Noriyuki Tsunogaya

ツノガヤノリユキ | Noriyuki Tsunogaya

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

Research field (1)： Accounting

Research keywords (4)： Diversity , Professional judgements , IFRS , Convergence

Research theme for competitive and other funds (11)：

2024 - 2027 日本の会計・監査制度と監査人の専門的判断に関する研究
2022 - 2026 Scientific Research of Accounting Informatics
2021 - 2024 国際会計領域における会計上の判断に関する研究
2020 - 2024 A study of foreign language effect on professional judgement in accounting: Developing theoretical framework and Improving accounting practice and education
2018 - 2021 The Historical Development and Changing Processes of Corporate Reporting Systems in Japan

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Papers (80)：

角ヶ谷典幸. 「リース会計基準(案)の経緯と課題-借手のオペレーティング・リースの会計処理-」. 『會計』. 2024. 206. 2. 55-67
Miao, X, Shuto, H, Tsunogaya, N. "Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan". Accounting, Economics, and Law: A Convivium. 2023
Does the Voluntary Adoption of IFRS have Impacts on the Value Relevance of Accounting Information?. 2023. 24. 21-39
角ヶ谷典幸. 「リース会計・使用権アプローチの未解決課題」. 『會計』. 2023. 203. 5. 1-14
Sugahara, S, Tsunogaya, N, Kim, J. "Interaction effect of foreign language and obedience pressure on ethical judgement in accounting: Evidence from Japan". Journal of International Accounting Research. 2023. 22. 1. 83-98

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MISC (3)：

角ヶ谷典幸. 【書評】中島真澄・片山智裕編著『フォレンジック会計-会計と企業法務との連携-』. 『産業經理』. 2024. 84. 2. 88-89
顧俊堅, 金鐘勲, 苗馨允, 野口倫央, 首藤洋志, 角ヶ谷典幸. 講演録:Andreas Barckow議長の講演-IASBの最新プロジェクトを語る. 『企業会計』. 2024. 76. 6. 9-16
角ヶ谷典幸. 「一橋会計学のテロワール-国際的な会計制度研究を育む土壌-」. 『企業会計』. 2023. 75. 9. 110-116

Books (8)：

“Factors affecting international accounting practices” In Encyclopedia of International Accounting (edited by Chand, P.), pp.159-166
Edward Elgar 2024 ISBN:9781800889705
『財務会計論・II応用論点編』(初版~第17版)
中央経済社 2024 ISBN:9784502462016
『リース会計制度の経済分析』
中央経済社 2018 ISBN:9784502250712
『会計基準のコンバージェンス』(体系現代会計学第4巻)
中央経済社 2014 ISBN:9784502085703
『公正価値会計のフレームワーク』(Nissim,D. and Penman,S. Principles for the Application of Fair Value Accounting, White Paper No.2, Columbia Business School, 2008)
中央経済社 2012 ISBN:9784502449109

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Lectures and oral presentations (66)：

Navigating Financial Turmoil: Assessing Distress in Japanese Companies through Readability and Length Cues
(The 6th Annual Conference of the Japan Economy Network 2024)
"Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan"
(Japanese Association of International Accounting Studies, IASB Support Project, Kindai University 2023)
"Do Female Lead-Signing Partners Enhance Audit Quality? Evidence from Japan"
(Korea International Accounting Association, Chung-Ang University, Seoul, Online 2023)
"The Effect of the Group Composition in an Audit Engagement Team on Modified Audit Opinions: Evidence from Japan"
(The 9th International Workshop on Accounting & Regulation, Siena, Italy 2023)
「日本的会計諸制度の変遷と課題」(最終報告)
(国際会計研究学会第39回研究大会, 日本大学(オンライン) 2022)

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Works (59)：

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Education (1)：

Professional career (1)：

Work history (5)：

2020/09/01 - 現在 Hitotsubashi University Faculty of Commerce and Management Professor
2020/09/01 - 現在 Hitotsubashi University Graduate School of Business Administration Department of Business Administration Professor
2020/09 - 現在 Hitotsubashi University Graduate School of Business Administration Professor
2010/09 - 2011/03 マッコーリー大学客員研究員
2009/08 - 2010/08 ワシントン大学フルブライト研究員

Committee career (6)：

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Awards (2)：

Association Membership(s) (5)：

European Accounting Association , American Accounting Association , 日本簿記学会 , 国際会計研究学会 , 日本会計研究学会

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