Ohnuma Hiroshi

オオヌマヒロシ | Ohnuma Hiroshi

Affiliation and department：
Job title： Professor

Research field (1)： Accounting

Research keywords (2)： economic motivation for tax avoidance , fundamental structure of accounting recognition

Research theme for competitive and other funds (13)：

2024 - 2029 empirical research for the association between output and input which are created with corporate value creation process.
2017 - 2023 コーポレート・ガバナンスの巧拙と不祥事発生時点の株価下落の関係解明に関する研究
2016 - 2023 組織内多様性と経営者属性の多様性の拡大が租税負担削減行動に与える影響
2011 - 2015 About the influence that the international taxation factor in the multinational enterprise gives in the capital market
2011 - 2014 A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure

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Papers (85)：

Hiroshi Ohnuma, Takehide Ishiguro. Tax Avoidance by Overconfident Managers and Restraint by Corporate Governance: evidence from Japan. Shogaku Ronsan (The Journal of Coomerce). 2023. 65. 3/4. 1-46
Hiroshi Ohnuma. AUDIT FEES, TAX AGGRESSIVENESS, AND TAX RISK. THIRTY-SECOND ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES. 2023. 1
石黒武秀, 大沼宏, 藤田健. 日本の経済環境における利益の質による労働投資の効率性の向上. 中央大学企業研究所ワーキングペーパー. 2023. 68
Ohnuma, Hiroshi. Conservatism in Accouting and its influences on the efficiency of human resource investment. THE ACCOUNTING RESEARCH. 2022. 62. 23-33
ohnuma Hiroshi. Incentive for adopting the consolidated tax return system , and its relation to corporate governance, and tax avoidance : evidence from japan. Journal of Commerce. 2021. 63. 3/4. 1-45

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MISC (6)：

大沼宏. 監査報酬と租税負担削減行動の関連性. Disclosure & IR. 2020. 15. 75-83
大沼宏. 租税回避行動はコーポレートガバナンスとどう結びつくか : 実証研究の視座 (特集租税回避と会計学 : 「税負担削減」のメカニズムを解明する!). 企業会計 = Accounting. 2016. 68. 9. 1188-1194
Consolidated Tax Return system and its relation to the corporate governance. 2015. 18. 17-31
大沼宏. IFRSと確定決算主義 (特集 IFRSと会社法). 企業会計. 2013. 65. 5. 625-630
The Relationship between the Conditions of Stock Option and the Investors' Behavior. 2012. 61. 4. 5-17

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Books (9)：

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Lectures and oral presentations (63)：

tradeoff between real discretionary activities and accounting discretionary activities in the Japanese firms
(The Japanese association of management accounting 2024)
CORPORATE GOVERNANCE OF DEBT HOLDERS INFLUENCING TAX AVOIDANCE - EVIDENCE RELATED FINANCIAL EXPERTISE IN JAPAN-.
(Japan Accounting Association 2024)
Audit Fees, Tax Aggressiveness, and Tax Risk
(32nd Asian-Pacific Conference on International Accounting Issues 2023)
日本の経済環境における利益の質による労働投資の効率性の向上
(日本管理会計学会2023年度年次大会 2023)
監査報酬と租税負担削減行動、及び税務リスク
(日本会計研究学会第80回全国大会 2021)

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Education (3)：

Professional career (2)：

Work history (18)：

2024/07 - 現在 National tax college main course lecturer
2023/04 - 現在 Tokyo University of Science School of Management Department of Business Economics
2021/04 - 現在 Nishogakusha University Faculty of International Politics and Economics Department of International Business temporary lecturer
2019/04 - 現在 Chuo University Faculty of Commerce Department of Accounting professor
2017/09 - 現在 Aomori Public College the Graduate School of Management and Economics

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Committee career (5)：

2019/11 - 2023/11 金融庁公認会計士監査審査会公認会計士試験委員
2016/04/01 - 2018/03/31 日本IR研究学会学会誌及び論文誌の編集者
2016/04/01 - 2018/03/31 Japan Investor Relation association editorial board
2014/04/01 - 2016/03/31 日本ディスクロージャー研究学会編集委員
2014/04/01 - 2016/03/31 Japanese Association for Research in Disclosure editing boards

Awards (1)：

Association Membership(s) (3)：

日本ディスクロージャー研究学会 , 日本IR学会 , 日本経営分析学会

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