J-GLOBAL         Last updated: Nov 4, 2019 at 12:04
Konan University
Faculty of Business Administration Department of Business Administration
Ph.D.(Kobe University)

Research Interests


Research Areas



Graduate School, Division of Administration, Kobe University
Faculty of Management, Kobe University

Published Papers

Audit Research and Value Judgment - Research Method -
NAITO, Fumio
會計   193(1) 40-52   Jan 2020   [Invited]
Oeffentliche Berufsaufsicht ueber die Qualitaetssicherung der Abschlusspruefungen und die Lage des Disziplinarmassnahmens in Deutschland
NAITO, Fumio
甲南経営研究   59(4) 25-66   Feb 2019
Audit Research with Emphasis on Extension and Intension of Audit Concept and Value Judgment
NAITO, Fumio
甲南経営研究   60(3) 1-45   Dec 2019
NAITO, Fumio
日本公認会計士協会WEBサイト 全37頁   2018   [Refereed]
Messung der Qualitaet von Pruefungs- oder Assurance-Leistungen zu Informationen zum Geschaeftsrisiko − Basierend auf dem tatsaechlichen Zustand der Assurance-Leistungen in Deutschland ?
NAITO, Fumio
甲南経営研究   59(1) 1-21   Jun 2018
Suche nach Urteilen des Abschlusspruefers zu Unternehmen Risikoinformationen in den Geschaeftsberichten von deutschen boersennotierten Unternehmen
NAITO, Fumio
甲南経営研究   57(4) 1-38   2017   [Refereed]
Ist-Status des Pruefungsurteils ueber die Geschaeftsrisiko Informationen in Deutschland
NAITO, Fumio
甲南経営研究   58(1) 1-35   2017   [Refereed]
Neuerungen in der Berufssatzung ueber die Qualitaetssicherung und die Berufsaufsicht bei Abschlusspruefungen in Deutschland
NAITO, Fumio
産業経理   77(3) 41-58   2017   [Refereed]
Points in dispute about Auditor Reporting Reform and a better form of Auditor’s Report
NAITO, Fumio
甲南経営研究   56(4) 27-50   2016   [Refereed]
Auditor’s Judgement-formation in the Financial Statements Audit and an Auditor’s Reporting Model
NAITO, Fumio
會計   189(3) 13-27   2016   [Refereed]
The Effect of Accounting Flexibility on the Audit Judgment: Issues of Disclosure Systems surroundillg the T Compally's Case
NAITO, Fumio
會計   189(5) 56-69   2016   [Refereed]
Rule Revision of Corporate Risk Information Disclosure and its Impacts to the Statutory Audit in Germany
NAITO, Fumio
甲南経営研究   55(4) 69-103   2015   [Refereed]
Correspondence of Germany to the Reform of the Statutory Financial Statements Audits in the EU
NAITO, Fumio
甲南経営研究   55(1) 41-71   2014   [Refereed]
企業リスク情報およびCSR情報の開示と監査・保証に関する国際比較分析 −日米欧5ヵ国の上場会社に対する質問票調査結果−
Matsumoto, Y., HAYASHI, T., MIYAMOTO, K., NAITO, F.
関西大学商学論集   59(1) 139-169   2014   [Refereed]
Cotributions and Limitations of the Audit Research and Prospects to Audit and Assurance Services
NAITO, Fumio
會計   183(1) 23-37   2013   [Refereed]
Analysis by Functions of Current Financial Reporting Systems
NAITO, Fumio
Editor and Author Yoshikuni Hirose, Revolution of Financial Reporting, Chuokeizaisha Inc.   40-44   2013   [Refereed]
Analysis by Sections of Current Financial Reporting Systems
NAITO, Fumio
Editor and Author Yoshikuni Hirose, Revolution of Financial Reporting, Chuokeizaisha Inc.   63-68   2013   [Refereed]
Historical Analysis of Financial Reporting Systems -Auditing Standards and Financial Reporting-
NAITO, Fumio
Editor and Author Yoshikuni Hirose, Revolution of Financial Reporting, Chuokeizaisha Inc.   85-90   2013   [Refereed]
NAITO, Fumio
甲南経営研究   53(4) 1-21   2013   [Refereed]
Findings from Financial Reporting Systems in Europe and the United States -AICPA-
NAITO, Fumio
Editor and Author Yoshikuni Hirose, Revolution of Financial Reporting, Chuokeizaisha Inc.   104-109   2013   [Refereed]


