Updated on 2024/11/20

写真a

 
Semba, Hu Dan
 
Organization
Graduate School of Economics Department of Industrial Management System Creation of Information Associate professor
Graduate School
Graduate School of Economics
Undergraduate School
School of Economics
Title
Associate professor
External link

Degree 3

  1. Ph.D. ( 2004.3   Kobe University ) 

  2. 修士 ( 2001.3   神戸大学 ) 

  3. 学士 ( 1999.3   広島県立大学 ) 

Research Interests 1

  1. Usefulness of Financial Statements; The convergence of the International Accounting Standards; Audit quality

Research Areas 1

  1. Humanities & Social Sciences / Accounting  / Accounting, Auditing

Current Research Project and SDGs 2

  1. 国際会計基準と財務情報の有用性

  2. 財務情報の質

Research History 7

  1. Nagoya University   Associate professor

    2007.4

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    Country:Japan

  2. Associate Professor, Graduate Institute for Entrepreneurial Studies   Associate Professor

    2006.4 - 2007.3

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    Country:Japan

  3. Associate, Institute of Asia-Pacific Studies, Waseda University   Assistant

    2004.4 - 2006.3

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    Country:Japan

  4. University of Strasbourg   Visiting Professor

    2024.3 - 2024.4

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    Country:France

  5. Visiting Scholar at University of Illinois at Urbana-Champaign   Visiting Professor

    2019.8 - 2020.8

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    Country:United States

  6. 四川大学 商学院   客員研究員

    2018.8 - 2019.1

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    Country:China

  7. Visiting Scholar at University of Illinois at Urbana-Champaign

    2012.8 - 2013.8

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    Country:United States

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Education 2

  1. Kobe University   Graduate School of Administration   Accounting

    1999.4 - 2004.4

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    Country: Japan

  2. Hiroshima Prefectural University

    1995.4 - 1999.3

Professional Memberships 9

  1. 日本会計研究学会

  2. 日本経済会計学会(旧 日本ディスクロージャー研究学会)

  3. 国際会計研究学会

  4. 日本監査研究学会

  5. 日本知的資産経営学会

  6. American Accounting Association

  7. グローバル会計学会

  8. Asian Academic Accounting Association(2002年度)

  9. 日本社会関連会計学会

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Committee Memberships 11

  1. 国際会計研究学会   理事  

    2024.10 - 2027.9   

  2. グローバル会計学会    第7回大会 大会実行委員長  

    2024.9   

  3. グローバル会計学会   理事  

    2024.4 - 2027.3   

  4. 『経済科学』   編集委員  

    2024   

  5.   Associate Editors  

    2022   

  6. 名古屋大学経済学部経済学研究科   教務委員  

    2020.9   

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    Committee type:Other

  7. 独立行政法人日本学術振興会   審査委員  

    2016.4 - 2018.3   

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    Committee type:Government

  8. 日本会計研究学会第133回中部部会   準備委員  

    2014.7   

  9. 日本ディスクロージャー研究学会第9回研究大会   準備委員  

    2014.5   

  10. 国際会計研究学会   国際委員  

    2011.9 - 2014.8   

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    Committee type:Academic society

  11. (旧)ディスクロージャー研究学会第8回研究大会   準備委員  

    2006.11   

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Awards 6

  1. Best Paper Award

    2019.12   The 8th Conference of the World Accounting Frontiers Series   Mandatory vs. Voluntary Disclosure on Management Forecast in China

  2. 外部資金による間接経費の獲得者に対する報奨

    2018.6   名古屋大学  

  3. Best Paper Award

    2016.7   The 2016 International Conference on Business and Information   Should Investors Focus Their Attention on the Japanese Financial Statement?

  4. Best Paper Award

    2015.11   Asia-Pacific Conference on Business and Social Sciences 2015   Can Overseas Investment Improve Earnings Quality?

  5. 1st Best Paper Award

    2014.12   2nd Gadjah Mada International Conference on Economics and Business   The Relevance of Japanese Horizontal Keiretsu Affiliated Firms from the Perspective of Disclosure Quality

  6. 兼松フェローシップ賞

    2003.5   神戸大学経済経営研究所  

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    Country:Japan

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Papers 47

  1. Mandatory vs. Voluntary Disclosure on Management Forecast in China Reviewed

    Zhang Xiaobai, Semba Hu Dan, Xu Hong

    Asia-Pacific Journal of Accounting & Economics   Vol. 28 ( 1 ) page: 133 - 152   2021

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    Authorship:Corresponding author   Language:English   Publishing type:Research paper (scientific journal)  

    DOI: 10.1080/16081625.2020.1845003

  2. 日本耐心资本土壤 培植经验值得借鉴(日本企業の資本構造の特徴分析:参考にできるポイントを中心に) Reviewed International coauthorship

    干胜道・仙場胡丹

        page: 7 - 7   2024.10

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    Authorship:Last author   Language:Chinese   Publishing type:Research paper (scientific journal)  

  3. Influence of company secretary characteristics on information disclosure violations: evidence from China Reviewed International coauthorship

    Xiuli, Z., Semba, H.D. and Fang, F.

