Masafumi Nakano - My portal - researchmap

Profile Information

Affiliation: Faculty of Information Sciences and Arts Department of Information Sciences and Arts, Toyo University

Degree: Doctor(Mar, 2006, Meiji University, Graduate School)

Researcher number: 20960884
J-GLOBAL ID: 202201018827339331
researchmap Member ID: R000037865

Major Research Interests

19

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Research Areas

8

Major Papers

19

財務報告におけるサリエンシー効果に関する実験—An Experimental Study of Effects of Presentation Saliency on Financial Reporting Judgments

中野雅史

経理知識, (94) 13-35, Sep, 2015
An Experimental Study on the Effects of Accounting Choices and the Auditor’s Report on Users’ Judgments and Decisions (EAA)

Masafumi Nakano

European Accounting Association 36th, Jun 1, 2013

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Major Presentations

40

A Study on the Salience Effect of Financial Reporting

Masafumi Nakano

May 1, 2019
A Study on the Framework for Cost Management

Masafumi Nakano

May 1, 2019
Artificial Intelligence and Robotic Process Automation in Accounting and Auditing; A Survey

Masafumi Nakano

Oct 1, 2018
A Study on the Salience Effect of Financial Reporting

Masafumi Nakano

Sep 1, 2015
An Experimental Study on the effect of Auditor’s Report for Users’ Judgement and Decision Making

Masafumi Nakano

Sep 1, 2014
An Experimental Study on the effect of Auditor’s Report for Users

Masafumi Nakano

Jun 1, 2014
An Experimental Study on the Effects of Accounting Choices and the Auditor’s Report on Users’ Judgments and Decisions.

Masafumi Nakano

May 6, 2013
An Experimental Study on Users’ Judgement and Decision Making in Accounting Changes with Auditor’s Report

Masafumi Nakano

Aug 1, 2012
An Experimental Study on Users’ Judgement and Decision Making in Changes in Accounting Policies

Masafumi Nakano

Jun 1, 2012
An Experimental Study on Judgement and Decision Making in Accounting Changes with Auditor’s Report

Masafumi Nakano

Sep 1, 2011
An Experimental Study on Judgement and Decision Making in Accounting Choices with Auditor’s Report

Masafumi Nakano

May 1, 2011
An Experimental Study on Judgement and Decision Making in Accounting Choices

Masafumi Nakano

Sep 1, 2010
An Experimental Study on Judgement and Decision Making in Accounting Changes

Masafumi Nakano

Jun 1, 2010
An Experimental Study on Recognition and Disclosure of Accounting Information and Auditors’ Judgemen

Masafumi Nakano

Sep 1, 2009
An Experimental Study on the difference of Accounting Information Disclosure and Auditors’ Judgement

Masafumi Nakano

May 1, 2009
An Experimental Study on Accounting Estimates of Provision and Auditors’ Judgement

Masafumi Nakano

Sep 1, 2008
An Experimental Study on Accounting Estimates of Provision for Repairs and Auditors’ Judgement

Masafumi Nakano

Jun 1, 2008
Positive Accounting Theory: Designing Accounting Systems for Stock options

Masafumi Nakano

Sep 1, 2006
Positive Accounting Theory: Accounting for Stock Option

Masafumi Nakano

May 1, 2006
Earnings Management and Accounting Estimates: Empirical Analysis towards Japanese Accounting Standard for Employees’ Pension and Retirement Benefits

Masafumi Nakano

Sep 1, 2005
Earnings Management and Accounting Estimates: Positive Accounting Theory towards Japanese Accounting Standard for Employees’ Pension and Retirement Benefits

Masafumi Nakano

Oct 1, 2004
Earnings Management and Convergence of International Accounting Standards

Masafumi Nakano

Jul 1, 2004
Basic Concepts for Convergence of International Accounting Standards based on the Theory of Incomplete Contracts

Masafumi Nakano

Jun 1, 2004

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Books and Other Publications

2

内部監査の実践ガイド : 16講でわかる基本と業務別監査

島田, 裕次, 荒木, 理映, 池田, 晋, 五井, 孝, 中野, 雅史, 西島, 新, 宮下, 正博

日科技連出版社, Jun, 2018 (ISBN: 9784817196491)
企業法学

企業法学会

商事法務研究会, Oct, 1992 (ISBN: 4785706228)

Major Misc.

