NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021
NOGUCHI, Akihiro
Chairman of the JAA International Committee(September 2018- September 2021)
1 Introduction
Delegates from the Korean Accounting Association (KAA) and the Taiwan
Accounting Association (TAA) attend the annual conference of the Japan Accounting
Association (JAA) every year and present their papers at the International Sessions.
Presidents introduce their delegates at the general meeting of the JAA and give speech at
the Welcome Reception. Although COVID-19 could temporarily prevent face-to-faceactivities, the International Sessions at the JAA Annual Conference were continued to beheld online, and paper presentations were not stopped, which means the opportunity foracademic exchange and friendship among three associations are maintained.
It cannot be denied that we miss face-to-face activities. One example of those
before COVID-19 was at the JAA 2019 Annual Conference in Kobe. We visited SAKE
brewery and enjoyed dinner cruise. Not only the academic program, but also thefriendship program among three associations play an important role for the relation.
International sessions are not only hosted by the JAA. In June, at the Summer Conferenceof the KAA, and in November or December, at the Annual Conference of the TAA,
international sessions are hosted by each association, which means academic exchange
among three associations take place three times a year, and as a result, three presidents
also meet, at least, three times a year. Those activities are not only based on personal
friendship among presidents or among other members, but based on the Memorandum ofUnderstanding (MOU) between associations.
In this paper, how international sessions began and how the MOU was signed
will be explained based on the official records of the JAA.
The International Committee of the JAA was organized in 2001 by theamendment of the By-Laws of the JAA Article III (http://www.jaanet.jp/en/bl20120730.pdf). Before the International Committee was organized, there was
the Editorial Board for Japanese ACCOUNTING FORUM (http://www.jaanet.jp/English/JAF.html). Japanese ACCOUNTING FORUM (JAF) was publishedannually since 1993 as an annual report of the activities of the JAA in English [Hiramatsu,
2007]. As the task of editing JAF was included in the task of International Committee,
the members of the Editorial Board became the member of the International Committee.*
Negotiation for academic exchange between the JAA and the KAA began in Fall*

It might be necessary to add some information about what was happening at that time.
At the turning of the millennium the Asian Academic Accounting Association (Four A)
was organized. The third annual conference was held in Nagoya, Japan in 2002, and thefourth annual conference was held in Seoul, Korea in 2003. The third president of theFour A was Professor Satoh, Michimasa, a member of the JAA. That was the time whenmore and more members of each association met frequently for attending international
conferences at home, I mean, in Japan for Japanese and in Korea for Korean, and visited
each other.
1