    International Journal of Disclosure and Governance     2024.10

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    Authorship:Corresponding author   Language:English   Publishing type:Research paper (scientific journal)  

    DOI: 10.1057/s41310-024-00268-x

  4. 書評 水野一郎編著『現代中国会計-歴史・制度・教育・管理からの究明-』 Invited

    仙場胡丹

    産業経理   Vol. 84 ( 2 ) page: 106 - 107   2024.7

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    Authorship:Lead author, Last author, Corresponding author   Language:Japanese  

  5. Carbon Neutral Declaration and Discretionary Behavior by High Greenhouse Gas Emitting Companies Reviewed

    Semba, Hu Dan ;Xu, Ning ;Higashida, Akira

    Research in Corporate Social Accounting and Reporting   ( 第35号 ) page: 1 - 25   2023.12

  6. Does local vs. national government ownership, and auditor choice matter for audit pricing? Evidence from China Reviewed

    Semba, Hu Dan; Wu, Lefei

    Journal of Financial Reporting and Accounting     page: 1 - 24   2023.9

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    Authorship:Lead author, Last author, Corresponding author   Language:English   Publishing type:Research paper (scientific journal)  

    DOI: 10.1108/JFRA-11-2022-0426

  7. Exploring the third-party reviews in environmental reports by the national universities in Japan: Focusing on the effects by regulations and stakeholder inclusion Reviewed

    Higashida, Akira; Fukuo, Hayato; Semba, Hu Dan

    Research in Corporate Social Accounting and Reporting   ( 第34号 ) page: 1 - 20   2023.2

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    Authorship:Last author   Language:Japanese   Publishing type:Research paper (scientific journal)  

  8. Management Background Characteristics and Stock Price Crash Risk International coauthorship

    Fang Fang, Semba Hu Dan, Li Jingchan

    The Economic Science   Vol. 68 ( 1 ) page: 1-18   2020.6

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    Authorship:Corresponding author   Language:English   Publishing type:Research paper (bulletin of university, research institution)  

  9. 会計師事務所規模与審計質量関係之中日比較(会計事務所の規模と監査の質に関する日中比較研究) Reviewed International coauthorship

    仙場胡丹, 干勝道

    財会月刊   Vol. 1   page: 93-98   2020.1

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    Authorship:Lead author, Corresponding author   Language:Chinese   Publishing type:Research paper (scientific journal)  

  10. 財務寛裕:概念創立与研究話題(財務寛裕:概念の創立と研究トピック) Reviewed International coauthorship

    干勝道, 陳冉, 仙場胡丹

    会計之友   Vol. 1   page: 10-13   2020.1

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    Authorship:Last author   Language:Chinese   Publishing type:Research paper (scientific journal)  

  11. Does Big N Matter for Audit Quality? Evidence from Japan Reviewed

    Semba Hu Dan, Kato Ryo

    Asian Review of Accounting   Vol. 27 ( 1 ) page: 2-28   2019.2

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    Language:English   Publishing type:Research paper (scientific journal)  

    DOI: 10.1108/ARA-01-2015-0008

    Web of Science

  12. Does Recycling Improve Information Usefulness of Other Comprehensive Income? The Case of Japan Reviewed

    Frendy, Semba Hu Dan

    Asian Review of Accounting   Vol. 25 ( 3 ) page: 376-403   2017.9

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    Language:English   Publishing type:Research paper (scientific journal)  

    DOI: 10.1108/ARA-11-2015-0111

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  13. Influence of the Audit Market Shift from Big 4 to Big 3 on Audit Firms' Industry Specialization and Audit Quality: Evidence from Japan Reviewed

    Semba Hu Dan, Kato Ryo and Frendy

    Academy of Accounting and Financial Studies Journal   Vol. 20 ( 3 ) page: 62-83   2016.11

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    Language:English   Publishing type:Research paper (scientific journal)  

  14. The Regulator's View of Audit Quality: A Focus on IAASB'S Proposed Framework from the Perspective of Institutional Theory Reviewed

    Semba Hu Dan

    Academy of Accounting and Financial Studies Journal   Vol. 20 ( 3 ) page: 23-47   2016.11

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    Language:English   Publishing type:Research paper (scientific journal)  

  15. Can Overseas Investment Improve Earnings Quality? Reviewed

    Gu Junjian, Semba Hu Dan

    The Journal of Developing Areas   Vol. 50 ( 5 ) page: 27-40   2016.4

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    Language:English   Publishing type:Research paper (scientific journal)  

  16. PCAOBと監査の質~AQIプロジェクトを中心に~

    仙場胡丹

    同志社商学   Vol. 67 ( 4 ) page: 111-126   2016.3

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  17. Executive Ability, Industry Competition and Executive Pay: An Empirical Analysis of Chinese listed Companies.

