Ohta, Yasuhiro

J-GLOBAL         Last updated: Aug 24, 2019 at 03:04
 
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Name
Ohta, Yasuhiro
E-mail
yohtakbs.keio.ac.jp
URL
http://labs.kbs.keio.ac.jp/ohtalab/
Affiliation
Keio University
Section
Graduate School of Business Administration
Job title
Professor
Degree
Ph.D. (Management)(State University of New York at Buffalo), Master of Economics(The University of Tokyo)
Research funding number
70420825

Research Areas

 
 

Academic & Professional Experience

 
Aug 2002
 - 
Jan 2003
Lecturer of Accounting, School of Administrative Studies, Joseph E. Atkinson Faculty of Liberal and Professional Studies, York University, Toronto, Ontario, Canada.
 
Feb 2003
 - 
Aug 2005
Assistant Professor of Accounting, School of Administrative Studies, Joseph E. Atkinson Faculty of Liberal and Professional Studies, York University, Toronto, Ontario, Canada.
 
Sep 2005
 - 
Mar 2011
Associate Professor of Accounting, Graduate School of Business Administration, Keio University, Yokohama, Japan
 
Apr 2011
 - 
Today
Professor of Accounting, Graduate School of Business Administration, Keio University, Yokohama, Japan
 

Education

 
Mar 1992
   
 
Faculty of Economics, Keio University
 
Mar 1997
   
 
Corporation and Market Studies, Graduate School, Division of Economics, The University of Tokyo
 
Nov 2002
   
 
Management, School of Management, State University of New York at Buffalo
 

Published Papers

 
The Role of Audit Evidence in a Strategic Audit
OHTA YASUHIRO
Journal of Accounting and Public Policy   28(1) 58-67   Jan 2009   [Refereed]
This study examines how audit risk (the probability of false acceptance) and its components change when the auditor obtains audit evidence in an acceptance sampling model. Inherent risk and audit risk increase with audit evidence if the auditee ha...
On the Conditions under which Audit Risk Increases with Information
Yasuhiro Ohta
European Accounting Review   17(2)    Jul 2008   [Refereed]
It has been reported in the literature on strategic auditing that audit risk (the probability of audit failure) may increase when the auditor obtains information, whereas conditions for such cases have not been identified as yet. This paper provid...
財務会計の理論と実証
OHTA YASUHIRO, ATSUSHI SHIIBA, JUMPEI NISHITANI
William R. Scott, "Financial Accounting Theory"      Jun 2008
The Fairness Opinion Puzzle: Board Incentives, Information Asymmetry, and Bidding Strategy
Yasuhiro Ohta and Kenton K. Yee
Journal of Legal Studies   37(1) 229-279   Jan 2008   [Refereed]
Why do 60% of target boards voluntarily solicit and pay for seemingly worthless 'Texas-wide' fairness opinions while 40% of their peers do not? Our new insight is that target boards speak to more than one shareholder generation through fairness op...
自己資本利益率の計算方法について(3)
OHTA YASUHIRO
企業会計   59(9) 1324-1325   Sep 2007

Books etc

 
OHTA YASUHIRO (Part:Editor)
中央経済社   Jun 2010   ISBN:4502230200
W. R. Scott (Part:Joint Translation)
中央経済社   Jun 2008   ISBN:4502284505
OHTA YASUHIRO (Part:Joint Work)
中央経済社   Dec 1999   
金融商品をめぐる米国財務会計基準の動向:基準の解説と検討
OHTA YASUHIRO
財団法人企業財務制度研究会   Jul 1995   

Conference Activities & Talks

 
Limited Auditor Liability and Audit Quality in Different Legal Regimes [Invited]
OHTA YASUHIRO
2009 Korean Accounting Association Annual Meeting at Mungyeong, South Korea, June 18, 2009.   18 Jun 2009   Korean Accounting Association
Interpretability of Empirical Valuation Models in the Value Relevance Literature
OHTA YASUHIRO
33rd Canadian Academic Accounting Association Conference   5 Jun 2009   Canadian Academic Accounting Association
会計研究の危機と日本の会計学界
OHTA YASUHIRO
第3回 2009年現代ディスクロージャー研究カンファレンス   30 May 2009   ディスクロージャー研究学会
Interpretability of Empirical Valuation Models in the Value Relevance Literature
OHTA YASUHIRO
32nd Annual Congress of the European Accounting Association   15 May 2009   European Accounting Association
The Role of Audit Evidence in a Strategic Audit
OHTA YASUHIRO
9th Asian Academic Accounting Association Conference   29 Nov 2008   Asian Academic Accounting Association

Research Grants & Projects

 
防衛装備品調達におけるインセンティブ契約と原価監査
MEXT,JSPS: Grant-in-Aid for Scientific Research
Project Year: Apr 2019 - Mar 2024    Investigator(s): 太田 康広
企業価値評価の理論的基礎の探求
MEXT,JSPS: Grant-in-Aid for Scientific Research
Project Year: Apr 2016 - Mar 2019    Investigator(s): 太田 康広