HASHIGAMI TORU

橋上徹 | HASHIGAMI TORU

Affiliation and department：

Research field (1)： Accounting

Research keywords (45)： Restructureed Issues , 廃業の会計・税務・法務 , 学校法人会計・監査 , Accounting of national and local govement , NPO Accounting , M&A , 資本コスト , 金融コングロマリット , 企業価値評価 , accounting for banking , accounting for insurance , securitalization , consolidation accounting , corporate governance , accounting fraud , internal control , corporate finance , accounting standard , financial management , trust act , financial regulation , financial law , cost accounting , international audit , tax accounting , tax , international reporting , US GAAP , international accounting , finance , insurance law , bank , insurance , Financial Instruments and Exchange Act , Insurance Business Act , Banking Act , commercial law , book keeping , accounting law , managerial accounting , audit , corporate law , accounting system , financial accounting , accounting

Research theme for competitive and other funds (1)：

2021 - 2024 内部監査との機能的類似性に着目した書面添付制度の信憑性醸成効果に関する研究

Papers (118)：

Toru Hashigami. A new consideration on profit sharing to with the board members compensations- in the light of Nissan & Co.,Ltd Scandal. Bulletin of the Faculty of Regional Development Prefectual University of Hiroshima. 2023. 2. 29-46
Toru Hashigami. Elucidation of Boundary among Provision,Contingent Liability and Equity in Socioeconomic Facing High Uncertainty. 2022. 1. 64-85
橋上徹. 大規模自然災害に対処する為の水準確保も含めた保険・共済持続発展に関する研究. 産業經理. 2019. 79. 1. 116-130
橋上徹. 連結範囲規制を巡る諸課題と探求 : 連結範囲規制の網羅性欠如への対応を中心として. 広島大学マネジメント研究. 2019. 20. 13-15
橋上徹単著(創成社) ハシガミトオル. 現代の連結会計制度における諸課題と探求-連結範囲規制のあり方を考える-. 2018

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Books (1)：

Issues to be solved or considered in thecurent consolidate statements mainly focused on regulations of scope of consolidated subsidiaries
2018 ISBN:9784794415301

Professional career (4)：

博士(マネジメント) ((国立大学法人)広島大学)
修士(法学) (筑波大学)
経営学士 (一橋大学)
筑波大学大学マネジメント専攻(単位取得後満期退学) (筑波大学)

Committee career (5)：

2001/08 - 2013/06 Accounting Standards Board of Japan International Comittee - Insurance Working Group
2005/10 - 2012/09 Accounting Standards Board of Japan SPC&Trust Commitee
2008/10 - 2008/10 衆議院法務委員会・「改正信託法」有識者参考人(国会答弁)
2006/01 - 2006/12 The Japanese Institute of Certified Public Accountante Chairman of the research team of Japasene Financial Instruments and Exchange Act
2005/02 - 2005/06 金融庁第三分野の責任準備金積立ルール・事後検証等に関する検討チーム専門委員

Awards (3)：

2018/06 - 日本公認会計士協会博士号受賞公認会計士
2017/12 - National Hiroshima University the Excellent Student Scholarship of National Hiroshima University
2017/09 - The Japanese Institution of Certified Public Accountants the award paper to the contribution to local development so called "chihou-sousei" for 2017 JICPA reserach event Award contribution to "Chihou-Sosei" by the paper and lecture of the usefulness of new auditing and assurance systems- special purpose he usefulness of new auditing and assurance systems- so called special purpose systems for the judgements of creditability of mainly loans’ amounts and lengths for the viewpoints of local financial institutions for the developments in Japan

Association Membership(s) (14)：

国際公会計学会 , 広島大学マネジメント学会 , 中四国商経学会 , 第一税理士協議会 , JAPAN SOCIETY OF MONETARY ECONOMICS , 日本証券アナリスト協会 , 日本簿記学会 , JAPAN ACADEMY OF SMALL BUSINESS STUDIES , JAPAN ACCOUNTING ASSOCIATION , Japan Foundation for Accounting Education and Learning , JAPANESE ASSOCIATION FOR INTERNATIONAL ACCOUNTING STUDIES , The Japanese Instituite of Certified Public Accountants , Japan International Control Association , JAPAN AUDITING ASSOCIATION

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