    Fang Fang, Gao Minghua, Semba Hu Dan

    The Economic Science   Vol. 63 ( 3 ) page: 1-10   2016.3

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    Language:English   Publishing type:Research paper (scientific journal)  

  18. Audit Fees, Earnings Management, and Litigation Risk: Evidence from Japanese Firms Cross-Listed on U.S. Markets. Reviewed

    Gu Junjian, Semba Hu Dan

    Academy of Accounting and Financial Studies Journal   Vol. 19 ( 3 ) page: 125-140   2015.12

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    Language:English   Publishing type:Research paper (scientific journal)  

  19. Abnormal Audit Fees and Auditor Size in the Japanese Audit Market. Reviewed

    Semba Hu Dan

    Academy of Accounting and Financial Studies Journal   Vol. 19 ( 3 ) page: 141-152   2015.12

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    Language:English   Publishing type:Research paper (scientific journal)  

  20. Accruals-Based Audit Quality in the Japanese Audit Market. Reviewed

    Hu Dan, Kato Ryo

    Academy of Accounting and Financial Studies Journal   Vol. 19 ( 1 ) page: 186-197   2015.4

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    Language:English   Publishing type:Research paper (scientific journal)  

  21. Audit Quality and Measurement: Towards a Comprehensive Understanding Reviewed

    Hu Dan

    Academy of Accounting and Financial Studies Journal   Vol. 19 ( 1 ) page: 209-222   2015.4

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    Language:English   Publishing type:Research paper (scientific journal)  

  22. The Incentive of Earnings Management in China from Profit Benchimarks Perspective Reviewed

    Gu Junjian, Hu Dan,

    Academy of Accounting and Financial Studies Journal   Vol. 19 ( 1 ) page: 171-185   2015.4

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    Language:English   Publishing type:Research paper (scientific journal)  

  23. 中国における中小企業会計2014についての一考察

    胡丹

    経済科学   Vol. 62 ( 3 ) page: 55-63   2015.3

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  24. Does ownership structure affect the degree of corporate financial distress in China? Reviewed

    Hu Dan, Zheng Haiyan

    Journal of Accounting in Emerging Economies   Vol. 5 ( 1 ) page: 33 - 50   2015.2

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    Language:English   Publishing type:Research paper (scientific journal)  

  25. 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~

    胡丹

    経済科学   Vol. 62 ( 2 ) page: 1 - 7   2014.12

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  26. Japanese Stock Market Reaction to Announcements of News Affecting Auditors' Reputation: The Case of the Olympus Fraud Reviewed

    Frendy, Hu Dan

    Journal of Contemporary Accounting and Economics   Vol. 10 ( 3 ) page: 206-224   2014.12

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    Language:English   Publishing type:Research paper (scientific journal)  

  27. 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~

    胡丹

    国際会計研究学会 年報   ( 34 ) page: 5-21   2014.7

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  28. Roadmap to Future Mandatory Application of IFRS in Japan from the Perspective of Financial Statement Preparers Reviewed

    Journal of Modern Accounting and Auditing   Vol. 9 ( 3 ) page: 335-347   2013.3

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    Authorship:Lead author   Language:English   Publishing type:Research paper (scientific journal)  

  29. Management Attitudes toward Adopting International Accounting Standards: How Japanese Management Attitudes Changed in the Past Decades Reviewed

    Hu Dan

    Journal of International Business Research   Vol. 11 ( 2 ) page: 57-72   2012.11

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    Authorship:Lead author   Language:English   Publishing type:Research paper (scientific journal)  

  30. Corporate Governance and Performance: Evidence from Chinese Private Listed Companies Based on Cash Flow Rights and Control Rights Reviewed

    HU Dan, ZHENG Haiyan

    Corporate Ownership and Control   Vol. 9 ( 2 ) page: 85-93   2012.9

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    Authorship:Lead author   Language:English   Publishing type:Research paper (scientific journal)  

  31. 日本における減損会計に関する実証分析 Reviewed

    胡丹, 車戸祐介

    会計プログレス   ( 13 ) page: 43-58   2012.9

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  32. The Accounting for SMEs in China 2011: Using the Comparison Analysis with Japan and IASB

    HU, Dan

      Vol. 59 ( 4 ) page: 1-20   2012.3

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

  33. IFRS早期適用企業日本電波工業のケース・スタディー-ビジネス・コミュニケーションの概念を用いて-

    胡丹

    経済科学   Vol. 59 ( 1 ) page: 27 - 42   2011.6

  34. The Value-Relevance of Financial Statements Under IFRS vs. Germany GAAP: Evidence from the Germany Listed Companies

    HU Dan

    Kaikei   Vol. 178 ( 5 ) page: 97-112   2010.11

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

  35. The Development of the Stock Market and the Convergence of the Accounting Standards in China

    HU Dan

    The Economic Science   Vol. 56 ( 1 ) page: 1-12   2008.6

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)  

  36. The Effect to the Companys' Performance of the Revision of the Lease Accounting in Japan

    HU Dan

    Kaikei   Vol. 171 ( 5 ) page: 749-763   2007.5

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

  37. The Status quo and the Subject of the Lease Accounting Standards in Japan: Focus on the Concept of the Finance Lease without the Lordship Transference

    Hu Dan

    Bulletin of Waseda University Business School   ( 37 ) page: 51 - 61   2006.3

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)  