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

2004. The details of the process are not made public yet, some kind of communication
between both presidents began, and three or four members of the JAA were invited andattended the KAA Summer Conference in June 2005.
According to The Annual Report of Japan Accounting Association 2005-2006[JAA, 2006a], “trail” international exchange between KAA was approved by the JAA
Board of Directors on September 13th 2005 at Kansai University. At the Council and theGeneral Meeting on September 14th, Professor Sakurai, Michiharu (Chairman of theInternational Committee 2003-2006) announced that the international exchange proposedfrom the KAA will start as “trail” for two or three years and maximum four members will
be sent and accepted at the annual conferences of each association.
Although the international exchange began as “trail”, at the Dinner Reception
Party of the 64th Annual Conference of the JAA on September 14th 2005, Professor Ando
(President of the JAA 2003-2006) introduced the KAA members as guests, and Professor
Yoon, Soon Suk (President of the KAA 2005) gave a speech of greetings [JAA, 2006a].
2 KAA Sessions: International Sessions before the MOU
At the 65th Annual Conference hosted by Senshu University, and like previous
year, at the Dinner Reception on September 6th 2006, Professor Sasaki (Chairman of theConference Organizing Committee) introduced the KAA members as guests, andProfessor 趙益淳（Korea University）representing the KAA delegates, gave a speech ofgreetings [JAA, 2007]. There was KAA Session for Invited Research Presentations (KAA
Session) on September 7th, and four papers, two in English and two in Japanese [JAA,
2006b], were presented. Contents of the presentations were summarized in The Annual
Report of Japan Accounting Association 2006-2007 in Japanese [JAA, 2007]. Same
contents were published in ACCOUNTING (Issued Monthly by MORIYAMA SHOTEN)
Vol.171 No.6 (2007) as a part of “The Report of the Annual Conference of the Japan
Accounting Association.”
KAA Session at JAA 2006 [JAA, 2007]
Chairperson: Sasaki, Shigeto (Senshu University)
Jang Youn Cho (Hankuk University ofValue Based Financial Statement,
Foreign Studies)
Financial Analysis and Valuation.
Kooyul Jung (Korea Advanced Instituteof Science and Technology)
Gil S. Bae (Korea University)
Bank Relationship and Earnings
Jun-Koo Kang (Michigan StateManagement: Evidence from Public
University)
Equity Offerings in Japan.
Chairperson: Sugimoto,Tokuei (Kwansei Gakuin University)
趙益淳 (高麗大学校)
朝鮮時代の会計文書に対する実証的鄭錫佑 (高麗大学校)
研究－四介松都治簿法を中心とする－
李善馥(東西大学校)
韓日における会計基準の制定動向と差異発生原因の分析－KASB 及び
ASBJ 設立以降の状況を中心として－
2

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

Following the tradition, at the Dinner Reception of the 66th JAA Annual
Conference hosted by Matsuyama University on September 1st 2007, Professor Saito(President of the JAA 2006-2009) introduced KAA members as guests, and Professor 鄭奎彦 (Korea University) representing KAA delegates, gave a speech of greeting. KAA
Session for invited research presentations was scheduled in the morning on September
2nd and consisted by two paper presentations, but from that year, with commentators [JAA,2008].
KAA Session at JAA 2007 [JAA, 2008]
Opening Remarks: Hiramatsu, Kazuo (Kwansei Gakuin University)
Chairperson: Sugimoto, Tokuei (Kwansei Gakuin University)
Joo In Ki (Yonsei University)
The Effect of XBRL System on the
Shin Hyun Han (Yonsei University)
Information Asymmetry: KIND-XBRLRa Chae Won (Yonsei University)
System of KSE-Early Adapter in Korea.
Commentator: Sakaue, Manabu (Osaka City University)
Yoon Soon Suk (Chonnam National
The Impact of Excess Voting Rights ofUniversity)
the Controlling Shareholders on
Kim Hyo Jin (Chonnam National
Corporate Governance and Accruals.
University)
Commentator: Shuto, Akinobu (Senshu University)
After the KAA Session, in the afternoon, some paper presenters enjoyedexcursion to OMOGO Gorge (https://www.visitehimejapan.com/en/see-and-do/414) witha member of the JAA International Committee, although it was not an official excursion
by the JAA.
At the Dinner Reception of the 67th JAA Annual Conference hosted by Rikkyo
University on September 8th 2008, Professor Saito (President of the JAA 2006-2009)
introduced KAA members as guests, and Professor 趙賢衍(Vice President of the KAA)
gave a speech of greetings. KAA Session was on September 9th and there were two paper
presentations with commentators [JAA, 2009].
KAA Session at JAA 2008 [JAA, 2009]
Opening Remarks: Hiramatsu, Kazuo (Kwansei Gakuin University)
Chairperson: Shirata, Yoshiko (Tsukuba University)
Gil S. Bae (Korea University)
Dynamics of Managerial
W. Kross (State University of New York
Overconfidence: Evidence from Insider
at Buffalo)
Trades and Management Earnings
Inho Suk (York University)
Forecasts around Upward Stock Listing
Change.
Commentator: Yanaga, Masao (Tsukuba University)
Youngdeok Lmi (Korea Advanced
Does the Distance Enhance Analyst
Institute of Science and Technology)
Forecast Accuracy? Evidence from theKooyul Jung (Korea Advanced InstituteGroup Analysts in Korea.
of Science and Technology)
Commentator: Yaekura, Takashi (Hosei University)

