Researcher Search Results Atsuko Takinishi Atsuko Takinishi (滝西 敦子) Please select the form format to download from below 「Education and research environment」format 「No. 4, the Ministry of Education document style ①Outline for Vitae」format 「No. 4, the Ministry of Education document style ②Education and research environment」format Profile Information AffiliationAssistant Professor, Faculty of Economics Department of Management, Sophia UniversityDegree博士(Mar, 2011, 京都大学)J-GLOBAL ID200901096681054028researchmap Member ID6000010508 Research Interests 5 Accounting Education at Universities International Accounting Corporate Governance Capital Market Analysis Principles-based approach Research Areas 1 Humanities & social sciences / Accounting / Committee Memberships 2 Sep, 2021 - Present International Committee, Committee member, Japan Accounting Association Sep, 2018 - Sep, 2021 International Committee, coordinator, Japan Accounting Association Papers 16 Earnings Informativeness and Invisible Ties in Japanese Firms Atsuko Takinishi Jun, 2024 Peer-reviewed Developing Self-Regulated Learners in the Classroom: A Case Study Applying Social Cognitive Theory Atsuko Takinishi Journal of Accounting Education and Research, (12) 10-17, Jun, 2024 Peer-reviewed Roles, Functions, and Their Changes of Cross-Shareholdings and the Main Bank: Analysis from the Period in the Formation of Keiretsu to the Market Restructuring in Tokyo Stock Exchange Atsuko Takinishi Sophia Economic Review, 67(1・2) 27-44, Mar, 2022 The Effects of Government Ownership and Business Groups on Earnings Informativeness Atsuko Takinishi Conference Proceedings, Taiwan Accounting Association & IAAAER Joint Conference, Nov, 2021 Peer-reviewed IFRS Adoption, Earnings Quality, and Investment Efficiency: Evidence from Japan Atsuko Takinishi, Rong-Ruey Duh, Chih-Hsien Liao, Chih-Min Pan Taiwan Accounting Review, 16(2) 219-257, Dec, 2020 Peer-reviewed The Effect of Material Weaknesses in Internal Control and Their Remediation on Accruals Quality: The Evidence from Japan Atsuko Takinishi, Chan-Jane Lin, Chih-Yang Tseng, Pei-Hua Lai 日本会計研究学会第77回全国大会(於神奈川大学), Sep, 2018 Peer-reviewed The Effect of Voluntary Adoption of IFRS on Earnings Quality: Evidence from Japan Atsuko Takinishi, Rong-Ruey Duh, Chih-Hsien Liao, Chien-Min Pan Conference Proceedings, European Accounting Association Annual Congress 2017, May, 2017 Peer-reviewed The Need for a Rules-Based Approach and the Development of a Principles-Based Approach in the U.S Atsuko Takinishi Conference Proceedings, 2016 Management Theory and Practice Conference, Apr, 2016 Peer-reviewed Characteristics of Japanese Regional Banks: A Case of the Bank of Kyoto Atsuko Takinishi Conference Proceedings, 2014 Management Theory and Practice Conference, Apr, 2014 Peer-reviewed 会計基準設定における原則主義と細則主義 滝西敦子 博士論文,京都大学, Mar, 2011 Peer-reviewed 米国会計基準設定におけるルールに基づくアプローチと原則に基づくアプローチ:概念の整理 滝西敦子 同志社商学, 62(5・6) 138-150, Mar, 2011 会計における原則主義の法制度の検討:米国企業と業界団体のコメント・レターを材料として 滝西敦子 国際会計研究学会年報2010年度, 205-217, Mar, 2011 細則主義から原則主義へ:米国の会計基準設定におけるアプローチの変化 滝西敦子 同志社商学, 61(1・2) 83-84, Jul, 2009 原則に基づくアプローチと監査人の判断:米国4大会計事務所の原則に基づくアプローチ支持の意味 滝西敦子 企業会計, 59(11) 119-124, Nov, 2007 米国における「原則に基づくアプローチ」の展開:会計基準設定におけるアプローチの変化 滝西敦子 経済論叢(京都大学経済学会), 179(4) 52-72, Apr, 2007 Peer-reviewed 米国における会計基準改革と会計プロフェッション:会計基準設定アプローチ変化の意義 滝西敦子 修士論文,同志社大学, Mar, 2004 Peer-reviewed 1 Presentations 14 Earnings Informativeness and Invisible Ties in Japanese Firms Atsuko Takinishi Jun 8, 2024 日台米における大学会計教育の異同点とそれらが学生に与える影響 滝西敦子 日本会計教育学会, Oct 15, 2023 Discussion of “Does the Experience of Cooperation between Audit Partners Affect Earnings Comparability?” Discussan, Atsuko Takinishi Taiwan Accounting Association, Dec 2, 2022 