Updated on 2025/06/13

写真a

 
KANG Juhyung
 
Organization
Graduate School of Economics Department of Socio-Economic System Analysis on Markets and Institutions Lecturer
Graduate School
Graduate School of Economics
Undergraduate School
School of Economics Department of Economics
Title
Lecturer
Contact information
メールアドレス
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Degree 1

  1. 博士（経済学） （ 2015.9   京都大学 ） 

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Research Interests 1

  1. Financial accounting, IFRS, Corporate Tax Accounting

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Research Areas 1

  1. Humanities & Social Sciences / Accounting  / Financial accounting, International accounting, Corporate Tax Accounting

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Research History 3

  1. International Pacific University   Faculty of Business Administration   Lecturer

    2018.4 - 2021.3

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    Country：Japan

  2. Kyoto University   Faculty of Economics   Lecturer

    2016.4 - 2017.3

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    Country：Japan

  3. Kobe Gakuin University   Faculty of Business Administration   Lecturer

    2012.9 - 2018.3

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    Country：Japan

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Education 2

  1. Kyoto University   Graduate School of Economics

    2010.4 - 2014.3

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    Country： Japan

  2. Kyoto University   Graduate School of Economics

    2008.4 - 2010.3

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    Country： Japan

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Professional Memberships 6

  1. American Accounting Association

    2023.9

  2. 財務会計研究学会

    2023.9

  3. Japan Accounting Association

    2016.9

  4. Korean Accounting Association

    2012.4

  5. Japanese Association for International Accounting Studies

    2011.9

  6. Kyoto University Economic Society

    2008.9

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Papers 9

  1. Impact of Tax Credit Reforms on R&D Investments: A GMM Analysis of Japanese Firms Reviewed

    Juhyung Kang

    Proceedings of the 21st Asian Academic Accounting Association Annual Conference 2024     page： 1 - 18   2024.12

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    Authorship：Lead author   Language：English   Publishing type：Research paper (international conference proceedings)  

  2. The Effects of IFRS Adoption on Earnings Predictability of Japanese Firms

    Juhyung Kang

      ( 18 ) page： 115 - 131   2021.3

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

  3. 繰延税金の表示区分の改正による情報有用性への影響分析

    姜　周亨

    経済論叢（京都大学）   Vol. 194 ( 4 ) page： 53 - 65   2021.1

  4. 経済成長期における資産再評価制度の機能に関する考察

    姜　周亨

    環太平洋大学研究紀要   ( 14 ) page： 103 - 115   2019.3

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

  5. 財務会計と税務会計の結びつきに対するIFRSの影響分析 Reviewed

    姜　周亨

    国際会計研究学会年報   Vol. 2016年 ( １・２ ) page： 37 - 50   2017.7

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

  6. 制度派理論による会計制度の形成と変遷過程の分析―企業会計制度と税務会計制度を中心に―

    姜　周亨

    京都大学     2015.9

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    Language：Japanese   Publishing type：Doctoral thesis  

  7. Impacts of IFRS on Corporate Tax Legislation: with special reference to South Korea’s Reforms Reviewed

    Juhyung Kang

    Kyoto Economic Review   Vol. 81 ( 2 ) page： 42 - 67   2014.12

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    Language：English  

  8. IFRS適用の税務会計制度への影響に関する考察―2010年韓国法人税法の改正の示唆― Reviewed

    姜　周亨

    国際会計研究学会年報   Vol. 2012年度 ( 1 ) page： 81 - 95   2013.5

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

  9. 韓国会計制度の形成と変化 Reviewed

    姜　周亨

    経済論叢（京都大学）   Vol. 184 ( 1 ) page： 25 - 40   2010.1

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Presentations 7

  1. Impact of Tax Credit Reforms on R&D Investments: A GMM analysis of Japanese firms International conference

    Juhyung Kang

    21st Asian Academic Accounting Association Annual Conference 2024  2024.11.25  Asian Academic Accounting Association