3

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

The 68th JAA Annual Conference was hosted by Kwansei Gakuin University andat the Dinner Reception on September 2nd 2009, delegates from the KAA were introduced
and Professor Jee In Jang (President of the KAA 2009) gave a speech of greetings. Korea
Session was in the morning on September 3rd [JAA, 2010].
Korea Session at JAA 2009 [JAA, 2010]
Chairperson: Jae-moon CHUN (Momoyama Gakuin University)
Chika Saka (Kwansei Gakuin University) An Empirical Analysis of the Financial
In Ki Joo (Yonsei University)
Characteristics of the Firms with HighHan-Kyun Rho (Kookmin University)
Social Performance: Cases from
Hyun Han Shin (Yonsei University)
NewsWeek Global 350 Firms.
Myung-In Kim (Seoul National
Do domestic and foreign earnings show
University)
different levels of conditional
conservatism?
Chairperson: Sugimoto, Tokuei (Kwansei Gakuin University)
Bok Baik (Seoul National University)
Cross-Border Mergers, Information
Kwanghee Cho (Dongguk University)
Asymmetries and Earnings Management.
Jun Koo Kang (Nanyang Technological
University)
Gil Bae S. (Korea University)
Effects of Authoritative Qualitative andJae Eun Lee (Samil PwC)
Quantitative Guidance Availability on
Auditors’ Materiality Judgements.
It should be noted that at the 68th Annual Conference, there was an English
session among concurrent sessions where three papers were presented in English. There
was also IAAER Session during the Annual Conference, same time and same location,but, as a form, located outside of the JAA Annual Conference [JAA, 2010].
3 Memorandum of Understanding

4

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

According to The Annual Report of Japan Accounting Association 2010-2011,
based on the approval of the Exchange Agreement between the KAA, and the Exchange
Agreement between the TAA by the JAA Board of Directors on September 1st 2009,
Professor Hiramatsu (President of the JAA 2009-2012) reported the conclusion of the
MOU between the KAA, and the MOU between the TAA, and was approved at the JAA
Council and at the JAA General Meeting on September 8th 2010 [JAA, 2011].
4 International Sessions based on the MOU
The first International Session based on the MOU was at the 69th JAA Annual
Conference hosted by Toyo University in the morning on September 9th and 10th [JAA,
2010b].
At the Dinner Reception on September 8th, Professor Jee Hong Kim (Presidentof the KAA 2010) representing the KAA delegates and Professor Fujiing Shiue (Presidentof the TAA) representing the TAA delegates gave a speech of greetings, and introduced
each of their delegates. There were six delegates from the KAA and five delegates fromthe TAA [JAA, 2011]. From the International Sessions from this year, abstracts of thepapers presented were included in The Annual Report the Japan Accounting Association“in English” and published in ACCOUNTING (Issued Monthly by MORIYAMASHOTEN) as a part of “The Report of the Annual Conference of the Japan Accounting
Association.”International SessionⅠ(September 9th, 2010) [JAA, 2011]
Moderator: Shirata, Yoshiko (Tsukuba University)
Yong Keun Yoo (Korea University)
The Valuation Accuracy of Equity Value
Bjorn Jorgensen (University of Colorado) Estimates Inferred from the Abnormal
Yong Gyu Lee (Baruch College)
Earnings Growth Model.
Commentator: Ohta, Yasuhiro (Keio University)
Wonsun Paek (Sungkyunkwan
Classification-shifting management andUniversity)
persistence of accruals around operating
Gilyeob Choi (Sungkyunkwan
income.
University)
Commentator: Otogawa, Kazuhisa (Kobe University)
International SessionⅡ(September 10th, 2010) [JAA, 2011]
Moderator: Konishi, Noriyuki (Aoyama Gakuin University)
TsingZai C. Wu (National Cheng Kung
The Influence of the Tax Reform on the
University)
Relationship between Manager
Nan-Ting Kuo (National Cheng Kung
Ownership and Debt.
University)
Commentator: Suzuki, Kazumi (Kobe University)
Ling-Tai Lynette Chou (National
Downward Restatements, Auditor
Chengchi University)
Dismissal, and Credit Ratings.
C.S. Agnes Cheng (Louisiana State
University)
Ya-Fang Wang (Providence University)
Commentator: Yoshimi, Hiroshi (Hokkaido University)
5

