Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Hironori Fukukawa"'
Autor:
Hironori Fukukawa, Hyonok Kim
Publikováno v:
Accounting and Business Research. 47:780-809
We empirically investigate audit engagement partners’ involvement in business risk disclosure. Specifically, we examine whether the quality of business risk disclosure is influenced by engagement partner tenure and knowledge. We also examine whethe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0ec6eb633f2f348973ea68cbee60ce2f
https://doi.org/10.1080/00014788.2017.1299619
https://doi.org/10.1080/00014788.2017.1299619
Autor:
Hironori Fukukawa, Theodore J. Mock
Publikováno v:
Behavioral Research in Accounting. 28:75-84
This experimental study replicates, using U.S. audit practionioners, Fukukawa and Mock (2011), who investigated the effects of probability-based versus belief-based risk assessments and positive versus negative assertions on auditor judgments. Most r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7887e69313763306c6cec6795fa663bc
https://doi.org/10.2308/bria-51326
https://doi.org/10.2308/bria-51326
Publikováno v:
The Japanese Accounting Review. 4:1-25
This paper introduces an approach to the assessment of financial statement fraud risk and audit program planning and illustrates its application by simulating its use in the 1999 audit of Olympus. The approach incorporates a rigorous approach to asse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b4c545b0266bd01953d53771bf31fe91
http://www.rieb.kobe-u.ac.jp/tjar/article/vol4/pdf/1.Fukukawa_Mock_and_Srivastava.pdf
http://www.rieb.kobe-u.ac.jp/tjar/article/vol4/pdf/1.Fukukawa_Mock_and_Srivastava.pdf
Autor:
Hyonok Kim, Hironori Fukukawa
Publikováno v:
International Journal of Auditing. 17:190-212
This study examines whether and how the Big 3 audit firms in Japan respond to clients' business risk and whether their responses vary. Two possible approaches to addressing clients' higher business risk are increasing audit effort (e.g., increasing t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::76eef0f0cf9022be7b567b3d9de67909
https://doi.org/10.1111/j.1099-1123.2012.00464.x
https://doi.org/10.1111/j.1099-1123.2012.00464.x
Autor:
Hironori Fukukawa, Theodore J. Mock
Publikováno v:
International Journal of Approximate Reasoning. 53(2):190-199
This paper examines possible differences in auditors’ performance when they make belief-based versus probability-based risk assessments by focusing on two phases of the financial statement audit process: the assessment of two attributes of audit ev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::04f3ec8a3c2a3e7b2809bbe3efc4e751
Publikováno v:
Abacus. 47:85-108
While contemporary auditing standards such as ISA 315 provide broad categories of client risks, prior research regarding audit resource allocation decisions has been based on individual client risks. This study contributes to the literature by using
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e3a4b150e206ec87ee7966312b05743d
https://doi.org/10.1111/j.1467-6281.2011.00332.x
https://doi.org/10.1111/j.1467-6281.2011.00332.x
Autor:
Hironori Fukukawa
Publikováno v:
International Journal of Auditing. 15:109-126
This study aims to investigate whether and how audit fee determinants examined in prior studies influence audit fees and costs in the Japanese audit market, and to examine whether audit pricing and cost strategies differ among Japanese Big 3 firms. P
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4f97d5a2f7cfdf66dd15ce6b82c40962
https://doi.org/10.1111/j.1099-1123.2010.00425.x
https://doi.org/10.1111/j.1099-1123.2010.00425.x
Publikováno v:
Managerial Auditing Journal, 26(7), 543-565. Emerald Group Publishing Ltd.
PurposeThe purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector or private sector) impact the auditor's client risk assessments, subsequent audit planning decisions (planned audit hours) and audit pl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dc5e5f146777a96e595c1fbe5e3876d8
https://doi.org/10.1108/02686901111151305
https://doi.org/10.1108/02686901111151305
Publikováno v:
International Journal of Auditing, 10(March 2006), 41-41. John Wiley & Sons Inc.
The current paradigm in audit practice for evidential planning is the Audit Risk Model. However, the notion of relevant risks has broadened with the adoption in recent years of holistic audit approaches encompassing business and process risks and an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b5746a35392060c2eb63dbeade137f15
https://doi.org/10.1111/j.1099-1123.2006.00298.x
https://doi.org/10.1111/j.1099-1123.2006.00298.x
Publikováno v:
Academy of Management Proceedings. 2016:15129
Since an organization is ideally expected to be a cooperative system among organizational members, the phenomena of organizational silos, as exemplified by insufficient or lack of communication and...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4a179a833031dbe420d467204aa199ed
https://doi.org/10.5465/ambpp.2016.15129abstract
https://doi.org/10.5465/ambpp.2016.15129abstract