  38. 技術経営ランキング企業と価値関連性-Ohlsonモデルの適用からの考察-

    胡丹

    国際経営・システム科学研究   ( 37 ) page: 41 - 49   2006.3

  39. U.S.GAAPによる財務諸表と日本証券市場の価値関連性の研究

    胡丹

    会計   Vol. 157 ( 6 ) page: 94-109   2005.5

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  40. 国際会計基準導入を巡る議論-各国の対応・その特徴・問題点

    胡丹

    環太平洋経営研究   ( 6 ) page: 1-21   2005.3

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  41. 国際会計基準導入への課題-日本におけるIFRS2005年問題を中心に

    胡丹

    国際経営・システム科学研究   ( 36 ) page: 1-10   2005.3

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  42. 会計数値の価値関連性についての一考察―上海証券取引所の上場企業の実証研究 Reviewed

    胡丹

    『東アジア研究』   Vol. No.2   2003.12

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  43. 国際会計基準に基づく財務情報の価値関連性―上海証券取引所で上場した企業からの実証的証拠 Reviewed

    胡丹

    『会計プログレス』   ( 4 ) page: 71 - 84   2003.9

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

    本稿は、「財務情報の価値関連性」および「会計基準のグローバル化」という2つの視点から、国際会計基準(IAS)に基づく財務情報の価値関連性を検討し、国際会計研究に示唆を与えることを目的とするものである。分析の結果、IASモデルも企業価値、つまり株価に関して追加的説明力があるといえるが(有意水準10%)、中国GAAPのモデル(有意水準5%)と比較すると、劣位にあることがわかる。このような結果になった1つの説明は、中華圏(華僑や外国に住む中国語を理解しうる人)を中心とする投資者層がIASより、中国GAAPに基づく財務情報をよりよく理解でき、重視していることである。

  44. 中国新興資本市場の特徴と会計システムの国際的調和化

    胡丹

    産業経理協会   Vol. Vol.63,No.1   2003.4

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  45. The Usefulness of Financial Statements Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange in PRC. Reviewed

    胡丹

    KOBE ECONOMIC & BUSINESS REVIEW   Vol. No.48   2002.9

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  46. 国際会計基準に基づく財務情報の開示とその有用性

    胡丹

    『六甲台論集』   Vol. 第49巻第1号   2002.1

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

  47. The Capital Market Reform and the Adopting the International Accounting Standards: The Case in the People's Republic of China

    Hu Dan

    the ROKKODAI RONSHU   Vol. 48 ( 1 ) page: 133-150   2001.6

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

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Books 9

  1. グローバル時代における監査の質の探究

    仙場 胡丹( Role: Sole author)

    千倉書房  2016.11 

  2. 会計研究の系譜と発展

    古賀智敏編著( Role: Contributor)

    千倉書房  2019.5 

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    Language:Japanese Book type:Scholarly book

  3. 中小企業の会計監査制度の探究-特別目的の財務諸表に対する保証業務-

    浦崎直浩他( Role: Contributor)

    同文舘出版  2017.7 

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    Language:Japanese Book type:Scholarly book

  4. 中小企業の会計制度-日本・欧米・アジア・オセアニアの分析

    河﨑照行他( Role: Contributor)

    中央経済社  2015 

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    Language:Japanese

  5. 近未来の企業経営の諸相―2025年

    花堂靖仁、高橋治彦編著( Role: Contributor)

    中央経済社  2012.3 

  6. 留学生のための専門講義の日本語―経済学編

    胡丹( Role: Supervisor (editorial))

    2010.3 

  7. 日本のイノベーション1 ベンチャーダイナミズム

    松田修一他( Role: Contributor)

    白桃書店  2010.2 

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    Language:Japanese

  8. 会計基準のグローバリゼーション

    古賀智敏他( Role: Joint translator)

    同文舘  2009.8 

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    Language:Japanese

  9. 財務会計のイノベーション

    古賀智敏他( Role: Contributor)

    中央経済社  2009.4 

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    Language:Japanese

    製造型産業経済から金融経済、また更には知識創造経済への経済基盤の移行を受けて、「公正価値」、「ナレッジ(無形資産)」、および「グローバリゼーション(国際化)」をキーコンセプトとし、次世代の会計理論と制度の在り方を総合的に究明しようとする。

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Presentations 50

  1. Disclosure and the Influence of It Invited International conference

    LaRGE Research Center Seminar  2024.3.22  EM Strasbourg Business School

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    Event date: 2024.3

    Country:France  

  2. 国立大学の環境報告書における第 3 者レビュ ーの実態と変遷」

    福尾勇人 ・ 仙場胡丹 ・ 東田明

    日本社会関連会計学会第 34 回全国大会  2021.10.17 

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    Event date: 2021.10

    Venue:明治大学 ( オンライン)  

  3. アンテナを高く設定し、社会諸課題に取り組むための研究を 行う Invited

    神戸大学経済経営学会  2021.7.26 

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    Event date: 2021.7

    Venue:神戸大学 ( オンライン)  

  4. A Study of Management Forecast Information International conference

    Presenter: Hu Dan Semba, paper is with Zhang, Xiaobai and Xu, Hong.