Invited The Effects of Government Ownership and Business Groups on Earnings Informativeness Atsuko Takinishi Taiwan Accounting Association & IAAAER Joint Conference, Nov 19, 2021 The Effect of Material Weaknesses in Internal Control and Their Remediation on Accruals Quality: The Evidence from Japan Atsuko Takinishi European Accounting Association Annual Congress 2018, May, 2018 More Professional Memberships 6 Jun, 2023 - Present Japanese Association for Accounting Education and Research Apr, 2007 - Present 日本会計研究学会 Apr, 2007 - Present 国際会計研究学会 Nov, 2022 - Oct, 2023 European Accounting Association Aug, 2018 - Jul, 2021 American Accounting Assocation More Research Projects 6 株式持ち合いとメインバンクの日本企業への影響 Sep, 2023 日本の資本市場において企業の信用を形成する要素とその形成過程 上智大学, Sep, 2022 How firms are building up credit in Japan 上智大学, Sep, 2021 The Effects of Government Ownership and Business Groups on Earnings Informativeness and Effective Tax Rate in Japan Ministry of Science and Technology, Taiwan, Aug, 2019 - Jan, 2021 The Nature of Accounting Standards and a Choice in Sets of Accounting Standards National Taiwan University, Jul, 2019 - Dec, 2020 More Academic Activities 7 日本会計研究学会第83回全国大会の国際セッションのモデレーター Panel moderator, Session chair, etc. 日本会計研究学会, Aug 27, 2024 日本会計研究学会第8回国際リサーチセミナーのオーガナイザーとモデレーター Planning, Management, etc., Panel moderator, Session chair, etc. 日本会計研究学会, Mar, 2024 日本会計研究学会 第81回全国大会の国際セッションのモデレーター Panel moderator, Session chair, etc. Aug 27, 2022 - Aug 27, 2022 80th Annual Conference, Japan Accounting Association, International session, Chair Panel moderator, Session chair, etc. Japan Accounting Association, Sep 9, 2021 - Sep 9, 2021 2016 Management Theory and Practice Conference Planning, Management, etc., Panel moderator, Session chair, etc., Others Apr 3, 2016 - Apr 5, 2016 More Media Coverage 1 醸界タイムス 醸界タイムス, 『醸界タイムス』(2010年1月1日発行), Jan 1, 2010 Newspaper, magazine
Atsuko Takinishi (滝西 敦子) Please select the form format to download from below 「Education and research environment」format 「No. 4, the Ministry of Education document style ①Outline for Vitae」format 「No. 4, the Ministry of Education document style ②Education and research environment」format Profile Information AffiliationAssistant Professor, Faculty of Economics Department of Management, Sophia UniversityDegree博士(Mar, 2011, 京都大学)J-GLOBAL ID200901096681054028researchmap Member ID6000010508 Research Interests 5 Accounting Education at Universities International Accounting Corporate Governance Capital Market Analysis Principles-based approach Research Areas 1 Humanities & social sciences / Accounting / Committee Memberships 2 Sep, 2021 - Present International Committee, Committee member, Japan Accounting Association Sep, 2018 - Sep, 2021 International Committee, coordinator, Japan Accounting Association Papers 16 Earnings Informativeness and Invisible Ties in Japanese Firms Atsuko Takinishi Jun, 2024 Peer-reviewed Developing Self-Regulated Learners in the Classroom: A Case Study Applying Social Cognitive Theory Atsuko Takinishi Journal of Accounting Education and Research, (12) 10-17, Jun, 2024 Peer-reviewed Roles, Functions, and Their Changes of Cross-Shareholdings and the Main Bank: Analysis from the Period in the Formation of Keiretsu to the Market Restructuring in Tokyo Stock Exchange Atsuko Takinishi Sophia Economic Review, 67(1・2) 27-44, Mar, 2022 The Effects of Government Ownership and Business Groups on Earnings Informativeness Atsuko Takinishi Conference Proceedings, Taiwan Accounting Association & IAAAER Joint Conference, Nov, 2021 Peer-reviewed IFRS Adoption, Earnings Quality, and Investment Efficiency: Evidence from Japan Atsuko Takinishi, Rong-Ruey Duh, Chih-Hsien Liao, Chih-Min Pan Taiwan Accounting