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    Event date： 2024.11

    Language：English   Presentation type：Oral presentation (general)  

    Venue：Delce by Wyndham Hanoi Golden Lake   Country：Viet Nam  

  2. The Impact of R&D Tax Credit Revisions on Corporate R&D Investments in Japan: Insights from the Act on Special Measures Concerning Taxation

    Juhyung Kang

    2024.8.27  Japan Accounting Association

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    Event date： 2024.8

    Language：English   Presentation type：Oral presentation (general)  

    Venue：Waseda University   Country：Japan  

  3. The Effect of IFRS Adoption on Earnings and their quality: the case of Japan Invited International conference

    Juhyung Kang

    Korea International　Accounting　Association,　International　Conference  2018.10  Korea International　Accounting　Association

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    Event date： 2018.10

    Language：English   Presentation type：Oral presentation (general)  

    Venue：Gyeongnam　National　University　of Science and Technology   Country：Korea, Republic of  

  4. 北米３大ジャーナルに見る現代会計学の潮流―2011年から2015年までのJAR掲載論文を中心に―

    姜　周亨

    比較制度会計学の開発に関するワークショップ  2017.9  北海道大学大学院経済学院

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    Event date： 2017.9

    Language：Japanese   Presentation type：Public lecture, seminar, tutorial, course, or other speech  

    Venue：北海道大学大学院   Country：Japan  

  5. 財務会計と税務会計の結びつきに対するIFRSの影響分析

    姜　周亨

    国際会計研究学会第７回西日本部会  2016.7  国際会計研究学会

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    Event date： 2016.7

    Language：Japanese   Presentation type：Oral presentation (general)  

    Venue：広島修道大学   Country：Japan  

  6. Impacts of IFRS on Corporation Tax Legislation: Focusing on the accounting policy of depreciation Invited

    Juhyung Kang

    International Workshop of Japan-Korea Students of Accounting  2013.2  Gyemyung University

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    Event date： 2013.2

    Language：English   Presentation type：Oral presentation (general)  

    Venue：Taegu   Country：Korea, Republic of  

  7. IFRS採用の税務会計制度への影響に関する検討

    姜　周亨

    国際会計研究学会第29回全国大会  2012.9  国際会計研究学会

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    Event date： 2012.9

    Language：Japanese   Presentation type：Oral presentation (general)  

    Venue：近畿大学   Country：Japan  

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KAKENHI (Grants-in-Aid for Scientific Research) 1

  1. 会計基準の国際統合化による日本企業の企業価値への影響分析

    2022.4 - 2027.3

    独立行政法人日本学術振興会  科学研究費助成事業 若手研究 

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    Authorship：Principal investigator  Grant type：Competitive

    Grant amount：\3900000 （ Direct Cost: \3000000 、 Indirect Cost：\900000 ）

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Teaching Experience (On-campus) 6

  1. [G30]Introduction to Economics

    2025

  2. Management and Accounting

    2023

  3. International Accounting A & B

    2023

  4. Market Economy and Society

    2022

  5. 経営分析

    2022

  6. Introductory Accounting 1 & 2

    2021

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Teaching Experience (Off-campus) 4

  1. 財務諸表分析，ゼミナールⅠⅡ

    2019.4 - 2021.3 （International Pacific University）

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    Level：Undergraduate (specialized)  Country：Japan

  2. Introduction to Accounting, Financial Accounting, International Accounting, Tax Accounting

    2018.4 - 2021.3 （International Pacific University）

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    Level：Undergraduate (specialized)  Country：Japan

  3. Reading of Foreign Economic Literature

    2016.4 - 2017.3 （Kyoto University）

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    Level：Undergraduate (specialized)  Country：Japan

  4. Corporate Finance

    2012.9 - 2018.3 （Kobe Gakuin University）

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    Level：Undergraduate (specialized)  Country：Japan

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