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

At the 70th JAA Annual Conference at Kurume University, not only International
Session, but also International Symposium was held. On September 17th, 2011, at the
Dinner Reception, Professor Jongsoo Han (Vice President of the KAA) representing the
KAA delegates, and Professor Fujiing Shiue (National Taipei University) representing the
TAA delegates, gave a speech of greetings, and introduced each of their delegates [JAA,
2012a].
International Session (September 18th, 2011) [JAA, 2012a]
Moderator: Kojima, Koji (Kwansei Gakuin University)
Hsiou-Wei William Lin* (National
Convertible Preferred Stock as a TruthTaiwan University)
Telling Mechanism in Venture Financing.
Yehning Chen (National Taiwan
University)
Woan-lih Liang (National Taiwan
University)
Commentator: Nishitani, Jumpei (Ritsumeikan University)
Jinbae Kim* (Korea University)
Effects of Mergers and Acquisitions on
Manwoo Lee (Korea University)
Sticky Cost Behavior.
Jaewhan Park (Chung-Ang University)
Daecheon Yang* (Chung-Ang
University)
Commentator: Yasukata, Kenji (Kindai University)
TsingZai C. Wu* (National Cheng Kung The Information Content of Gains on
University)
Disposal of Assets Reclassified from
Chii-Shyan Kuo (National Cheng Kung
Additional Paid-In Capital to Retained
University)
Earnings.
Kung-Hong Shih (National Cheng Kung
University)
Yi-Ru Wang (National Cheng Kung
University)
Commentator: Noma, Mikiharu (Hitotsubashi University)
Woon-Oh Jung (Seoul National
Stock Market Responses to the
University)
Reinforcement of Home Mortgage Loan
Sung-Ook Park* (Kyung Hee University) Regulation.
Commentator: Otogawa, Kazuhisa (Kobe University)
International Symposium (September 19th 2011) [JAA, 2012a]
Chairman: Kaneta, Kentarou (Kurume University)
Kazuo Hiramatsu (President of the JAA) Update of IFRS Adoption in Japan:
September 2011.
Jongsoo Han (Vice President of the
Accounting Strategy of Korea in IFRS
KAA)
Era.
Fujiing Shiue (National Taipei
Accounting Strategies of IFRS Adoption
University)
in Taiwan.
Addition to the abstracts included in The Annual Report of Japan Accounting Association
2011-2012, contents of the presentations of the International Symposium were included
6