Review, 16(2) 219-257, Dec, 2020 Peer-reviewed The Effect of Material Weaknesses in Internal Control and Their Remediation on Accruals Quality: The Evidence from Japan Atsuko Takinishi, Chan-Jane Lin, Chih-Yang Tseng, Pei-Hua Lai 日本会計研究学会第77回全国大会(於神奈川大学), Sep, 2018 Peer-reviewed The Effect of Voluntary Adoption of IFRS on Earnings Quality: Evidence from Japan Atsuko Takinishi, Rong-Ruey Duh, Chih-Hsien Liao, Chien-Min Pan Conference Proceedings, European Accounting Association Annual Congress 2017, May, 2017 Peer-reviewed The Need for a Rules-Based Approach and the Development of a Principles-Based Approach in the U.S Atsuko Takinishi Conference Proceedings, 2016 Management Theory and Practice Conference, Apr, 2016 Peer-reviewed Characteristics of Japanese Regional Banks: A Case of the Bank of Kyoto Atsuko Takinishi Conference Proceedings, 2014 Management Theory and Practice Conference, Apr, 2014 Peer-reviewed 会計基準設定における原則主義と細則主義 滝西敦子 博士論文,京都大学, Mar, 2011 Peer-reviewed 米国会計基準設定におけるルールに基づくアプローチと原則に基づくアプローチ:概念の整理 滝西敦子 同志社商学, 62(5・6) 138-150, Mar, 2011 会計における原則主義の法制度の検討:米国企業と業界団体のコメント・レターを材料として 滝西敦子 国際会計研究学会年報2010年度, 205-217, Mar, 2011 細則主義から原則主義へ:米国の会計基準設定におけるアプローチの変化 滝西敦子 同志社商学, 61(1・2) 83-84, Jul, 2009 原則に基づくアプローチと監査人の判断:米国4大会計事務所の原則に基づくアプローチ支持の意味 滝西敦子 企業会計, 59(11) 119-124, Nov, 2007 米国における「原則に基づくアプローチ」の展開:会計基準設定におけるアプローチの変化 滝西敦子 経済論叢(京都大学経済学会), 179(4) 52-72, Apr, 2007 Peer-reviewed 米国における会計基準改革と会計プロフェッション:会計基準設定アプローチ変化の意義 滝西敦子 修士論文,同志社大学, Mar, 2004 Peer-reviewed 1 Presentations 14 Earnings Informativeness and Invisible Ties in Japanese Firms Atsuko Takinishi Jun 8, 2024 日台米における大学会計教育の異同点とそれらが学生に与える影響 滝西敦子 日本会計教育学会, Oct 15, 2023 Discussion of “Does the Experience of Cooperation between Audit Partners Affect Earnings Comparability?” Discussan, Atsuko Takinishi Taiwan Accounting Association, Dec 2, 2022 Invited The Effects of Government Ownership and Business Groups on Earnings Informativeness Atsuko Takinishi Taiwan Accounting Association & IAAAER Joint Conference, Nov 19, 2021 The Effect of Material Weaknesses in Internal Control and Their Remediation on Accruals Quality: The Evidence from Japan Atsuko Takinishi European Accounting Association Annual Congress 2018, May, 2018 More Professional Memberships 6 Jun, 2023 - Present Japanese Association for Accounting Education and Research Apr, 2007 - Present 日本会計研究学会 Apr, 2007 - Present 国際会計研究学会 Nov, 2022 - Oct, 2023 European Accounting Association Aug, 2018 - Jul, 2021 American Accounting Assocation More Research Projects 6 株式持ち合いとメインバンクの日本企業への影響 Sep, 2023 日本の資本市場において企業の信用を形成する要素とその形成過程 上智大学, Sep, 2022 How firms are building up credit in Japan 上智大学, Sep, 2021 The Effects of Government Ownership and Business Groups on Earnings Informativeness and Effective Tax Rate in Japan Ministry of Science and Technology, Taiwan, Aug, 2019 - Jan, 2021 The Nature of Accounting Standards and a Choice in Sets of Accounting Standards National Taiwan University, Jul, 2019 - Dec, 2020 More Academic Activities 7 日本会計研究学会第83回全国大会の国際セッションのモデレーター Panel moderator, Session chair, etc. 日本会計研究学会, Aug 27, 2024 日本会計研究学会第8回国際リサーチセミナーのオーガナイザーとモデレーター Planning, Management, etc., Panel moderator, Session chair, etc. 日本会計研究学会, Mar, 2024 日本会計研究学会 第81回全国大会の国際セッションのモデレーター Panel moderator, Session chair, etc. Aug 27, 2022 - Aug 27, 2022 80th Annual Conference, Japan Accounting Association, International session, Chair Panel moderator, Session chair, etc. Japan Accounting Association, Sep 9, 2021 - Sep 9, 2021 2016 Management Theory and Practice Conference Planning, Management, etc., Panel moderator, Session chair, etc., Others Apr 3, 2016 - Apr 5, 2016 More Media Coverage 1 醸界タイムス 醸界タイムス, 『醸界タイムス』(2010年1月1日発行), Jan 1, 2010 Newspaper, magazine