The Theoretical and Empirical Research for the Usefulness of Financial Information of IFRS

• Project/Area Number: 24730385
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Nagoya University
• Principal Investigator: Semba HU Dan 名古屋大学, 経済学研究科(研究院), 准教授 (10386667)
• Project Period (FY): 2012-04-01 – 2016-03-31
• Project Status: Completed (Fiscal Year 2015)
• Budget Amount: ¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000); Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000); Fiscal Year 2013: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000); Fiscal Year 2012: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
• Keywords: 財務情報の有用性 / 実証研究 / 国際会計 / 会計 / 財務情報

Outline of Final Research Achievements

This research attempts to analyze the financial information of International Financial Reporting Standards (IFRS) in several countries. The author reviewed previous studies and did some empirical work. The output of this project is 17 papers and 1 chapter of a book.

Research Products

• [Journal Article] 「PCAOBと監査の質～AQIプロジェクトを中心に～」 (2016)
  • Author(s): 仙場 胡丹
  • Journal Title: 同志社商学 Volume: 67 Pages: 111-126
  • Acknowledgement Compliant
• [Journal Article] Executive ability, industry competition and executive pay: An empirical analysis of Chinese listed companies (2016)
  • Author(s): Fang Fang, Gao Minghua,Semba HU Dan
  • Journal Title: The Economic Science Volume: 63 Pages: 1-10
  • Peer Reviewed / Int'l Joint Research
• [Journal Article] CAN OVERSEAS INVESTMENT IMPROVE EARNINGS QUALITY? (2016)
  • Author(s): Gu Junjian,Semba HU Dan
  • Journal Title: The Journal of Developing Areas Volume: forthcoming
  • Peer Reviewed
• [Journal Article] Does Big N Matter for Audit Quality? Evidence from Japan (2016)
  • Author(s): Semba HU Dan,Kato Ryo
  • Journal Title: The Asian Review of Accounting Volume: forthcoming
  • Peer Reviewed
• [Journal Article] AUDIT QUALITY AND MEASUREMENT: TOWARDS A COMPREHENSIVE UNDERSTANDING (2015)
  • Author(s): Semba, HU Dan
  • Journal Title: Academy of Accounting and Financial Studies Journal Volume: 19 Pages: 209-222
  • Peer Reviewed / Acknowledgement Compliant
• [Journal Article] ABNORMAL AUDIT FEES AND AUDITOR SIZE IN THE JAPANESE AUDIT MARKET (2015)
  • Author(s): Semba, HU Dan
  • Journal Title: Academy of Accounting and Financial Studies Journal Volume: 9 Pages: 141-152
  • Peer Reviewed / Acknowledgement Compliant
• [Journal Article] THE INCENTIVE OF EARNINGS MANAGEMENT IN CHINA FROM PROFIT BENCHMARKS PERSPECTIVE (2015)
  • Author(s): Gu Junjian,Semba HU Dan
  • Journal Title: Academy of Accounting and Financial Studies Journal Volume: 19 Pages: 171-185
  • Peer Reviewed
• [Journal Article] ACCRUALS-BASED AUDIT QUALITY IN THE JAPANESE AUDIT MARKET (2015)
  • Author(s): Semba HU Dan,Kato Ryo
  • Journal Title: Academy of Accounting and Financial Studies Journal Volume: 19 Pages: 186-197
  • Peer Reviewed
• [Journal Article] AUDIT FEES, EARNINGS MANAGEMENT, AND LITIGATION RISK: EVIDENCE FROM JAPANESE FIRMS CROSS-LISTED ON U.S. MARKETS (2015)
  • Author(s): Gu Junjian,Semba HU Dan
  • Journal Title: Academy of Accounting and Financial Studies Journal Volume: 19 Pages: 125-140
  • Peer Reviewed