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

in JAF 2012 [JAA, 2012b].
The 71st JAA Annual Conference was hosted by Hitotsubashi University. During
the Dinner Reception Party on 30th, 2012, Professor Hiramatsu (President of the JAA)
introduced Professor Taesik Ahn (President of the KAA), and Professor Ling-Tai Chou
(President of the TAA) , and each of them gave a speech of greetings and introduced
delegates from each association. Besides International Session I consisted by two papers
each from KAA and TAA, there was International Session II for papers presented by the
JAA members. In IFRS Session on September 1st, two plenary speakers were Mr. Ochi,
Takatsugu (IASB Board member) and Professor Seok Woo Jeong (Korea University)[JAA, 2013].
International SessionⅠ(August 31st , 2012) [JAA, 2013]
Moderator: Kojima, Koji ( Kwansei Gakuin University)
Tae Hee Choi (KDI Scholl of Public
Asset Revaluations: Private vs. Public
Policy and Management)
Companies.
Jinhan Pae (Korea University Business
School)Choong-Yuel Yoo (KAIST Business
School)Commentator: Kato, Kazuo ( Osaka University of Economics)
Yeon Bok Kim (Inha University)
The Effect of Carbon Risk on the Cost ofJong Dae Kim (Inha University)
Equity Capital.
Commentator: Oshika, Tomoki (Waseda University)
Moderator: Shirata, Yoshiko (Tsukuba University)
Wuchun Chi (National Chengchi
Big 4 Accounting Firms’ Client
University)
Acceptance Decisions after SOX: theLing Lei Lisic (George Mason
Moderating Effect of Industry
University)
Specialization and Office Size.
Mikhail Pevzner (George Mason
University)
Commentator: Sakuma, Yoshihiro (Tohoku Gakuin University)
YU-TING HSIEH (National Taiwan
Audit Partner Reputation for Audit
University)
Quality: Evidence from Client
CHAN-JANE LIN (National Taiwan
Restatements in Taiwan.
University)
HSIHUI CHANG (Drexel University)
Commentator: Ozawa, Michihiro (Rikkyo University)
International SessionⅡ(September 1st , 2012) [JAA, 2013]
Moderator: Noguchi, Akihiro (Nagoya University)
Takashi Ebihara (Musashi University)
Quality of Accounting Disclosures by
Keiichi Kubota (Chuo University)
Family Firms in Japan.
Hitoshi Takehara (Waseda University)
Eri Yokota (Keio University)
7

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

Carien van Mourik (Open University)
Yuko Katsuo (Gakushuin University)

Performance Measurement and Income
Concepts in the ASBJ and IASB
Conceptual Frameworks.
Exploring Model of Accounting
Education and IESs Adoption inAustralia.

Kim Watty (Deakin University)
Satoshi Sugahara (Hiroshima Shudo
University)

Titles and the names of the authors of the papers presented at the International
Sessions are listed in the JAF (http://www.jaa-net.jp/English/JAF.html) from the 72nd
JAA Annual Conference at Chubu University in 2013.
JAA 2013
Chubu University
JAA 2014
Yokohama National University
JAA 2015
Kobe University
JAA 2016
Shizuoka Area
JAA 2017
Hiroshima University
JAA 2018
Kanagawa University
JAA 2019
Kobe Gakuin University
JAA 2020
Online
JAA 2021
OnlineJAF No.22
p.35
JAF No.23
p.38
JAF No.24
p.32
JAF No.25
p.38
JAF No.26
p.35
JAF No.27
p.33
JAF No.28
p.36
JAF No.29
pp.9-10
EnglishWebsite of
the JAA

http://www.jaa-net.jp/en/JAF2014.pdf
http://www.jaa-net.jp/en/JAF2015.pdf
http://www.jaa-net.jp/en/JAF2016.pdf
http://www.jaa-net.jp/en/JAF2017.pdf
http://www.jaa-net.jp/en/JAF2018.pdf
http://www.jaa-net.jp/en/JAF2019.pdf
http://www.jaa-net.jp/en/JAF2020.pdf
http://www.jaa-net.jp/en/JAF2021.pdf
http://www.jaanet.jp/en/conference2021.pdf