18

A Study on the Salience Effect of Financial Reporting

Proceedings of National Research Presentation Meeting, Japan Association for Management Systems 54, May 1, 2019
An Experimental Study on the effect of Auditor’s Report for Users

Proceedings of National Research Presentation Meeting, Japan Association for Management Systems 52, Jun 1, 2014
An Experimental Study on Users’ Judgement and Decision Making in Changes in Accounting Policies

Proceedings of National Research Presentation Meeting, Japan Association for Management Systems 48, Jun 1, 2012
An Experimental Study on Judgement and Decision Making in Accounting Choices with Auditor’s Report

Proceedings of National Research Presentation Meeting, Japan Association for Management Systems 46, May 1, 2011
An Experimental Study on Judgement and Decision Making in Accounting Changes

Proceedings of National Research Presentation Meeting, Japan Association for Management Systems 44, Jun 1, 2010
An Experimental Study on the difference of Accounting Information Disclosure and Auditors’ Judgement

Proceedings of National Research Presentation Meeting, Japan Association for Management Systems 42, May 1, 2009
An Experimental Study on Accounting Estimates of Provision for Repairs and Auditors’ Judgement

Proceedings of National Research Presentation Meeting, Japan Association for Management Systems 40, Jun 1, 2008
Earnings Management and Accounting Estimates: Positive Accounting Theory towards Japanese Accounting Standard for Employees’ Pension and Retirement Benefits

Proceedings of National Research Presentation Meeting, Japan Association for Management Systems 33, Oct 1, 2004

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Teaching Experience

9

Sep, 2022 - Present

Business Information Theory (Toyo University)
Apr, 2022 - Present

IT Business Management Theory (Garaduate school of Toyo university)
Apr, 2022 - Present

Accounting (Toyo University)
Apr, 2022 - Present

System Audit Theory (Toyo univ.)
Apr, 2022 - Present

Accounting Information Sysrtems Theory (Toyo University)
Apr, 2020 - Present

Accounting (International Christian University)
Apr, 2023 - Mar, 2024

Financial Management (International Christian University)
Apr, 2020 - Mar, 2022

Financial Management (International Christian University)
Apr, 2008 - Mar, 2016

Bookkeeping Theory (Meiji University)

Professional Memberships

5

Apr, 2022 - Present

American Accounting Association
Jun, 2021 - Present

JSIM
Apr, 2016 - Present

The Institute of Internal Auditors (Houston Chapter)
Apr, 2013 - Present

European Accounting Association
Jun, 2004 - Present

JAMS

Research History

8

Apr, 2022 - Present

(教授), 東洋大学総合情報学部
Apr, 2020 - Present

(非常勤講師), 国際基督教大学教養学部
Aug, 2022 - Jul, 2024

(シニア・リサーチャー), 東京大学未来ビジョンセンター客員研究員
Jul, 2020 - Mar, 2022

(取締役), 東京エコサービス株式会社
Apr, 1993 - Mar, 2022

東京ガス株式会社
Apr, 2018 - Mar, 2020

(監査役), 株式会社シナジアパワー
Apr, 2016 - Apr, 2018

(Vice President), Tokyo GAS America Ltd.
Apr, 2008 - Mar, 2016

明治大学商学部兼任講師

Education

5

Committee Memberships

1

Feb, 2012 - May, 2012

経理小委員会「経理問題ワーキング」グループリーダー, 日本ガス協会

Academic Activities

1

International Journal of Japan Association for Management Systems(IJAMS) 編集委員

Peer review

May, 2019 - Present

Social Activities

1

AGORA J Speakers President

Other

Other

3