the investment decisions of non-financial information users
2024
Disclosure and audit of non-financial information in Australia
2024

Lectures and oral presentations (4)：

Education (3)：

Professional career (1)：

Work history (6)：

2008/04/01 - 現在 RIKKYO UNIVERSITY Graduate School of Economics Field of Study: Economics Associate Professor
2008/04/01 - 現在 RIKKYO UNIVERSITY College of Economics Department of Accounting and Finance Associate Professor
2010/04/01 - 2011/08/31 University of New South Wales School of Accounting Senior Visiting Fellow
2006/04/01 - 2008/03/31 RIKKYO UNIVERSITY College of Economics Department of Accounting and Finance Lecturer
2003/04/01 - 2006/03/31 Kobe University Graduate School of Business Administration

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Committee career (7)：

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Association Membership(s) (4)：

日本簿記学会 , 日本監査研究学会 , 日本会計研究学会 , American Accounting Association

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