弥永 真生, 内藤 文雄, 安宅 大介
社団法人日本アクチュアリ-会会報   0(60) 139-218   2007
Corporate Govenance and Internal Audit Function
Internal Audit (in Japanese)   28(01) 8-12   2002
Differences between an Assurance by the Interim Financial Audit and an Assurance by Review Service
Sangyo-Keiri(In Japanese)   62(01) 4-14   2002
About the newly revised Audit Standards in Japan
JICPA Journal (in Japanese)   14(03) 26-34 (co-author: Nobuhiro NASU)   2002
Generality of Accounting Judgments and Specialty of Audit Judgments in accordance with the New Accounting Standards in Japan
159(2) 29-43   2001
Naito Fumio
Journal of political economy   67(2) 119-121   Jun 2000
About objects of auditing from a theoretical framework's viewpoint
135-145    2000
About Meanings of an Auditor's Assurance in a Consolidated Financial Statement Audit
18-28    2000

Books etc

NAITO, Fumio
中央経済社   Mar 2020   
NAITO, Fumio
中央経済社   Feb 2018   
NAITO, Fumio
中央経済社   Oct 2015   ISBN:450216691X
NAITO, Fumio et al.
中央経済社   Jan 2014   ISBN:4502089907
NAITO, Fumio
中央経済社   Sep 2013   ISBN:4502488305
NAITO, Fumio
中央経済社   Aug 2012   ISBN:10:4502458708
HIROSE, Yoshikuni et al.
中央経済社   2012   ISBN:978-4502452604
NAITO, Fumio
税務経理協会   May 2011   ISBN:4419056401
分析 利益情報の変容と監査
KUROKAWA,Yukiharu et al.
中央経済社   Apr 2011   ISBN:978-4502435600
CHIYODA, Kunio et al.
中央経済社   2011   ISBN:978-4502445309
HIROSE, Yoshikuni et al.
中央経済社   Jun 2010   ISBN:978-4502229909
NAITO, Fumio et al.
中央経済社   Feb 2010   ISBN:4502224405
NAITO, Fumio
税務経理協会   Nov 2005   ISBN:4419046341
MORI, Minoru et al.
税務経理協会   Dec 2004   ISBN:4419044209
NAITO, Fumio
税務経理協会   Feb 2004   ISBN:4419043156
KATO, Yasuhiko et al.
同文舘出版株式会社   Sep 2003   
NAITO, Fumio
税務経理協会   Aug 2003   ISBN:4419042354
MORI, Minoru et al.
税務経理協会   Oct 2001   ISBN:4419038632
NAITO, Fumio
同文舘出版株式会社   2001   
Audit of an Entity's Ability to Continue as a Going Concern and the Roll of Financial Statement Audit in the 21st Century

Conference Activities & Talks

監査研究の継承と変化報告監査研究と価値判断 −外延と内包−
NAITO, Fumio
日本会計研究学会第78回全国大会(神戸学院大学)(統一論題)   2019   
NAITO, Fumio
関西監査研究学会2017年度春季合宿研究会(滋賀県長浜市セミナー&カルチャーセンター臨湖第1会議室)   2018   
NAITO, Fumio
関西監査研究学会平成29年度夏季研究合宿報告(岐阜市長良川国際会議場)   2017   
NAITO, Fumio
関西監査研究学会2016年度春季合宿研究会(三重県賢島商工会議所会議室)   2017   
企業リスク情報の監査判断の探究に向けて −ドイツ経済監査士に対する調査−
NAITO, Fumio
現代監査理論研究会(かんぽの宿大洗2階会議室)   2016   
企業リスク情報に関する開示と監査の課題 −ドイツでの適用状況を基に−
NAITO, Fumio
アカウンティング・ワークショップ21第37回大会(早稲田大学)   2016   
企業リスク情報の開示と監査 −ドイツにおける企業リスク情報の開示と監査からの知見−
NAITO, Fumio
日本公認会計士協会近畿会 会計・監査委員会   2016   
最近の不正会計事件から学ぶべきこと 報告:会計処理のフレキシビリティと監査判断の限界 −T社のケースをめぐる制度問題−
NAITO, Fumio
日本会計研究学会第65回関西部会(大阪市立大学)(統一論題)   2015   
監査研究のフロンティア〜監査報告書の改革をめぐって〜 報告:財務諸表の監査における監査判断形成と監査報告モデル
NAITO, Fumio
日本会計研究学会第74回全国大会(神戸大学)(統一論題)   2015   
最終報告 監査・保証業務研究
NAITO, Fumio
日本監査研究学会第36回全国大会(東北大学)課題別研究部会(部会長)   2013   
NAITO, Fumio
日本公認会計士協会ラウンド・テーブル討議   2013   
財務諸表監査をめぐる諸問題 −オリンパス粉飾決算事件・シャープGC注記問題を中心に−
NAITO, Fumio
アカウンティング・ワークショップ21第35回大会(早稲田大学)   2013   
わが国における制度としての監査の有効性−外部監査を中心に― 報告:財務諸表監査における アクティブ・セーフティと パッシブ・セーフティの確保
NAITO, Fumio
日本監査研究学会第35回全国大会(関西大学)(統一論題)   2012   
会計研究のアイデンティティと貢献 報告:会計監査研究の貢献・限界と監査・保証業務への展望
NAITO, Fumio
日本会計研究学会第71回全国大会(一橋大学)(統一論題)   2012   
NAITO, Fumio
日本監査研究学会第35回全国大会(関西大学)課題別研究部会(部会長)   2012   
NAITO, Fumio
日本会計研究学会第70回全国大会(久留米大学)(統一論題)司会・座長   2011   
NAITO, Fumio
日本会計研究学会『財務報告の変革』第2回シンポジウム(神戸大学)   2010   
NAITO, Fumio
日本会計研究学会第69大会特別委員会最終報告(関西学院大学)   2009   
会計上の見積りの監査 −米国廃棄物管理会社の粉飾事件−
NAITO, Fumio
関西監査研究学会(同志社大学)   2008   
NAITO, Fumio
日本会計研究学会第68回大会特別委員会   2008   