5 What else should be written for the full story?
The activities of JAA based on the MOU are not only the International Sessions
at the JAA Annual Conference. Every year five or more delegates from the JAA attend
the KAA Summer Conference and the TAA Annual Conference. As the MOU became
effective after September 2010, there were delegates from the JAA attending the TAA
Annual Conference in December 2010 and 2011, the KAA Summer Conference in June
2011 and 2012, but they are not recorded in The Annual Report of Japan Accounting
Association 2010-2011 [JAA, 2011] nor 2011-2012 [JAA, 2012a].
According to The Annual Report of Japan Accounting Association 2012-2013,
Professor Ozu, Chikako (Kyushu University) and Professor Yosano, Tadanori (Kobe
University) presented their papers and Professor Hiramatsu (President), Professor Tokuga(Chairman of the International Committee), Professor Saka (Kwansei Gakuin University)
attended the TAA Annual Conference from December 15th to 17th 2011. Professor Saka,
Chika (Kwansei Gakuin University) and Professor Noda, Akihiro (Tokyo City
University) presented their paper, and Professor Kusano, Masaki (Kyoto University)
8

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

presented his paper, and Professor Hiramatsu (President), Professor Tokuga (Chairman of
the International Committee), Professor Sato (Vice Chairman of the International
Committee), attended the KAA Summer Conference from June 20th to 22nd 2012 [JAA,2013].
Following is the list of delegates attending the TAA Annual Conferences andthe KAA Summer Conferences after September 2012.
TAA 2012(December 2-5)
National Taiwan
University

KAA 2013(June 19-21)

TAA 2013(October 24-25)
Soochow
University

KAA 2014(June 19-20)

TAA 2014(October 27-28)
National Taipei
University

KAA 2015(June 18-19)

Paper presenters;
Miyauchi, Toshitake (Otemon Gakuin University)
Suzuki, Aiichiro (Seijoh University)
Other JAA delegates;
Tokuga (International Committee Chairman)
Hiramatsu (JAA Board member)
Tsunogaya (International Committee member)
Paper presenters;
Tsunogaya, Noriyuki (Nagoya University)
Kagaya, Tetsuyuki (Hitotsubashi University)
Japan Session presenters;
Noguchi, Akihiro (Nagoya University)
Sugimoto, Tokuei (Kwansei Gakuin University)
Other JAA delegates;
Sato, Nobuhiko (International Committee Vice Chairman)
Paper presenters;
Nakashima, Masumi (Fukushima College)
Hashimoto, Takashi (Aoyama Gakuin University)
Yun, Shikou (Aoyama Gakuin University)
Other JAA delegates;
Tokuga (International Committee Chairman)
Tsunogaya (International Committee member)
Paper presenters;
Murakami, Yutaro (Keio University)
Taguchi, Satoshi (Doshisha University)
Other JAA delegates;
Sugimoto (International Committee member)
Noguchi (International Committee member)
Shiosaki (International Committee member)
Paper presenters;
Nakano, Makoto (Hitotsubashi Universty)
Sakai, Ayami (Doshisha University)
Discussant;Yosano, Tadanori (Kobe University)
Other JAA delegates;
Tokuga (International Committee Chairman)
Tsunogaya (International Committee member)International Session was cancelled due to MERS

