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The case for economic and accounting dualism : towards reconciling the Japanese accounting system with the global trend of fair value accounting

Tsunogaya, Noriyuki; Okada, Hiromasa; Patel, Chris - In: Accounting, Economics, and Law : AEL ; a convivium 1 (2011) 2, pp. 1-53

Persistent link: https://www.econbiz.de/10009621352

Foreign-language effect and professionals’ judgments on fair value measurement : evidence from Germany and the United Kingdom

Hellmann, Andreas; Patel, Chris; Tsunogaya, Noriyuki - In: Journal of behavioral and experimental finance 30 (2021), pp. 1-10

Persistent link: https://www.econbiz.de/10012814559

Issues affecting decisions on mandatory adoption of International Financial Reporting Standards (IFRS) in Japan

Tsunogaya, Noriyuki - In: Accounting, auditing & accountability journal 29 (2016) 5, pp. 828-860

Persistent link: https://www.econbiz.de/10011585289

Using arguments and myths to lobby over controversial accounting issues : evidence from Japan

Tsunogaya, Noriyuki; Hellmann, Andreas - In: Pacific Accounting Review 32 (2020) 3, pp. 355-390

Purpose: This study aims to examine the (overt) arguments and (covert) myths the Business Accounting Council (BAC) members have used to lobby over controversial accounting issues, such as the application of fair value accounting (FVA) and the adoption of International Financial Reporting...

Persistent link: https://www.econbiz.de/10012279507

Adoption of IFRS in Japan : challenges and consequences

Tsunogaya, Noriyuki; Hellmann, Andreas; Scagnelli, … - In: Pacific accounting review 27 (2015) 1, pp. 3-27

Persistent link: https://www.econbiz.de/10010532571

The complex equilibrium paths towards International Financial Reporting Standards (IFRS) and the Anglo-American model : the case of Japan

Tsunogaya, Noriyuki; Chand, Parmod - In: The Japanese accounting review : TJAR 2 (2012), pp. 117-137

Persistent link: https://www.econbiz.de/10011298267

Judgments of auditors on "principles" versus "guidance" in lease accounting standard : evidence form Japan

Tsunogaya, Noriyuki; Sughara, Satoshi; Chand, Parmod - In: Asian review of accounting 24 (2016) 3, pp. 362-386

Persistent link: https://www.econbiz.de/10011618668

The impact of social influence pressures, commitment, and personality on judgments by auditors : evidence from Japan

Tsunogaya, Noriyuki; Sugahara, Satoshi; Chand, Parmod - In: Journal of international accounting research 16 (2017) 3, pp. 17-34

Persistent link: https://www.econbiz.de/10011819836

Interaction effect of foreign language and obedience pressure on ethical judgment in accounting : evidence from Japan

Sugahara, Satoshi; Tsunogaya, Noriyuki; Kim, Jong-Hoon - In: Journal of international accounting research 22 (2023) 1, pp. 83-98

Persistent link: https://www.econbiz.de/10014295548

The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan

Tsunogaya, Noriyuki; Chand, Parmod - In: The Japanese Accounting Review 2 (2012) December, pp. 117-137

We adopt the accounting ecology framework of Gernon and Wallace (1995) to investigate the unique Japanese process of accounting reforms and convergence. The uniqueness of the Japanese accounting framework is primarily the result of the integration of the Japanese traditional accounting system...

Persistent link: https://www.econbiz.de/10010900676