A Research of Annual Reports and Auditors' Reports of Listed Companies in the United States of America and Germany
A Research of Environmental Auditing
A Research of Corporate Disclousures by the Commercial Law
A Research relating to the Revolution of Business Paradigm and Information Systems

Research Grants & Projects

Quality Measurement of Audit of a Virtual Business Risk Information by Experimental Method
日本学術振興会: 科学研究費補助金 挑戦的萌芽研究
Project Year: Apr 2015 - Mar 2018    Investigator(s): NAITO, Fumio
This study was conducted with the aim of directly measuring the quality of audits of financial statements as statutory audits. It is practically impossible to measure the quality of audits using actual audit document data from the viewpoint of the...
Demonstration of divergence of cororate risk information disclosure and measurement of assurance level of audit of the risk informatio
日本学術振興会: 科学研究費補助金 基盤研究(B)
Project Year: Apr 2013 - Mar 2016    Investigator(s): NAITO, Fumio
In the corporate disclosure system based on the Financial Instruments and Exchange Act, emphasis is recently placed on how to deal with risks related to domestic and overseas economic and business environments surrounding corporate activities. Thi...
Empirical research on factors which cause the change of earnings information and improvement aspects of audit & assurance services
日本学術振興会: 科学研究費補助金 基盤研究(B)
Project Year: Apr 2008 - Mar 2011    Investigator(s): NAITO, Fumio
Our research objective is to present more useful disclosure systems of earnings information and a more effective approach of financial audit or assurance services related to the disclosure systems. We analyzed the factors which cause the change of...
Study about criteria between aggressive earnings management and material misstatement of financial statements
日本学術振興会: 科学研究費補助金 萌芽研究
Project Year: Apr 2007 - Mar 2010    Investigator(s): NAITO, Fumio
The purpose of this study is to clarify the relationship between the level of material misstatement of the financial statements and earnings management. Earnings management may be taken place because of the large degree of subjectivity of manageme...
International Empirical Research on Disclosure and Audit or Assurance Engagements of Information about Corporate Business Risks under Uncertainties
日本学術振興会: 科学研究費補助金 基盤研究(B)
Project Year: Apr 2004 - Mar 2007    Investigator(s): NAITO, Fumio
The following four research purposes were set up in this research.
(1) Construction of framework for disclosure and audit or assurance engagements of information about corporate business risks
(2) Investigation of the actual condition of the discl...
Measurement of the Relativity of Truth as Qualitative Characteristics of Accounting Information
日本学術振興会: 科学研究費補助金 萌芽研究
Project Year: Apr 2004 - Mar 2006    Investigator(s): NAITO, Fumio
The following four research purposes were set up in this research.
(1) We will investigate the actual condition of the disclosure about the risk and uncertainty of business activities of a company by international comparison. And we will extract i...
Theoretical and Empirical Research on Disclosure and Audit of Information about Risks and Uncertainties of a Company
日本学術振興会: 科学研究費補助金 基盤研究(C)(2)
Project Year: Apr 2002 - Mar 2004    Investigator(s): NAITO, Fumio
The following four research purposes were set up in this research.
(1) We will investigate the actual condition of the disclosure about the risk and uncertainty of business activities of a company by international comparison. And we will extract i...
Positive Research on Auditor’s Judgment Criteria in Going Concern Audit
日本学術振興会: 科学研究費補助金 基盤研究(C)(2)
Project Year: Apr 1998 - Mar 2002    Investigator(s): NAITO, Fumio
The enforcement subjects of this research are the following three points.
Subject (1): The professional practices in many foreign countries where going concern audit is carried out are investigated in detail. This investigation pursues inductively...
日本学術振興会: 科学研究費補助金 一般研究(C)
Project Year: Apr 1993 - Mar 1995    Investigator(s): NAITO, Fumio
日本学術振興会: 科学研究費補助金 研究成果公開促進費
Project Year: 1995 - 1995    Investigator(s): NAITO, Fumio