Rchr
J-GLOBAL ID：200901037820837923   Update date: Feb. 01, 2024

Toba Yoshihide

トバ ヨシヒデ | Toba Yoshihide
Affiliation and department：
Waseda University Comprehensive Research Organization

About Waseda University Comprehensive Research Organization


Other affiliations (1)：
  • 国際教養大学  客員教授
Research keywords  (1)： accounting auditing internal control corporate governance, corporate auditor auditing standards, audit profession audit history
Research theme for competitive and other funds  (7)：
  • 2010 - 2012 Auditors' Judgment in a Financial Statement Audit and Professional Skepticism in Auditing
  • 1998 - 1999 Independence in Appearance of the CPAs Expected in the Market-oriented Economy
  • 1992 - 1993 Problems of Auditing Standards and its Future Reform
  • 監査上の懐疑主義の概念的枠組みの研究
  • Empirical Research on Independent Auditors' Independence
Show all
Papers (10)：
  • 鳥羽 至英. 監査人に求められる特性は何か:職業的懐疑心(Professional Skepticism)それとも誠実性(Integrity)?-職業的懐疑心は、誰(who)が、何(what)に対して発揮するのか。. 『会計情報』. 2014. 452. 2-8
  • 鳥羽 至英. 財務諸表監査における懐疑主義の適用-職業的懐疑心の初期設定とその後の改訂. 早稲田商学. 2013. 434. 195-229
  • TOBA, Yoshihide. Toward a conceptual framework of professional skepticism in auditing. 2011. 47. 83-116
  • 鳥羽 至英. 監査の失敗と監査上の懐疑主義. 商学研究科紀要. 2010. 71. 1-19
  • 鳥羽 至英. ナナボシ粉飾決算事件訴訟判決の監査上の意義. 月刊監査役. 2010. 565. 38-61
ｍore...
Books (9)：
  • 監査を今、再び考える
    国元書房 2018
  • SEC 会計・監査執行通牒
    国元書房 2018
  • Audit Skepticism in a Financial Statement Audit
    2017
  • 財務諸表監査
    国元書房 2015
  • 内部統制の理論と制度
    国元書房 2007
ｍore...
Education (5)：
  • 1974 - 1983 Waseda University Graduate School of Commerce
  • 1972 - 1974 Indiana University - Bloomington Graduate School of Business
  • 1971 - 1972 Waseda University Graduate School of Commerce Master of Arts in Commerce, Ph.D program
  • 1969 - 1971 Waseda University The Graduate School of Commerce accounting
  • 1965 - 1969 Waseda University Faculty of Political Economics Department of Economics
Professional career (1)：
  • Philosophy of Doctor in Commerce (Waseda University)
Work history (6)：
  • 2017 - 現在 Akita International University visiting professor
  • 2005 - 2017 present School of Commerce, Waseda University, Professor
  • 1984 - 2005 School of Commerce, Senshu University, Professor
  • 1979 - 1984 School of Commerce, Senshu University, Associate professor
  • 1978 - 1979 School of Commerce, Senshu University, Assistant professor
Show all
Awards (5)：
  • 1993/09 - Accounting Literature Award of Japan Accounting Association
  • 1984/07 - Accounting Literature Award of The Japanese Institute of CPAs
  • 1978/09 - Manuscript Award of Japan Accounting Association
  • 1974/08 - American Accounting Association Competitive Manuscript Contest Award of American Accounting Association A General Theory of Evidence as the Conceptual Foundation in Auditing Theory
  • 1971/03 - Waseda University Ono Azusa Award
Association Membership(s) (2)：
Japan Accounting Association ,  American Accounting Association
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