Updated on 2024/10/18

写真a

 
KAWABATA　Chiaki
 
Organization
Faculty of Commerce Assistant Professor
Contact information
The inquiry by e-mail is 《here》
External link

Degree

  • 博士（商学） ( 関西学院大学 )

  • 修士（商学） ( 関西学院大学 )

Education

  • 2020.3
     

    Kwansei Gakuin University   doctor course   completed

  • 2019.3
     

    Kwansei Gakuin University   doctor course   finished without a degree

  • 2016.3
     

    Kwansei Gakuin University   master course   completed

  • 2014.3
     

    Kwansei Gakuin University   graduated

  • 2013.3
     

    Kwansei Gakuin University   graduated

Research History

  • 2021.4 - 　

    中央大学商学部助教

Professional Memberships

  • American Accounting Association

  • 日本会計研究学会

  • 日本監査研究学会

  • 国際会計研究学会

  • 日本会計教育学会

Research Interests

  • 財務諸表監査

  • コーポレートガバナンス

Research Areas

  • Humanities & Social Sciences / Accounting

Papers

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Books

  • 監査人のローテーションに関する研究

    浅野, 信博（第4章 監査事務所のローテーションに関するモデル研究のレビュー）

    同文舘出版  2023.8  （ ISBN:9784495210502 ）

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    Total pages：viii, 231p   Language：Japanese  

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  • Future of audit: Nineteenth Report of Session 2017–19

    （ Role： Joint translator ,  Original_author： House of Commons, Business, Energy a, Industrial Strategy Committee）

    2021.11 

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  • 基本簿記論

    関西学院大学会計学研究室（担当範囲：第15章 税金とその他（営業費・訂正仕訳）の処理）

    中央経済社,中央経済グループパブリッシング (発売)  2019.4  （ ISBN:9784502302718 ）

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    Total pages：ii, vii, 247p   Language：Japanese  

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MISC

Presentations

  • 内部監査人の独立性・客観性に影響を及ぼす要因に関する研究

    湯下薫, 川端千暁

    2024年日本監査研究学会 全国大会（於立命館大学）  2024.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 監査基準と監査人の法的責任:Pacific Acceptance社事件の判例分析

    川端千暁

    2024年日本監査研究学会 全国大会（於立命館大学）  2024.9 

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    Presentation type：Oral presentation (general)  

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  • An Economic Analysis on Separation of Audit Firm: Audit Market, Organizational Structures, and Regulations

    2024.3 

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  • 保証業務における業務実施者の法的責任ーKaloti社事件の事例研究ー

    川端千暁

    2023年日本監査研究学会の全国大会（於専修大学）  2023.9 

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    Language：English   Presentation type：Oral presentation (general)  

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  • 「職業的専門家としての正当な注意」の検討：Rolls-Royce社事件における監査人の責任 についての事例研究

    川端千暁

    日本監査研究学会 2022全国大会（於関西学院大学）  2022.9 

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    Presentation type：Oral presentation (general)  

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  • 日本における監査人の懲戒処分の実態調査

    川端千暁

    日本監査研究学会第43回全国大会  2020.9 

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    Presentation type：Oral presentation (general)  

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  • 財務諸表監査における合理的注意 (reasonable care)の研究

    川端千暁

    国際会計研究学会第37回研究大会  2020.8 

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    Presentation type：Oral presentation (general)  

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  • The Impact of Auditor Liability Systems on Asymmetry of Information between Investors and Management.

    2018 American Accounting Association Annual Meeting (in Washington D.C.)  2018.8 

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    Language：English  

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  • 職業的専門家としての正当な注意と監査基準

    川端千暁

    日本会計研究学会第76回大会（於：広島大学）  2017.9 

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    Presentation type：Oral presentation (general)  

    1980年代の横領事件とその判例（Robert Wooler社事件）に関する事例研究を行った。その結果、監査人が監査基準に準拠したにも関わらず、監査人が責任を認定された事例を検出した。

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  • How Does Auditor determine the Sample Size?

    Chiaki Kawabata

    2017.9 

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    Language：English   Presentation type：Oral presentation (general)  

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  • How are the due professional care and the reasonable assurance determined in auditing of financial statements?

    2016.9 

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    Language：English   Presentation type：Oral presentation (general)  

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  • Examination of assurance and effort level of financial report auditing.

    2016.7 

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    Language：English   Presentation type：Oral presentation (general)  

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Research Projects

  • A Study on the Conceptual Framework for Financial Statements Audit

    Grant number：20H01560  2020.4 - 2023.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)  Kwansei Gakuin University

    HAYASHI Takatoshi

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    Grant amount： \15080000 （ Direct Cost: \11600000 、 Indirect Cost： \3480000 ）

    The purpose of this study is to develop a conceptual framework that will serve as a reference framework for theoretical research on the audit of financial statements, the setting of auditing standards and other auditing norms, and the institutional design of auditing as a social system. To accomplish this, we attempted to (1) identify the assumptions and concepts that form the basis of financial statement audit, (2) clarify the development of the notation and connotations of the assumptions and concepts and their theoretical and institutional background, (3) review the existing literature related to the assumptions and concepts, and (4) determine the definitions and meanings of the assumptions and concepts. We also worked on resolve differences in terminology (Japanese and English) and translation issues. In addition, a concept map was created to show the relationships among the basic concepts.

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Teaching Experience

  • SeminarⅢ/Ⅳ

    2021.4 - Now   Institution：Chuo University

  • SeminarⅠ/Ⅱ

    2021.4 - Now   Institution：Chuo University

  • Auditing

    2021.4 - Now   Institution：Chuo University

  • Introduction to Bookkeeping

    2021.4 - Now   Institution：Chuo University

  • Introduction to Business Readings

    2019.4 - 2021.3   Institution：Kwansei Gakuin University

  • Introduction to Seminar

    2019.4 - 2021.3   Institution：Kwansei Gakuin University

  • Foundation of Accounting

    2019.4 - 2021.3   Institution：Kwansei Gakuin University

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Committee Memberships

  • 2024.9 - Now

    JAPAN AUDITING ASSOCIATION   Secretary  

Social Activities