9

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

TAA 2015(December 3-4)
National Cheng
Kung University

Paper presenters:
Yaekura, Takashi (Waseda University)
Andou, Takashi (Doshisha University)
Other JAA delegates:
Sakurai, Hisakatsu (JAA President)
Obata (International Committee Vice Chairman)
Noguchi (International Committee member)
KAA 2016
Paper presenters:(June 16-17)
Matsugi, Satoko (Tezukayama University)
Del Pino Golf & Shima, Yoshinobu (Kindai University)
ResortFujiyama, Keishi (Kobe University)
Other JAA delegates:
Sakurai (JAA President)
Kokubu (International Committee Chairman)
Sugimoto (International Committee member)
TAA 2016
Paper presenters:(December 1-2) Fujiyama, Keishi (Kobe University)
National Yunlin Kitada, Hirotsugu (Hosei University)
University of
Other JAA delegates:
Science andSakurai (JAA President)
Technology)
Kokubu (International Committee Chairman)
Tsunogaya (International Committee member)
KAA 2017
Paper presenters:(June 15-16)
Kochiyama, Takuma (Hitotsubashi University)
Paradise Hotel
Tanaka, Gustavo (Kobe University)
Busan
Other JAA delegates:
Sakurai (JAA President)
Obata (International Committee Vice Chairman)
Fujiyama (International Committee Secretary)
TAA 2017
Paper presenters:(November 30Takada, Tomomi (Kobe University)
December 2 )Kuroki, Makoto (Yokohama City University)
Chinese Culture Other JAA delegates:
University
Sakurai (JAA President)
Kokubu (International Committee Chairman)
Tsunogaya (International Committee member)
KAA 2018
Paper presenters:(June 21-22)
Gu, Junjian (Tsukuba University)
Yeosu The
Fujiyama, Keishi (Kobe University)
Ocean Resort
Other JAA delegates:
Kokubu (International Committee Chairman)
Sugimoto (International Committee member)
Source: The Annual Report of Japan Accounting Association [JAA, 2013] [JAA, 2014][JAA, 2015] [JAA, 2016] [JAA, 2017] [JAA, 2018].

10

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

Since TAA 2018, the title of the papers selected for presentation from JAA are
announced in the JAA website.
TAA
2018

Tsumuraya,
Shoichi(Hitotsubashi
University)“Determinants of Behavior to Divest Cross-Holding
Shares.” Co-author: Yuya Koga (Tohoku Gakuin
Universtiy)
Enomoto, Masahiro (Kobe University) “The Effect ofCorporate Governance on the Relationship between
Accounting Quality and Trade Credit: Evidence fromJapan”KAA Fujiyama, Keishi (Kobe University) “Transitioning from2019 a bank towards an equity financing system in Japan: The
impact on income smoothing practices over 40 years.”
Co-authors: Sidney Gray (University of Sydney),
Yuya Koga (Tohoku Gakuin University)
Nakano, Makoto (Hitotsubashi University) “Aggregate
Earnings Informativeness and Economic Shock:International Evidence.” Co-author: Yuto Yoshinaga(Tohoku University)
TAA Kusano, Masaki (Kyoto University) “Recognition versus
2019 Disclosure and Audit Fees and Costs: Evidence from
Pension Accounting in Japan.” Co-author: Sakuma,
Yoshihiro (Tohoku Gakuin University)
Enomoto, Masahiro (Kobe University) “Is Japan More
Like the U.S Now in the Relation between Accounting
Quality and Investment Efficiency?” Co-authors:
Boochun Jung (University of Hawaii at Manoa), S. Ghon
Rhee (University of Hawaii at Manoa), Akinobu Shuto(The University of Tokyo)
Yoshinaga, Yuto (Tohoku University) “Cyclicality in
Aggregate Earnings and the Market Risk Premium.”
KAA Shirabe, Yuji (Toyo University) “Integrated Reporting2020 and Earnings Management.” Co-author: Nakano,
Makoto (Hitotsubashi University)
Murakami, Yutaro (Keio University) “Which decisionrights should be delegated to lower hierarchy?” Coauthor: Wakabayashi, Toshiaki (Sophia University)
Nakao, Yuriko (Tottori University of Environmental
Studies) “Does Environmental, Social, and Governance(ESG) Disclosure Strategically Employ Visual Rhetoric?
An Exploratory Global Analysis.” Co-authors: Ishino,
Aya (Hiroshima University of Economics), Okada,
Hitoshi (Hiroshima University of Economics), Kokubu ,Katsuhiko (Kobe University), Nishitani, Kimitaka (Kobe
University)
11

