Papers - Semba, Hu Dan
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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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Carbon Neutral Declaration and Discretionary Behavior by High Greenhouse Gas Emitting Companies Invited Reviewed
Higashida, Akira;Xu, Ning ; Semba, Hu Dan
Research in Corporate Social Accounting and Reporting ( 第35号 ) 2023.12
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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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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 2023
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Management Background Characteristics and Stock Price Crash Risk
Fang Fang, Semba Hu Dan, Li Jingchan
The Economic Science Vol. 68 ( 1 ) page： 1-18 2020.6
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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
仙場胡丹, 干勝道
財会月刊 Vol. 1 page： 93-98 2020.1
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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
干勝道, 陳冉, 仙場胡丹
会計之友 Vol. 1 page： 10-13 2020.1
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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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
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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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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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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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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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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
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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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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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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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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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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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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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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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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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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