Rchr
J-GLOBAL ID：200901075056543579
Update date: Oct. 16, 2024
Kozuma Kyoko
コウヅマ キョウコ | Kozuma Kyoko
Affiliation and department：
Job title：
Professor
Research field (1)：
Accounting
Research keywords (11)：
生物多様性
, 人権
, サステナビリティ情報
, 社会・環境情報
, Due Diligence
, 気候変動
, sustainability reporting
, climate-related risk
, 監査
, ESG情報
, 社会・環境情報;
Research theme for competitive and other funds (6)：
- 2021 - 2024 Research on Audit and Assurance Framework for Nonfinancial Disclosures
- 2015 - 2018 Theoretical, historical and empirical research on the current situation and challenges of female accounting researchers in Japan
- 2013 - 2017 Demonstration of divergence of corporate risk information disclosure and measurement of assurance level of audit of the risk information
- 2009 - 2011 Formulation of Auditors' judgments of Fraud Risk Assessment in Financial Statements Audit
- 2008 - 2010 Theoretical and International Study on Organizational Governance and System Reform for Securing Auditor's Independence
- 2004 - 2006 International Empirical Research on Disclosure and Audit or Assurance Engagements of Information about Corporate Business Risks under Uncertainties
Show all
Papers (27)：
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Kozuma, Kyoko. Equivalence of Sustainability Reporting Standards in Applying CSRD. 2024
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Kyoko Kozuma. Challenges for Japanese Companies Regarding Assurance Opinions Under The Corporate Sustainability Reporting Directive. Annals of Social Sciences & Management Studies. 2024. 10. 4. 1-6
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Kozuma, Kyoko. The Future of Sustainability Assurance in International Trends. Accounting. 2024. 76. 6. 24-32
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Kozuma, Kyoko. Climate-Related Risks as a Financial Statement AuditI issue. The Japanese Association of Assurance Organizations for Sustainability Information. 2024
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Kozuma, Kyoko. The Significance of Taxonomy Regulation in Fair Presentation of Sustainability Report. Accountings. 2024. 205. 5. 25-39
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Books (12)：
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監査報告の変革 欧州企業のKAM事例分析
2020
-
はじめてまなぶ監査論第2版
2020
-
監査品質の指標AQI
同文舘出版 2017
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はじめてまなぶ監査論
中央経済社 2017
-
監査法人の独立性と組織ガバナンス
同文舘出版 2014
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Lectures and oral presentations (16)：
-
Sustainability expertise required of certified public accountant
(2024)
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Latest trends in sustainability disclosure and assurance.
(2024)
-
Sustainability assurance expertise required for chartered accountants.
(2024)
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International Trends in Sustainability Reporting Disclosure and Assurance
(2023)
-
Assurance on Sustainability Information
(2023)
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Education (2)：
- Kobe University School of Business Administration Department of Business Administration
- Kobe University Graduate School, Division of Administration
Professional career (1)：
Committee career (3)：
- 2018/12 - 2022/06 公認会計士試験委員
- 2017/10 - 2018/03 環境省 「環境情報開示のあり方」研究会 委員
- 2008/10 - 2010/09 日本公認会計士協会経営研究調査会CSR保証専門部会 オブザーバ
Awards (2)：
- 2014/09/05 - 日本会計研究学会 日本会計研究学会学会賞
- 2008/09/21 - 日本監査研究学会 日本監査研究学会監査研究奨励賞
Association Membership(s) (2)：
JAPAN AUDITING ASSOCIATION
, JAPAN ACCOUNTING ASSOCIATION