http://www.jaanet.jp/news/201
81001c.html

http://www.jaanet.jp/news/201
90514.html

http://www.jaanet.jp/news/201
91002.html

http://www.jaanet.jp/news/202
00707b.html

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

Fujiyama, Keishi (Kobe University) “Employment
Protection, Corporate Governance, and Labor
Productivity around the World.” Co-authors:
Guangzhong Li (Sun Yat-sen University), Cen Wu (Jinan
University), Ying Zheng (Sun Yat-sen University)
TAA Takasu, Yusuke (Yokohama National University)
2020 “Return Predictability of the Implied Cost of Equity
Capital: International Evidence.”
Nakashima, Masumi (Bunkyo Gakuin University)“Relationship between Perceived Managerial Ethical
Value and Earnings Quality: Evidence from Japan.”
KAA Fujitani, Ryosuke (Tokyo Keizai University)
2021 “Information Transfer of Corporate Disclosure in
Pandemic Era.” Co-authors: KIM Hyon ok (Tokyo
Keizai University), Yamada, Kazuo (Ritsumeikan
University)
Kuroki, Makoto (Yokohama City University)“Organizational Identity, Fixed Salary Contract, andFinancial Performance in Local Governments: Theory
and Evidence.” Co-author: Wakabayashi, Toshiaki(Sophia University)
TAA Takasu, Yusuke (Yokohama National University)
2021 “Director Elections and Corporate Payout Policy:
Evidence from Pre and Post Stewardship Code Periods inJapan.”Takinishi, Atsuko (Sophia University) “The Effects ofGovernment Ownership and Business Groups on
Earnings Informativeness.”

http://www.jaanet.jp/news/202
01027.html

http://www.jaanet.jp/news/202
10423.html

http://www.jaanet.jp/news/202
10831.html

The process of negotiation and relation between the KAA and the JAA could befound in The Annual Report of Japan Accounting Association, but how the relation
between the TAA and the JAA developed before the MOU was not written there. Even
before the MOU was signed, for JAA members, it was possible to attend the TAA Annual
Conference personally, because it was opened for everybody as the Accounting Theory
and Practice Conference, and there were not only sessions in Chinese, but also in English.
Reference
Hiramatsu Kazuo. (2007). Preface. Japanese ACCOUNTING FORUM, 2.
http://www.jaa-net.jp/en/JAF2007.pdf
JAA. (2006a). NIHON KAIKEI KENKYU GAKKAI KAIHOU (The Annual Report ofJapan Accounting Association 2005-2006) for FY2005. https://jaa-net.com/
JAA. (2006b). NIHON KAIKEI KENKYU GAKKAI DAI65KAITAIKAI.
http://www.jaa-net.jp/meeting/65.pdf
JAA. (2007). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2006-2007) for FY2006. https://jaa-net.com/
JAA. (2008). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report of12

NOGUCHI, Akihiro.
2022 年 3 月 31 日
HISTORY OF THE JAA INTERNATIONAL SESSIONS: 2004-2021

Japan Accounting Association 2007-2008) for FY2007. https://jaa-net.com/
JAA. (2009). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2008-2009) for FY2008. https://jaa-net.com/
JAA. (2010). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2009-2010) for FY2009. https://jaa-net.com/
JAA. (2011). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2010-2011) for FY2010. https://jaa-net.com/
JAA. (2012a). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2011-2012) for FY2011. https://jaa-net.com/
JAA. (2012b). Japanese Accounting Forum. http://www.jaa-net.jp/en/JAF2012.pdf
JAA. (2013). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2012-2013) for FY2012. https://jaa-net.com/
JAA. (2014). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2013-2014) for FY2013. https://jaa-net.com/
JAA. (2015). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2014-2015) for FY2014. https://jaa-net.com/
JAA. (2016). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounitn Association 2015-2016) for FY2015. https://jaa-net.com/
JAA. (2017). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2016-2017) for FY2016. https://jaa-net.com/
JAA. (2018). NIHON KAIKEI KENKYU GAKKAI KAIHO (The Annual Report ofJapan Accounting Association 2017-2018) for FY2017. https://jaa-net.com/
JAA. (2022) JAA English homepage. http://www.jaa-net.jp/English/

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