• [Journal Article] Does ownership structure affect the degree of corporate financial distress in China? (2015)
  • Author(s): Hu Dan, Zheng, Haiyan
  • Journal Title: Journal of Accounting in Emerging Economies Volume: 5 Pages: 35-50
  • Peer Reviewed
• [Journal Article] 中国における中小企業会計2014についての一考察 (2015)
  • Author(s): 胡丹
  • Journal Title: 経済科学 Volume: 62 Pages: 55-63
  • Acknowledgement Compliant
• [Journal Article] Accruals-Based Audit Quality in the Japanese Audit Market. (2015)
  • Author(s): Hu Dan, Ryo Kato
  • Journal Title: Academy of Accounting and Financial Studies Journal Volume: 未定
  • Peer Reviewed / Acknowledgement Compliant
• [Journal Article] The Incentive of Earnings Management in China from Profit Benchimarks Perspective. (2015)
  • Author(s): Hu Dan, Gu, Junjian
  • Journal Title: Academy of Accounting and Financial Studies Journal Volume: 未定
  • Peer Reviewed / Acknowledgement Compliant
• [Journal Article] Audit Quality and Measurement: Towards a Comprehensive Understanding. (2015)
  • Author(s): Hu Dan
  • Journal Title: Academy of Accounting and Financial Studies Journal Volume: 未定
  • Peer Reviewed / Acknowledgement Compliant
• [Journal Article] グローバル時代における会計・監査研究の行方～Cross-Country研究に注目して～ (2014)
  • Author(s): 胡丹
  • Journal Title: 国際会計研究学会 年報 Volume: 34 Pages: 5-21
  • Acknowledgement Compliant
• [Journal Article] IAASB監査品質のフレームワーク（2014）の概要と形成～高質な監査品質に向けて～ (2014)
  • Author(s): 胡丹
  • Journal Title: 経済科学 Volume: 62 Pages: 1-7
  • NAID: 40020312947
  • Acknowledgement Compliant
• [Journal Article] apanese Stock Market Reaction to Announcements of News Affecting Auditors’ Reputation: The Case of the Olympus Fraud (2014)
  • Author(s): Hu Dan, Frendy
  • Journal Title: Journal of Contemporary Accounting and Economics Volume: 10 Pages: 206-224
  • Peer Reviewed / Acknowledgement Compliant
• [Journal Article] THE INCENTIVE OF EARNINGS MANAGEMENT IN CHINA FROM PROFIT BENCHMARKS PERSPECTIVE (2014)
  • Author(s): 胡丹、Junjian Gu
  • Journal Title: ICBEIT 2014 Conference Proceedings Volume: 2014 Pages: 76-92
  • Peer Reviewed
• [Journal Article] AUDIT QUALITY AND MEASUREMENT: TOWARDS A COMPREHENSIVE UNDERSTANDING (2014)
  • Author(s): 胡丹
  • Journal Title: ICBEIT 2014 Conference Proceedings Volume: 2014 Pages: 169-182
  • Peer Reviewed
• [Journal Article] ACCRUALS-BASED AUDIT QUALITY IN THE JAPANESE AUDIT MARKET (2014)
  • Author(s): 胡丹、加藤諒
  • Journal Title: ICBEIT 2014 Conference Proceedings Volume: 2014 Pages: 183-197
  • Peer Reviewed
• [Journal Article] Roadmap to Future Mandatory Application of IFRS in Japan from the Perspective of Financial Statement Preparers (2013)
  • Author(s): 胡丹、Yao, Jun
  • Journal Title: Journal of Modern Accounting and Auditing Volume: 9 Pages: 335-347
  • Peer Reviewed
• [Journal Article] Does ownership structure affect the degree of corporate financial distress in China? (2013)
  • Author(s): 胡丹、Zheng, Haiyan
  • Journal Title: Journal of Accounting in Emerging Economies Volume: 9 Pages: 1-25
  • Peer Reviewed
• [Journal Article] Corporate Governance and Performance: Evidence from Chinese Private Listed Companies Based on Cash Flow Rights and Control Rights (2012)
  • Author(s): 胡丹、Zheng, Haiyan
