date October 9 to 11, 2017



Accounting and corporate governance

本セッションでは, 会計学とコーポレート・ガバナンスにおける最新のトピックについて, 国際的な観点から論じる。初めに, 企業会計および会計監査と, 企業内外におけるモニタリングシステムの関連性を取り上げる。具体的には, デジタル化や, 会計・監査に関する諸規則の発展といった近年の動向を扱う。次に, 日本企業の会計・ガバナンス実務における近年の変化に着目する。例えば, IFRS任意適用が日本企業のM&Aの成果に与えた影響を検討する。最後に, 発表論文のラップアップおよび両大学の研究における連携の可能性についての提案を行う。


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