Zobrazeno 1 - 10
of 36
pro vyhledávání: '"Noriyuki Tsunogaya"'
Publikováno v:
Journal of International Accounting Research. 22:83-98
This study examines the interaction effect of foreign language and obedience pressure from superiors on the ethical judgment in an auditing context. We conducted a 2 × 2 between-participants experiment with language and obedience pressure as indepen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b94fe1c8f13ef6a0eacafec61ba1f10c
https://doi.org/10.2308/jiar-2020-057
https://doi.org/10.2308/jiar-2020-057
Autor:
Noriyuki Tsunogaya
Publikováno v:
Accounting, Auditing & Accountability Journal, 2016, Vol. 29, Issue 5, pp. 828-860.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AAAJ-07-2014-1765
Autor:
Noriyuki Tsunogaya, Andreas Hellmann
Publikováno v:
Pacific Accounting Review. 32:355-390
PurposeThis study aims to examine the (overt) arguments and (covert) myths the Business Accounting Council (BAC) members have used to lobby over controversial accounting issues, such as the application of fair value accounting (FVA) and the adoption
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::97f6e441a9938077ecc00a972c75db66
https://doi.org/10.1108/par-01-2019-0003
https://doi.org/10.1108/par-01-2019-0003
Autor:
Noriyuki Tsunogaya, Chris Patel
Publikováno v:
Accounting, Auditing & Accountability Journal. 33:857-886
PurposeThe paper extends the literature by examining the impact of politics, conflicts and compromises resulting from external pressures (gaiatsu, 外圧) and internal pressures (naiatsu, 内圧) on the convergence and globalization of accounting and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fb2f1e83ab05a97fd8a07a56340ab2bc
https://doi.org/10.1108/aaaj-05-2019-4013
https://doi.org/10.1108/aaaj-05-2019-4013
Publikováno v:
Journal of International Accounting Research. 16:17-34
We examine whether obedience and conformity pressures generated by superiors (partners) and colleagues within audit firms cause dysfunctional audit behavior in Japan. We also investigate whether high levels of professional and organizational commitme
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b3bc5c1defc0ba9127d0f375a1fdf7ce
https://doi.org/10.2308/jiar-51761
https://doi.org/10.2308/jiar-51761
Publikováno v:
Journal of Behavioral and Experimental Finance. 30:100478
International Financial Reporting Standards (IFRS) have been developed in an attempt to minimize the differences in accounting practices across countries. These standards are developed in English and translated into other local languages. However, if
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::02048a08c4f6f6d287e711484280e9da
https://doi.org/10.1016/j.jbef.2021.100478
https://doi.org/10.1016/j.jbef.2021.100478
Publikováno v:
Asian Review of Accounting. 24:362-386
Purpose The purpose of this paper is to examine the effects of a principles-based accounting standard with guidance (principles-with-guidance approach), stringency (conservativeness) of numerical thresholds, and incentives (high or low debt-equity ra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7c05c31c1265d02883162a711a6f62cc
https://doi.org/10.1108/ara-09-2014-0101
https://doi.org/10.1108/ara-09-2014-0101
Publikováno v:
Journal of Contemporary Accounting & Economics. 12:73-88
The purpose of this study is to investigate the economic consequences of changes in the lease accounting standard in Japan. In particular, this study examines whether capitalization of finance leases has significant effects on firm behavior regarding
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::29b55961974fa2a0560f94e12abba90a
https://doi.org/10.1016/j.jcae.2016.02.005
https://doi.org/10.1016/j.jcae.2016.02.005
Autor:
Satoshi, Sugahara, Noriyuki, Tsunogaya
Publikováno v:
修道商学. :29-46
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::d3d0dffcae7c80a20d1c20c6d0dd69ad
http://id.nii.ac.jp/1080/00002271/
http://id.nii.ac.jp/1080/00002271/
Publikováno v:
Pacific Accounting Review. 27:3-27
Purpose – The purpose of this study is to provide a rigorous and holistic analysis of the main features of the Japanese accounting environment. It also raises issues related to the adoption of International Financial Reporting Standards (IFRS) in J
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cbd2eb35af3ffa94d9d5c2d510acca2b
https://doi.org/10.1108/par-11-2012-0056
https://doi.org/10.1108/par-11-2012-0056