  • Journal Title: The Journal Corporate Ownership and Control Volume: 9 Pages: 1-20
  • Peer Reviewed
• [Journal Article] 日本における減損会計に関する実証分析 (2012)
  • Author(s): 胡丹、車戸祐介
  • Journal Title: 会計プログレス Volume: 13 Pages: 43-58
  • NAID: 130008083276
  • Peer Reviewed
• [Journal Article] MANAGEMENT ATTITUDES TOWARD ADOPTING INTERNATIONAL ACCOUNTING STANDARDS: HOW JAPANESE MANAGEMENT ATTITUDES CHANGED IN THE PAST DECADES (2012)
  • Author(s): 胡丹
  • Journal Title: Journal of International Business Research Volume: 11 Pages: 57-72
  • Peer Reviewed
• [Presentation] DOES RECYCLING IMPROVE INFORMATION USEFULNESS OF COMPREHENSIVE INCOME? THE CASE OF JAPAN (2016)
  • Author(s): Frendy; Semba Hu Dan
  • Organizer: ICBEIT2016Japan
  • Place of Presentation: 名古屋大学
  • Year and Date: 2016-03-15
  • Int'l Joint Research
• [Presentation] THE REGULATOR’S VIEW OF AUDIT QUALITY: A FOCUS ON IAASB’S PROPOSED FRAMEWORK FROM THE PERSPECTIVE OF INSTITUTIONAL THEORY (2016)
  • Author(s): Semba Hu Dan
  • Organizer: ICBEIT2016Japan
  • Place of Presentation: 名古屋大学
  • Year and Date: 2016-03-15
  • Int'l Joint Research
• [Presentation] SHOULD INVESTORS FOCUS THEIR ATTENTION ON THE JAPANESE FINANCIAL STATEMENT? (2016)
  • Author(s): Gu, Junjian; Semba Hu Dan
  • Organizer: ICBEIT2016Japan
  • Place of Presentation: 名古屋大学
  • Year and Date: 2016-03-15
  • Int'l Joint Research
• [Presentation] Can overseas investment improve earnings quality? (2015)
  • Author(s): Gu, Junjian
  • Organizer: Asia-Pacific Conference on Business and Social Sciences 2015 Kuala Lumpur Malaysia
  • Place of Presentation: Grand seasons Hotel, Kuala Lumpur
  • Year and Date: 2015-11-23
• [Presentation] 特別目的の財務諸表の保証業務に関する研究 (2015)
  • Author(s): 浦崎直浩
  • Organizer: 日本監査研究学会第38回全国大会
  • Place of Presentation: 青山学院大学
  • Year and Date: 2015-09-11
• [Presentation] 報酬、利益操作、訴訟リスクの関連性－米国上場する日本企業を分析対象として－ (2015)
  • Author(s): Gu, Junjian
  • Organizer: 日本会計研究学会第74回大会
  • Place of Presentation: 神戸大学
  • Year and Date: 2015-09-08
• [Presentation] 負債と資本の中間項目の開示 (2015)
  • Author(s): 野口晃弘
  • Organizer: 日本ディスクロージャー研究学会第11回研究大会
  • Place of Presentation: 明星大学
  • Year and Date: 2015-06-20
• [Presentation] Abnormal audit fees and auditor size in the Japanese audit market (2015)
  • Author(s): Hu dan
  • Organizer: The International Conference on Business, Economics and Information Technology (ICBEIT) 2015
  • Place of Presentation: the Westin Resort, Guam, USA
  • Year and Date: 2015-03-24
• [Presentation] Audit fees, earnings management, and litigation risk: evidence from Japanese firms cross-listed on US markets (2015)
  • Author(s): Hu dan, Gu Junjiang
  • Organizer: The International Conference on Business, Economics and Information Technology (ICBEIT) 2015
  • Place of Presentation: the Westin Resort, Guam, USA
  • Year and Date: 2015-03-24
• [Presentation] The Relevance of Japanese Horizontal Keiretsu Affiliated Firms from the Perspective of Disclosure Quality (2014)
  • Author(s): Hu dan, Frendy
  • Organizer: 2nd Gadjah Mada International Conference on Economics and Business 2014,
  • Place of Presentation: Eastparc Hotel, Yogyakarta, Indonesia
  • Year and Date: 2014-12-05
