Curriculum Vitae

November 2023

SEMBA, Hu Dan

Graduate School of Economics
Nagoya University
Chikusa, Nagoya, 464-8601, JapanEDUCATION
Kobe University, Ph.D. in Administration, 2004.
Kobe University, M.A. in Administration, 2001.
Hiroshima Prefectural University, B.A. in Administration, 1999.
Ph.D. THESIS“The Usefulness of the Financial Statements and the Adoption of the International
Accounting Standards: especially about China by Theoretical and Empirical Approach”(in Japanese)
Thesis Committee: Koga, Chitoshi (Chair), Naito, Fumio, and Suda, Kazuyuki.
EMPLOYMENTAssociate Professor, School of Economics, Nagoya University, Japan, 2007-present
Visiting Scholar, Vernon K. Zimmerman Center for International Education and Research in Accounting,College of Business, University of Illinois at Urbana-Champaign, USA, August 2019- August 2020
Visiting Scholar, Business School, Sichuan University, China, August 2018 - January 2019
Visiting Scholar, Vernon K. Zimmerman Center for International Education and Research in Accounting,College of Business, University of Illinois at Urbana-Champaign, USA, August 2012- August 2013

Associate Professor, Graduate Institute for Entrepreneurial Studies, Japan, 2006-2007
Associate, Institute of Asia-Pacific Studies, Waseda University, Japan, 2004-2006

PUBLICATIONS
Research articles(in English)“Does Local vs. National Government Ownership, and Auditor Choice Matter for
Audit Pricing? Evidence from China,” Journal of Financial Reporting andAccounting, 2023. (with Wu, Lefei)“ Mandatory vs. Voluntary Disclosure on Management Forecast in China,”
Asia-Pacific Journal of Accounting & Economics, Vol. 28, No. 1, February12021. (with Zhang, Xiaobai; Xu, Hong)“Management Background Characteristics and Stock Price Crash Risk,” The
Economic Science, Vol.68, Issue 1, June 2020. (with Fang, Fang; Li,Jingchan)“Does Big N Matter for Audit Quality? Evidence from Japan,” Asian Review ofAccounting, Vol. 27, Issue 1, March 2019. (with Kato, Ryo)
“Does Recycling Improve Information Usefulness of Other Comprehensive
Income? The Case of Japan,” Asian Review of Accounting, Vol. 25, Issue 3,September 2017. (with Frendy)“The Regulator’s View of Audit Quality: A Focus on IAASB’S Proposed
Framework from the Perspective of Institutional Theory,” Academy ofAccounting and Financial Studies Journal, Vol. 20, No. 3, November 2016.
“Influence of the Audit Market Shift from Big 4 to Big 3 on Audit Firms’ Industry
Specialization and Audit Quality: Evidence from Japan,” Academy ofAccounting and Financial Studies Journal, Vol.20, Issue3, July 2016. (withKato, Ryo; Frendy)“Can Overseas Investment Improve Earnings Quality?” The Journal ofDeveloping Areas, Vol.50, No.5, April 2016. (with Gu, Junjian)“Executive Ability, Industry Competition, and Executive Pay: An EmpiricalAnalysis of Chinese Listed Companies,” The Economic Science, Vol.63,Issue 3, March 2016. (with Fang, Fang; Gao, Minghua)“Audit Fees, Earnings Management, and Litigation Risk: Evidence from JapaneseFirms Cross-Listed on U.S. Markets.” Academy of Accounting and FinancialStudies Journal, Vol.19, No.3, December 2015. (with Gu, Junjian)“Abnormal Audit Fees and Auditor Size in the Japanese Audit Market.” Academyof Accounting and Financial Studies Journal, Vol.19, No.3, December 2015.
“Audit Quality and Measurement: Towards a Comprehensive Understanding,”
Academy of Accounting and Financial Studies Journal, Vol. 19, No.1, April
2015.
“The Incentive of Earnings Management in China from Profit Benchmarks
Perspective,” Academy of Accounting and Financial Studies Journal, Vol.19,No.1, April 2015. (with Gu, Junjian)“Accruals-Based Audit Quality in the Japanese Audit Market,” Academy ofAccounting and Financial Studies Journal, Vol.19, No.1, April 2015. (withKato, Ryo)
“Does ownership structure affect the degree of corporate financial distress in2