    The 11 th International Conference 

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    Event date: 2020.12

    Venue: Kobe University (Online)  

  5. Mandatory vs. Voluntary Disclosure on Management Forecast in China Invited International conference

    Presenter: Xu, Hong, paper is co-authored by Hu Dan Semba, Zhang, Xiaobai and Xu, Hong

    The 8th Conference of the World Accounting Frontiers Serie 

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    Event date: 2019.12

  6. How do auditors charge audit fees based on clients' FDI characteristics?

    Presenter: Gu, Junjian, paper is co-authored.

    American Accounting Association Annual Meeting 2017 

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    Event date: 2017.8

  7. How Do Auditors charge Audit Fees Based on Clients FDI Characteristics?

    Presenter: Gu, Junjian, paper is co-authored.

    European Accounting Association Annual Congress 2017 

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    Event date: 2017.5

    Venue: Valencia, Spain  

  8. The Portfolio of Foreign Direct Investment and Corporate Tax Avoidance of Japanese of Japanese Multinational Firms

    Presenter: Gu, Junjian, paper is co-authored.

    28th Asian - Pacific Conference on International Accounting Issues 

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    Event date: 2016.11

    Venue:Maui, Hawaii, USA  

  9. 日本企業の海外進出行動は利益の質を高めるのか

    日本会計研究学会第 75 回大会 

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    Event date: 2016.9

    Venue:静岡コンベンションアーツセンターグランシップ  

  10. 監査法人の業種特化と監査の質

    仙場胡丹

    日本会計研究学会第 7 5 回大会 

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    Event date: 2016.9

    Venue:静岡コンベンションアーツセンターグランシップ  

  11. 特別目的の財務諸表の保証業務に関する研究

    浦崎直浩先生ほか

    日本監査研究学会第 39 回全国大会 

     More details

    Event date: 2016.9

    Venue:西南学院大学  

  12. 監査法人の規模と監査の質

    仙場胡丹

    日本監査研究学会第 39 回全国大会 

     More details

    Event date: 2016.9

    Venue:西南学院大学  

  13. The portfolio of foreign direct investment and corporate tax avoidance of Japanese multinational firms

    Presenter: Gu, Junjian, paper is co-authored.

     More details

    Event date: 2016.8

  14. Does Recycling Improve Information Usefulness of Other Comprehensive Income? The Case of Japan

    Semba Hu Dan, Frendy

    The International Accounting Symposium of As ian Review of Accounting (ARA) 2016 

     More details

    Event date: 2016.8

    Venue:Zhengzhou University , China.  

  15. Does Recycling Improve Information Usefulness of Other Comprehensive Income? The Case of Japan,

    Semba Hu Dan, Frendy

     More details

    Event date: 2016.7

  16. Should investors Focus Their Attention on the Japanese Financial Statement?

    Presenter: Gu, Junjian, paper is co-authored.

    2016 International Conference on Business and Information (BAI2016)  Nagoya Congress Center, Nagoya, Japan.

     More details

    Event date: 2016.7

  17. 負債と資本の中間項目の開示

    野口晃弘先生ほか

    日本ディスクロージャー研究学会第 13 回研究大会 

     More details

    Event date: 2016.5

    Venue:東京経営短期大学  

  18. Can overseas improve earnings quality?

    Presenter: Gu, Junjian, paper is co-authored.

    The European Accounting Association Annual Congress 2016 

     More details

    Event date: 2016.5

    Venue:Maastricht, Netherlands.  

  19. Should Investors Focus Their Attention on the Japanese Financial Statement?

    Presenter: Gu, Junjian, paper is co-authored.

    The International Conference on Business, Economics and Information Technology ( ICBEIT ) 2016 

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    Event date: 2016.3

    Venue:Nagoya University, Japan  

  20. Does Recycling Improve Information Usefulness of Comprehensive Income?The Case of Japan

    Presenter: Frendy, paper is co-authored.

    The International Conference on Business, Economics and Information Technology ( ICBEIT ) 2016 

     More details

    Event date: 2016.3

    Venue:Nagoya University, Japan.  

  21. The Regulator’s View of Audit Quality: A Focus on IAASB’S Proposed Framework from the Perspective of Institutional Theory

    Semba Hu Dan

    The International Conference on Business, Economics and Information Technology ( ICBEIT ) 2016 

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    Event date: 2016.3

    Venue:Nagoya University, Japan  

  22. Can overseas investment improve earnings quality?

    Semba, Hu Dan; Gu, Junjian

    Asia - Pacific Conference on Business and Social Sciences 2015 Kuala Lumpur Malaysia 

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    Event date: 2015.11

    Venue:Grand seasons Hotel, Kuala Lumpur  

  23. 特別目的の財務諸表の保証業務に関する研究

    浦崎直浩

    日本監査研究学会第 38 回全国大会 

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    Event date: 2015.9

    Venue:青山学院大学  

  24. 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-

    日本会計研究学会第 74 回大会 

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    Event date: 2015.9

    Venue:神戸大学  

  25. 負債と資本の中間項目の開示

    野口晃弘

    日本ディスクロージャー研究学会第 11 回研究大会 

     More details

    Event date: 2015.6

    Venue:明星大学  

  26. Audit fees, earnings management, and litigation risk: evidence from Japanese firms cross-listed on US markets

    Hu Dan; Gu, Junjian

    The International Conference on Business, Economics and Information Technology ( ICBEIT ) 2015 

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    Event date: 2015.3

    Venue:the Westin Resort, Guam, USA .  

