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Professors’ Information

Sophia University / SPSF

TAKINISHI, Atsuko
TAKINISHI, Atsuko
  • Field
    International Accounting, Capital Market Analysis, Corporate Governance
  • Job title

    Assistant Professor

    B.A. (Commerce), Doshisha University

    M.A. (Commerce), Doshisha University

    Ph.D. (Economics), Kyoto University

  • Message to Prospective Students

    The study achievements can be strongly affected by the individuals’ motivation of study. If you have greater motivation, you can obtain deeper insights and learn more. I hope that you will try to find and use as many as study opportunities provided by Sophia University and try to learn proactively. Furthermore, to create and cultivate new human networks with your new friends who might have different sense of value and cultural backgrounds should encourage your university life to be more invigorated. I hope that you will have the fruitful university life with the good and long-lasting friendship.

  • Research Interests and Teaching Areas

    International Accounting, Capital Market Analysis, Corporate Governance

  • Selected Works

    ・“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,” Sophia Economic Review, March 2022, Vol. 67, No. 1・2, pp. 27-44. (In Japanese)

    ・“IFRS Adoption, Earnings Quality, and Investment Efficiency: Evidence from Japan,” Taiwan Accounting Review, Refereed journal, December 2020, Vol. 16, No. 2, pp. 219-257. Co-authored by Rong-Ruey Duh, Chih-Hsien Liao, and Chih-Min Pan. (In English)

    ・Conference Proceedings: “The Effect of Material Weaknesses in Internal Control and Their Remediation on Accruals Quality: The Evidence from Japan,” May 2018, European Accounting Association Annual Congress 2018. Co-authored by Chan-Jane Lin, Chih-Yang Tseng, and Pei-Hua Lai. (In English)

    ・Conference Proceedings: “The Effect of Voluntary Adoption of IFRS on Earnings Quality: Evidence from Japan,” May 2017, European Accounting Association Annual Congress 2017. Co-authored by Rong-Ruey Duh, Chih-Hsien Liao, and Chien-Min Pan. (In English).

    ・Conference Proceedings: “The Need for a Rules-Based Approach and the Development of a Principles-Based Approach in the U.S.,” April 2016, 2016 Management Theory and Practice Conference. (In English)

    ・Conference Proceedings: “Characteristics of Japanese Regional Banks: A Case of the Bank of Kyoto,” April 2014, 2014 Management Theory and Practice Conference. (In English)

    ・“Principles-Based Approach in Accounting Standards and the Legal System: An Analysis of Comment Letters from U.S. Companies and Industrial Associations,” Bulletin of Japanese Association for International Accounting Studies, 2010, March 2011, pp. 205-217. (In Japanese)

    ・“Rules-Based and Principles-Based Approaches to U.S. Accounting Standard Setting: A Study on the Approaches’ Concepts,” The Doshisha Business Review (The Association of Commerce, Doshisha University), March 2011, Vol. 62, No. 5・6, pp. 138-150. (In Japanese)

    ・“From a Rules-Based Approach to a Principles-Based Approach: The Change in the U.S. Accounting Standard Setting,” The Doshisha Business Review (The Association of Commerce, Doshisha University), July 2009, Vol. 61, No. 1・2, pp. 83-84. (In Japanese)

    ・“Principles-Based Approach and Auditors’ Decisions: The Significance of the U.S. Big Four’s Support to the Principles-Based Approach,” Accounting (Chuokeizai-sha, Inc.), November 2007, Vol. 59, No. 11, pp. 119-124. (In Japanese)