Professor Ichiro Yoshioka

Area and Subject Taught Accounting and Auditing
Research Theme(s) Auditing of Financial Statements, Accounting Ethic
Academic Degrees Master of Commercial Science, Doshisha University
Keywords for Research Field Accounting, Auditing, Accounting Ethics
Office Phone Number 81-75-705-2979

Research Overview

Auditing is the assessment of the accuracy and fulfillment of an audit target by an independent auditing authority, in accordance with certain criteria, and the reporting of the findings of that assessment. My research lies in the field of accounting auditing, and in particular the auditing of financial statements, especially as prepared by companies.
In the aftermath of the corporate scandals at Kanebo, livedoor and Nikko Cordial Securities, public criticism of accounting and auditing systems themselves, as well as of accounting auditors (CPAs), has increased. In response to these public expectations, the profession is increasingly revising auditing criteria and moving to establish codes of professional ethics for CPAs. Although I applaud these developments and would certainly not deny or attempt to block them, I believe that tightening ethical standards for CPAs will more fundamentally serve the public's expectations than demanding rigorous adherence to existing rules. Accordingly, I am conducting research into the establishment of concepts of accounting ethics, measuring the ethical standards of CPAs, and developing effective tools for improving those ethics. Last year I conducted a questionnaire survey of university students in Japan and China, and examined the differences in and background of the results. I am also developing case studies to enhance the ethical standards of those seeking work in the accounting profession.

Notable Publications and Works


『会計士の倫理と推論(共訳)』税務経理協会 1999年


「会計倫理におけるLine-Drawing Method とCreative Middle Way Method」京都マネジメント・レビュ-第1 2号、2008年、「英国勅許会計士協会(ICAEW)と国際
会計士連盟(IFAC)の倫理規程の差異 -「客観性」と「独立性」の語を中心に-」現代監査NO.15、2005年