KATO TATSUHIKO

カトウタツヒコ | KATO TATSUHIKO

Affiliation and department：
Job title： Professor

Research field (2)： Other , Accounting

Research keywords (2)：会計学 , Accounting

Research theme for competitive and other funds (11)：

2012 - 2015 Experimental Investigations of client rejection of audit firms
2009 - 2012 Experimental Investigations of Mandatory Audit Firm Rotation
2007 - 2009 The Effect of Internal Control Reliability and Administrative Sanctions on Market Efficiency: Experimental Investigations
2003 - 2005 Experimental Investigsations of Effectiveness of Auditing
公会計に関する研究

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Papers (34)：

Key Audit Matters and the Manager's Disclosures: A Comparison between the First and the Second Year Applications of Early Adopted Companies in Japan. Accounting. 2021. 200. 4. 333-347
Key Audit Matters and the Disclosure: an Analysis of Early Adopted Cases in Japan. Bulletin of School of Commerce Meiji University. 2021. 103. 2. 45-58
The Inducement of Government Accounting Reforms in Aids of Qualifications Issued by French Government Accounting Office. Accounting. 2020. 198. 3. 219-232
Tatsuhiko Kato. The Rapidity of Disclosing Financial Statements as a Signal for the Competence of a Governor: A Theory and the Empirical Examination. Accounting. 2019. 196. 5. 453-464
Tatsuhiko Kato. A Study on the Recent Japanese Fraudes Cases : from the View Point of Contract Theory. Accounting. 2018. 194. 6. 562-573

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MISC (75)：

フランスにおける発生主義情報の活用と保証型財務検査の実態に関する調査研究. 2017
公会計における現金主義から発生主義への移行の会計実務、検査の効果と影響に関する外国語文献等の翻訳・調査業務. 2016
加藤達彦. 亀井孝文「公会計の概念と計算構造」. 産業経理. 2014. 76. 3. 98-99
ドイツ及びフランスにおける財務書類の検査及びその結果の報告の状況に関する調査研究. 2011
The Carrot and Stick Effect of Law Enforcement on the Inducement of Trust in the Markets. 明治大学商学論叢. 2008. 90. 4. 1-24

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Books (14)：

ドイツ・フランスの公会計・検査制度
中央経済社 2012 ISBN:9784502452208
公会計・監査用語辞典第2版
ぎょうせい 2010
Developments on Experimental Economics: New Approaches to Solving Real-world Problems
Springler 2007 ISBN:9783540686590
v.260頁 no.
2005
Dictionary for Public Sector Accounting and Auditing no.
2002

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Lectures and oral presentations (41)：

The Rapidity of Disclosing Financial Statements as a Signal for the Competence of a Governor in the Japanese Local Governments: a Theory and the Experimental Examination
(43th Annual Congress of European Accounting Association 2021)
A More Appropriate Statement of Financial Performance for the Local Governments
(The 41st Annual Congress of EAA in Milan, Italy 2018)
More Appropriate Financial Statements for the Local Governments
(The 16th Biennial Congress of CIGAR, in Porto, Portugal 2017)
フランスにおける国の会計改革の推移と現状
(第18回国際公会計学会全国大会 2015)
An Experimental Invetigation of Audit Liability and Client Rijection
(The 38 th Annual Congress of EAA in Glasgow, United Kingdom 2015)

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Education (5)：

Professional career (1)：

Committee career (2)：

Awards (1)：

Association Membership(s) (3)：

国際公会計学会 , 日本監査研究学会 , 日本会計研究学会

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