date October 9 to 11, 2017

The 2nd Kyoto University-Universität Hamburg Symposium 2018


Accounting and corporate governance

This session examines the present research themes in accounting and corporate governance from an international perspective. First, the session examines the internal and external corporate monitoring systems related to auditing and accounting. In this context, it elaborates, for instance, on digitization and recent developments in accounting and audit regulation. Second, it examines recent changes in the accounting and corporate governance practices of Japanese firms. These include how the M&A performance of firms in Japan is affected by the voluntary adoption of IFRS. The session ends with a wrap-up of the papers and suggestions for future collaborative research between the two universities.


Asli M. Colpan, Kyoto University
Nicole Ratzinger-Sakel, Universität Hamburg


Venue: Room E+F, 5F, International Science Innovation Building (No.69 Bldg. on Main Campus Map)

October 10

Chair: Asli M. Colpan

10:30-10:50 Asli M. Colpan Changes in Japanese corporate governance
10:50- 12:00 Nicole Ratzinger-Sakel Internal and external systems of corporate monitoring – main fields of research at the Institute of Auditing and Accounting
  Masaki Kusano Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan

Chair: Nicole Ratzinger-Sakel

13:00-14:20 Goro Kumagai Obscuring the boundary between financial and non-financial information: emerging trends in corporate reporting towards better communication between investors and companies
  Thorben Tiedemann Prospects in international accounting and audit research
14:20-14:40 Break

Chair: Goro Kumagai

14:40-16:00 Matthias Frank Baumann Is mandatory shareholder ratification of auditors an effective corporate governance mechanism? First evidence from a mandatory ratification setting
  Yoshiaki Amano Goodwill amortization and managerial myopia
16:00-16:15 Break

Chair: Asli M. Colpan

16:15-17:45 Wrap-up and directions for departmental level collaboration

October 11

Chair: Masaki Kusano

9:30-11:00 Discussion on joint research cooperation