  27. Abnormal audit fees and auditor size in the Japanese audit market,

    Hu Dan

    The International Conference on Business, Economics and Information Technology ( ICBEIT ) 2015, 

     More details

    Event date: 2015.3

    Venue: the Westin Resort, Guam, USA  

  28. The Relevance of Japanese Horizontal Keiretsu Affiliated Firms from the Perspective of Disclosure Quality

    Frendy, Hu Dan

    2nd Gadjah Mada International Conference on Economics and Business 2014, 

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    Event date: 2014.12

    Venue:Universitas Gadjah Mada, Indonesia  

  29. The Relevance of Japanese Horizontal Keiretsu Affiliated Firms from the Perspective of Disclosure Quality

    Frendy, Hu Dan

    International Corporate Governance Symposium 2014 

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    Event date: 2014.12

    Venue: Dusit Thani Hotel Pattaya, Thailan  

  30. 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-

    胡丹

    日本会計研究学会第 73 回大会 

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    Event date: 2014.9

    Venue:横浜国立大学  

  31. 監査の質に対する考察~IAASBの動向を中心に~

    胡丹

    国際会計研究学会第 31 回研究大会 

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    Event date: 2014.8

    Venue:神戸学院大学  

  32. 「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

    胡丹

    日本会計研究学会 中部部会第 133 回大会  名古屋大学

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    Event date: 2014.7

  33. Accruals-Based Audit Quality in the Japanese Audit Market

    Hu Dan; Kato, Ryo

    The International Conference on Business, Economics and Information Technology ( ICBEIT ) 2014, 

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    Event date: 2014.3

    Venue:the Regent Hotel, Taipei City, Taiwan  

  34. The Incentive of Earnings Management in China from Profit Benchmarks Perspective

    Hu Dan; Gu, Junjian

    The International Conference on Business, Economics and Information Technology ( ICBEIT ) 2014 

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    Event date: 2014.3

    Venue:the Regent Hotel, Taipei City, Taiwan  

  35. Audit Quality and Measurement: Towards a Comprehensive Understanding

    Hu Dan

    The International Conference on Business, Economics and Information Technology ( ICBEIT ) 2014, 

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    Event date: 2014.3

    Venue:the Regent Hotel, Taipei City, Taiwan  

  36. 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~

    胡丹

    国際会計研究学会第 4 回西日本部会 

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    Event date: 2014.3

    Venue:大阪経済大学  

  37. Japanese Stock Market Reaction to the Announcements of News Affecting Auditors’ Reputation: The Case of Olympus Fraud, Invited

    Hu Dan; Frendy

    Journal of Contemporary Accounting and Economics Symposium 2014 

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    Event date: 2014.1

    Venue:MONASH University Malaysia  

  38. Japanese Stock Market Reaction to the Announcements of News Affecting Auditors' Reputation: The Case of Olympus Fraud,

    Hu Dan; Frendy

    The 4th International Conference of The Japanese Accounting Review (TJAR) 

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    Event date: 2013.12

  39. 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-

    胡丹

    国際会計研究学会第 30 回研究大会 

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    Event date: 2013.9

    Venue:中央大学  

  40. 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

    胡丹

    日本会計研究学会第 72 回大会 

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    Event date: 2013.9

    Venue:中部大学  

  41. Impacts of Audit Quality on the Stock Price Synchronicity: Comparison between Chinese State-owned Enterprises and Non-state-owned Enterprises,

    Hu Dan; Lv, Xin

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    Event date: 2012.6

  42. Management Attitudes toward Adopting International Accounting Standards: How Japanese Management Attitudes Changed in the Past Decades

    Hu Dan

    The International Conference on Business, Economics and Information Technology ( ICBEIT ) 2012 

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    Event date: 2012.3

    Venue:New World Saigon Hotel, Ho Chi Minh City, Vietnam  

  43. 各国の中小企業版IFRSの導入実態と課題

    胡丹

    国際会計研究学会第28回研究大会 

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    Event date: 2011.9

    Venue:東京理科大学  

  44. 各国の中小企業版IFRSの導入実態と課題

    胡丹

    国際会計研究学会第27回研究大会 

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    Event date: 2010.9

    Venue:東京理科大学  

  45. ドイツのIFRS導入とその実証的証拠

    胡丹

    日本会計研究学会中部部会第122回大会 

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    Event date: 2009.12

    Venue:名古屋商科大学  

  46. Management Attitudes Toward Adopting the International Accounting Standards: how the Japanese management changed attitudes in the past decade?

