HIROSE Yoshitaka

写真a

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Title

Associate Professor

Laboratory location

Sugimoto Campus

Degree 【 display / non-display

  • Doshisha University -  Doctor of Philosophy in Commerce

Research Areas 【 display / non-display

Accounting

Research subject summary 【 display / non-display

  • Public sector accounting, Behavioral accounting

Research Interests 【 display / non-display

Public sector accounting

Research Career 【 display / non-display

  • Experimental research on audit quality and institution

    (Individual) Project Year :

    2017.04
    -
    2019.03

Association Memberships 【 display / non-display

  • American Accounting Association

  • European Accounting Association

  • THE JAPANESE ASSOCIATION FOR RESEARCH IN DISCLOSURE

  • JAPAN ACCOUNTING ASSOCIATION

  • BUSINESS ANALYSIS ASSOCIATION

Current Career 【 display / non-display

  • Osaka City University   Graduate School of Business   Global Business Course   Associate Professor  

Career 【 display / non-display

  • 2018.05
    -
    Today

    Doshisha University   ITEC : Institute for Technology, Enterprise and Competitiveness   Research Fellow

  • 2018.04
    -
    Today

    Osaka City University   Graduate School of Business   Associate Professor

  • 2016.04
    -
    2018.03

    Takasaki City University of Economics   Faculty of Economics   Lecturer

  • 2016.04
    -
    2018.03

    Takasaki University of Commerce   Faculty of Commerce   Lecturer

  • 2015.04
    -
    2018.03

    Takasaki University of Commerce Junior College   Assistant Professor

Graduate School 【 display / non-display

  • 2012.04
    -
    2015.03

    Doshisha University  Graduate school of Commerce 

  • 2009.04
    -
    2011.03

    Waseda University  Graduate School of Accountancy 

Graduating School 【 display / non-display

  • 2005.04
    -
    2009.03

    Doshisha University   Faculty of Commerce   Department of Commerce

 

Published Papers 【 display / non-display

  • The Future of Experimental Research in Accounting

    Sakaue Manabu, Taguchi Satoshi, Ueeda Masayuki, Hirose Yoshitaka

    The Research Institute for Innovation Management of Hosei University, Journal of Innovation Management  17 ( 0 ) 21 - 37 2020

     View Summary

    <p>This paper firstly evaluates the current status of experimental research in accounting research and various accounting fields and how experimental accounting is looking to the future from the perspective of "future-orientation", "causal relationships", and "unified strategy". Next, we examine the significance of using pre-registration and online labor markets, which are attracting attention not only as new methodological initiatives but also for their potential to increase reproducibility and to solve external validity problems.</p><p>Furthermore, regarding the recent trend toward online experiments using Amazon Mechanical Turk, SurveyMonkey Audience, Qualtrics, etc., which are highly anticipated new research platforms for overcoming the problem of external validity, we compare these platforms in terms of cost, flexibility, and accessibility to interest groups. The latest experimental accounting research such as readability experiments, which have been increasing in recent years, is also reviewed. Finally, we review the prospects for interactive online experiments using tools such as "oTree", which is gaining profile as a future research platform.</p>

    DOI CiNii

  • わが国における地方公会計改革の現状と課題-群馬県内市町村の財務状況を踏まえて-

    後藤小百合・廣瀬喜貴

    高崎商科大学コミュニティ・パートナーシップ・センター紀要  2018.09  [Refereed]

  • Myth of Variable Cost: Exploring cost behaviors under demand uncertainty in Japanese companies

    Kouki MAKINO, Yoshitaka HIROSE, Kohei ARAI

    The Journal of Business Analysis  ( 33 )  2018.03

  • Readability of MD&A Extracted from iXBRL: Computational Linguistic Approach

    Yoshitaka Hirose, Hirohisa Hirai, Kohei Arai

    In Proceedings of the 29th Asian-Pacific Conference on International Accounting Issues  2017.11  [Refereed]

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Review Papers (Misc) 【 display / non-display

  • 電子政府時代の会計ディスクロージャー

    Yoshitaka HIROSE

    会計人コース  2018.09

  • 地方政府によるICOの会計的側面

    Yoshitaka HIROSE

    会計人コース  2018.08

Conference Activities & Talks 【 display / non-display

  • The Effect of Voluntary IFRS Adoption on MD&A Information

    Kento Inoue, Yoshitaka Hirose

    American Accounting Association 2020 Virtual Annual Meeting  2020.08 

  • Is the Japanese MD&A Information is different from English information?: A Comparison between Fraud Firms and Non-Fraud Firms

    The 15th annual conference Asian Pacific Management Accounting Association.  2019.11 

  • An Experimental Study on Potential Whistleblowing Intentions: A Dilemma of Fairness and Risk of Reporting

    Yusuke SAWADA, Yoshitaka HIROSE, and Satoshi TAGUCHI

    An Experimental Study on Potential Whistleblowing Intentions: A Dilemma of Fairness and Risk of Reporting  2019.09 

  • An Experimental Study on Potential Whistleblowing Intentions: A Dilemma of Fairness and Risk of Reporting

    Yusuke SAWADA, Yoshitaka HIROSE, and Satoshi TAGUCHI

    2019 American Accounting Association Annual Meeting  2019.08 

  • Fraud Prediction Using MD&amp;A Information: Evidence from Japan

    Masumi NAKASHIMA, Yoshitaka HIROSE, and Hirohisa HIRAI

    2019 American Accounting Association Annual Meeting  2019.08 

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