• [Presentation] The Relevance of Japanese Horizontal Keiretsu Affiliated Firms from the Perspective of Disclosure Quality (2014)
  • Author(s): Hu dan, Frendy
  • Organizer: International Corporate Governance Symposium 2014
  • Place of Presentation: Dusit Thani Hotel Pattaya, Thailand
  • Year and Date: 2014-12-01 – 2014-12-03
• [Presentation] 監査の質に関する研究－概念的構築、評価フレームワークと実証的測定－ (2014)
  • Author(s): 胡丹
  • Organizer: 日本会計研究学会第73回大会
  • Place of Presentation: 横浜国立大学
  • Year and Date: 2014-09-05
• [Presentation] 監査の質に対する考察～IAASBの動向を中心に～ (2014)
  • Author(s): 胡丹
  • Organizer: 国際会計研究学会第31回研究大会
  • Place of Presentation: 神戸学院大学
  • Year and Date: 2014-08-26
• [Presentation] 「中国の会計諸環境が国際財務報告規準(IFRS)とのコンバージェンスに与える影響の分析」へのコメント (2014)
  • Author(s): 胡丹
  • Organizer: 日本会計研究学会中部部会第133回大会
  • Place of Presentation: 名古屋大学
  • Year and Date: 2014-07-05
• [Presentation] Japanese Stock Market Reaction to the Announcements of News Affecting Auditors’ Reputation: The Case of Olympus Fraud (2014)
  • Author(s): Frendy
  • Organizer: Journal of Contemporary Accounting and Economics Symposium 2014
  • Place of Presentation: MONASH University Malaysia
  • Invited
• [Presentation] グローバル時代における会計・監査研究の行方～Cross-Country研究に注目して～ (2014)
  • Author(s): 胡丹
  • Organizer: 国際会計研究学会第4回西日本部会
  • Place of Presentation: 大阪経済大学
  • Invited
• [Presentation] AUDIT QUALITY AND MEASUREMENT: TOWARDS A COMPREHENSIVE UNDERSTANDING (2014)
  • Author(s): 胡丹
  • Organizer: The International Conference on Business, Economics and Information Technology (ICBEIT) 2014
  • Place of Presentation: the Regent Hotel, Taipei City, Taiwan
• [Presentation] THE INCENTIVE OF EARINGS MANAGEMENT IN CHINA FROM PROFIT BENCHMARKS PERSPECTIVE (2014)
  • Author(s): Gu, Junjian
  • Organizer: The International Conference on Business, Economics and Information Technology (ICBEIT) 2014
  • Place of Presentation: the Regent Hotel, Taipei City, Taiwan
• [Presentation] ACCRUALS-BASED AUDIT QUALITY IN THE JAPANESE AUDIT MARKET (2014)
  • Author(s): 胡丹
  • Organizer: The International Conference on Business, Economics and Information Technology (ICBEIT) 2014
  • Place of Presentation: the Regent Hotel, Taipei City, Taiwan
• [Presentation] 日本における監査の質と監査法人の規模に関する実証研究 (2013)
  • Author(s): 胡丹
  • Organizer: 日本会計研究学会第72回大会
  • Place of Presentation: 中部大学
• [Presentation] 監査の質とその測定方法に関する一考察－米国文献を中心として－ (2013)
  • Author(s): 胡丹
  • Organizer: 国際会計研究学会第30回研究大会
  • Place of Presentation: 中央大学
• [Presentation] Japanese Stock Market Reaction to the Announcements of News Affecting Auditors' Reputation: The Case of Olympus Fraud (2013)
  • Author(s): Frendy
  • Organizer: he 4th International Conference of The Japanese Accounting Review (TJAR)
  • Place of Presentation: 神戸大学
• [Presentation] Impacts of Audit Quality on the Stock Price Synchronicity: Comparison between Chinese State-owned Enterprises and Non-state-owned Enterprises
  • Author(s): 胡丹、Lv, Xin
  • Organizer: 中国経済学会第11回全国大会
  • Place of Presentation: 立正大学
• [Book] 特別目的の財務諸表の保証業務に関する研究―中間報告― (2015)
  • Author(s): 浦崎直浩 他
  • Total Pages: 206
  • Publisher: 日本監査研究学会第38回全国大会
• [Book] 中小企業の会計制度－日本・欧米・アジア・オセアニアの分析（１２章執筆） (2015)
  • Author(s): 河﨑 照行、ほか、胡丹
  • Total Pages: 320
  • Publisher: 中央経済社