    Hu Dan

    MÖDAV5th Annual International Accounting Conference 

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    Event date: 2008.11

    Venue:SAYDAMLIĞA ULAŞMA YOLU,  

  47. リース会計基準の改訂動向とその影響

    胡丹

    日本会計研究学会第 65 回大会 

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    Event date: 2006.9

    Venue:専修大学  

  48. U.S.GAAPによる財務諸表と日本証券市場-価値関連性の研究-

    胡丹

    日本会計研究学会第 63 回大会 

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    Event date: 2004.9

    Venue:中央大学  

  49. 中国の証券市場のグローバル化と国際会計基準の導入-国際的調和化の視点からの中国の財務報告に関する法規の分析を中心に-

    胡丹

    日本会計研究学会第 62 回大会 

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    Event date: 2003.9

    Venue:近畿大学  

  50. The Usefulness of Financial Statements Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange in PRC

    Hu Dan

    Asian Academic Accounting Association , 3rd Annual Conference, 

     More details

    Event date: 2002.10

    Venue: Nagoya Congress Center  

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Research Project for Joint Research, Competitive Funding, etc. 6

  1. 監査報告書の開示内容に関する研究―東海地区企業を中心として

    2023

    公益財団法人シキシマ学術・文化振興財団 

  2. 中国の監査市場の特徴および監査の質

    2020 - 2022

    日東学術振興財団 

  3. グローバル時代における監査の質の探究

    2015

    名古屋大学学術図書出版助成金 

  4. グローバル経済における企業と市場のダイナミズム:包括的理解に向けて

    Grant number:J2302  2011 - 2013

    日本学術振興会 

  5. アメリカにおける会計基準の国際的統一化

    2011 - 2013

    日東学術振興財団 

  6. 日本会計基準の国際的統一化に関する理論的・実証的研究

    2011

    公益財団法人 シキシマ学術・文化振興財団 

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KAKENHI (Grants-in-Aid for Scientific Research) 10

  1. Expansion of Information Disclosure and Its Impact: Based on the Expansion of Disclosure Content of Audit Reports in Japanese Companies

    Grant number:22K01808  2022.4 - 2026.3

    Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)

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    Authorship:Principal investigator 

    Grant amount:\4160000 ( Direct Cost: \3200000 、 Indirect Cost:\960000 )

  2. 会計基準の選択・適用における企業の動機とその影響:日本企業のIFRS適用の場合

    Grant number:18K01932  2018.4 - 2022.3

  3. The Comprehensive Research for Audit Quality: the Case of Japan, USA and China,(Fostering Joint International Research)

    Grant number:16KK0078  2017 - 2019

    Grant-in-Aid for Scientific Research  Fund for the Promotion of Joint International Research (Fostering Joint International Research)

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    Authorship:Principal investigator 

    Grant amount:\14300000 ( Direct Cost: \11000000 、 Indirect Cost:\3300000 )

  4. The Comprehensive Research for Audit Quality

    2015.4 - 2018.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research(C)

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    Authorship:Principal investigator 

  5. The Theoretical and Empirical Re search of IFRS's Usefulness: the Cases of US, China, Japan, German and UK,

    2012.4 - 2015.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Young Scientists(B)

      More details

    Authorship:Principal investigator 

  6. The Comprehensive Research of SME IFRS and the Dynamism of the Accounting System's Change of the in the world

    2011.4 - 2013.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research(B)

      More details

    Authorship:Coinvestigator(s) 

  7. The Research for the Clinical Trial System in China

    2010.4 - 2012.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research(B)

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    Authorship:Coinvestigator(s) 

  8. A Theoretical and Empirical Research to Companies' Capital Policy and Disclosure

    2008.4 - 2010.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research(B)

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    Authorship:Coinvestigator(s) 

  9. International Accounting Standard s and the Usefulness of financial statements,

    2007.4 - 2009.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Young Scientists(B)

      More details

    Authorship:Principal investigator 

  10. 行動ファイナンスの会計学への応用

    2007.4 - 2009.3

    科学研究費補助金  基盤研究(C)

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    Authorship:Coinvestigator(s) 

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Industrial property rights 1

  1. 打字易学卡

    胡 丹

     More details

    Applicant:中国人民共和国国家知識産権局

    Application no:200910138166.9  Date applied:2010.5

 

Teaching Experience (On-campus) 59

  1. 経営分析B

    2024

  2. 監査特論

    2024

  3. 監査B

    2024

  4. 経営分析特論

    2024

  5. Advanced Accounting Ⅰ

    2024

  6. 監査A

    2023

  7. 上級会計Ⅰ

    2023

  8. 経営分析A

    2023

  9. 経営分析特論

    2023

  10. Advanced Course of Auditing

    2023

  11. Auditing

    2022

  12. Accounting I

    2022

  13. 経営分析B

    2022

  14. 監査B

    2022

  15. 商業科教育法Ⅰ

    2022

  16. First Year Seminar A

    2021

  17. Auditing

    2021

  18. Business Analysis A

    2021

  19. Auditing A

    2021

  20. First Year Seminar B

    2020

  21. Auditing

    2020

  22. Auditing B

    2020

  23. 国際会計

    2019

  24. 監査特論

    2019

  25. 監査

    2019

  26. 監査B

    2019

  27. 上級会計

    2018

  28. 監査

    2018

  29. 監査B

    2018

  30. 上級会計

    2017

  31. 財務会計

    2017

  32. 監査B

    2017

  33. 上級会計

    2016

  34. 財務諸表Ⅱ

    2016

  35. 監査B

    2016

  36. 上級会計

    2015

  37. 監査

    2015

  38. 監査B

    2015

  39. IPO講座

    2014

  40. 監査

    2014

  41. 監査B

    2014

  42. 会計Ⅱ

    2014

  43. アカウティングⅡ

    2013

  44. 監査

    2013

  45. 監査B

    2013

  46. 経営分析

    2012

  47. 監査B

    2012

  48. 監査

    2012

  49. First Year Seminar B

    2011

  50. 経営分析

    2011

  51. 財務諸表Ⅱ

    2011

  52. 産業社会と企業

    2009

  53. アカウティングⅡ

    2009

  54. 経営分析

    2009

  55. アカウンティングⅡ

    2008

  56. 上級会計

    2008

  57. 経営分析

    2008

  58. 会計

    2007

  59. 監査論

    2007

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Teaching Experience (Off-campus) 8

  1. 簿記論

    2014 Chukyo University)

  2. 会計学

    2014 Chukyo University)

  3. 簿記論

    2013 Chukyo University)

  4. 会計学

    2013 Chukyo University)

  5. 簿記論

    2012 Chukyo University)

  6. 会計学

    2012 Chukyo University)

  7. 簿記論

    2011 Chukyo University)

  8. 会計学

    2011 Chukyo University)

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Social Contribution 10

  1. 豊西総合大学講座

    Role(s):Lecturer

    愛知県立豊田西高等学校  2024.11

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    講義演題:『企業活動をどうやって観察する?~複式簿記と会計の話~』

  2. 名古屋大学OPEN CAMPUS 2023

    Role(s):Lecturer

    名古屋大学  2023.8

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    企業活動をどうやって観察する? —複式簿記と会計の話—

  3. 豊西総合大学講座

    Role(s):Lecturer

    愛知県立豊田西高等学校  2022.11

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    講義演題:『企業活動をどうやって観察する?~複式簿記と会計の話~』

  4. 豊西総合大学講座

    Role(s):Lecturer

    愛知県立豊田西高等学校  2021.11

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    講義演題:『企業活動をどうやって観察する?~複式簿記と会計の話~』

  5. 神戸大学経済経営学会

    Role(s):Lecturer

    神戸大学  2021.7

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    アンテナを高く設定し、社会諸課題に取り組むための研究を行う

  6. 豊西総合大学講座

    Role(s):Lecturer

    愛知県立豊田西高等学校  2020.11

  7. 豊西総合大学講座

    Role(s):Lecturer

    愛知県立豊田西高等学校  2016.11

  8. 豊西総合大学講座

    Role(s):Lecturer

    愛知県立豊田西高等学校  2013.11

  9. 高大連携講座学部学科 探求講座

    Role(s):Lecturer

    愛知県立横須賀高等学校  2013.11

  10. 豊西総合大学講座

    Role(s):Lecturer

    愛知県立豊田西高等学校  2011.11

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Media Coverage 1

  1. 規制当局にとって、経営者(企業)に対して「強制的」に経営予測情報を開示させる方が良いのか、それとも経営者による「自発的」経営予測情報の開示に任せる方が良いのか? Internet

    名古屋大学  大学ホームページ  2021.3

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    Author:Myself 

Academic Activities 15

  1. グローバル会計学会 第7回大会 大会実行委員長

    Role(s):Planning, management, etc.

    2024.9

  2. 『経済科学』 編集委員

    2024

  3. International Journal of Accounting, Auditing and Performance Evaluation

    Role(s):Peer review

    Inderscience Enterprises Ltd.  2023.9

  4. 『Accounting  Letters』編集委員(Associate Editors)

    2022

  5. The Japan Intellectual Capital Management Journal

    Role(s):Peer review

    2022

  6. 『グローバル会計研究』第3号

    Role(s):Peer review

    2022

  7. International Journal of Economics and Accounting

    Role(s):Peer review

    2019 - 2020

  8. International Review of Financial Analysis

    Role(s):Peer review

    2019

  9. International Review of Financial Analysis

    Role(s):Peer review

    2018

  10. The International Journal of Accounting

    Role(s):Review, evaluation

    2013

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    Type:Academic society, research group, etc. 

  11. Asian Pacific Interdisciplinary Research in Accounting Conference

    Role(s):Review, evaluation

    2013

     More details

    Type:Academic society, research group, etc. 

  12. Asian Academic Accounting Association

    Role(s):Review, evaluation

    2012

     More details

    Type:Academic society, research group, etc. 

  13. 現代ディスクロージャー研究

    Role(s):Review, evaluation

  14. 国際学研究

    Role(s):Peer review

  15. 独立行政法人日本学術振興会審査委員

    Role(s):Review, evaluation

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