China?” Journal of Accounting in Emerging Economies, Vol. 5, Issue1,February 2015. (with Zheng, Haiyan)“Japanese Stock Market Reaction to Announcements of News Affecting Auditors’
Reputation: The Case of the Olympus Fraud.” Journal of Contemporary
Accounting and Economics. Vol.10, Issue3, December 2014. (with Frendy)“Roadmap to Future Mandatory Application of IFRS in Japan from thePerspective of Financial Statement Preparers,” Journal of ModernAccounting and Auditing, Vol. 9, No. 3, March 2013. (with Yao, Jun)
“Management Attitudes toward Adopting International Accounting Standards:
How Japanese Management Attitudes Changed in the Past Decades,” Journalof International Business Research, Vol. 11, Special Issue Number 2,
November 2012.
“Corporate Governance and Performance: Evidence from Chinese Private Listed
Companies Based on Cash Flow Rights and Control Rights,” Corporate
Ownership and Control, Vol. 9, No. 2, September 2012. (with Zheng,Haiyan)“The Usefulness of Financial Statements Under Chinese GAAP vs. IAS:
Evidence from the Shanghai Stock Exchange in PRC.,” KOBE ECONOMIC& BUSINESS REVIEW, No.48, December 2003.
(in Japanese)“Carbon Neutral Declaration and Discretionary Behavior by High Greenhouse
Gas Emitting Companies,” Research in Corporate Social Accounting andReporting, Vol. 35, 2023. (with Xu, Ning; Higashida, Akira)“Exploring the Third-party Reviews in Environmental Reports by the National
Universities in Japan: Focusing on the Effects of Regulations andStakeholder Inclusion,” Research in Corporate Social Accounting andReporting, Vol. 34, March 2023. (with Higashida, Akira; Fukuo, Hayato)“PCAOB and Audit Quality: with a Focus on PCAOB's AQI Project,” Doshisha
Shogaku (The Doshisha Business Review), Vol.67, No.4, March 2016.
“The Chinese Accounting Standards for SMEs in 2014: Comparison Analysis
with Japan and IASB,” The Economic Science, Vol.62, No.3, March 2015.
“The Outline and the Process of the 2014 Framework for Audit Quality of
IAASB: With the Discussion toward to a High Quality of Audit,” The
Economic Science, Vol.62, No.2, December 2014.
“Cross-Country Accounting and Auditing Research in the Global Era,” Bulletin of3

Japanese Association for International Accounting Studies, Vol.34, 2014.
“An Examination of Impairment of Assets: Evidence from Japan,” Accounting
Progress, Vol. 13, September 2012. ( with Kurumado, Yusuke)“The accounting for SMEs in China 2011: Using the Comparison Analysis withJapan and IASB,” The Economic Science, Vol. 59, No. 4, March 2012.
“Case Study of NDK, the First IFRS Adopting Japanese Company: Using theConcept of Business Communication,” The Economic Science, Vol.59, No.1,June 2011.
“The Value-Relevance of Financial Statements Under IFRS vs. Germany GAAP:Evidence from the Germany Listed Companies,” Accounting, Vol.178, No.5,
2010.
“The Adoption of IFRS and the Correspondence of Japanese Managements: theComparison Analysis of 1997-2008,” The Suggestion to the Japanese
Accounting Reform, Aarata Institute, October 2008.
“The Development of the Stock Market and the Convergence of the AccountingStandards in China,” The Economic Science, Vol.56, No.1, June 2008.
“The Influence of the Lease Accounting Modification upon the Firms Risk
Valuation,” Accounting, Vol.171, No.5, May 2007.
“The Status quo and the Subject of the Lease Accounting Standards in Japan:
Focus on the Concept of the Finance Lease without the LordshipTransference,” Bulletin of Waseda University Business School, No.37, 2006.
“The Top 500 Companies of the Ranking of the Technology-based Management,”
Waseda Business School Review, Vol.3, 2006. (with Syuichi Matuda et al.)“The Value-Relevance of the Technology-based Management Ranking in Japan,”
Bulletin of Waseda University Business School, No.37, 2006.
“The Value-Relevance of the Japanese Companies’ Financial Statements on U.S.
GAAP in Japan Security Market,” Accounting, Vol.167, No.6, June 2005.
“The Top 306 Companies of the Ranking of the Technology-based Management:from the Trial Calculation of the Original Index of ‘Quality’ and ‘Time’,”
Waseda Business School Review, Vol.3, 2006. (with Syuichi Matuda et al.)“The Controversy about the Adopting of the International Accounting Standard:
Focus on the Distinctions between America, EU and Japan,” Pan-Pacific
Business Review, No.6, February 2005.
“The Subject of the Convergence of the International Financial ReportingStandards: Focus on the Provision Against the 2005-year Problem in Japan,”
Bulletin of Waseda University Business School, No.36, 2005.
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“The Value-Relevance of Financial Statements Under IAS: Evidence from theShanghai Stock Exchange in PRC.,” Accounting Progress, No.4, 2003.
“The Value-Relevance of Earnings and Book Value: Evidence from the Shanghai
Stock Exchange in PRC.,” Journal of East Asian Studies, No.2, December
2003.
“The Characteristics of the Emerging Capital Market and the harmonization of theAccounting system in China,” Sangyou Keiri, Vol.63, No.1, 2003.
“The Usefulness of Financial Statements’ Information Based on the International
Accounting Standards,” the ROKKODAI RONSHU, Vol.49, No.1, June
2002.
“The Capital Market Reform and the Adopting the International AccountingStandards: The Case in the People’s Republic of China,” the ROKKODAIRONSHU, Vol.48, No.1, June 2001.
(in Chinese)“Financial Generosity: Conceptualization and Research Topics,” Friends ofAccounting, No. 1, 2020. (with Gang, Shengdao; Chen, Ran)
“Comparison between China and Japan on the Relationship between the Auditor
Size and Audit Quality,” FINANCE AND ACCOUNTING MONTHLY, No.
1, 2020. (with Gang, Shengdao; Chen, Ran)
Books(in Japanese)
Genealogy and Development of Accounting Research, Chikura-Shobo, INC.,
Chapter 12, March 2019, pp. 251-274.
The Research of the Accounting and Auditing System for SME, DOBUNKANSHUPPAN. CO., LTD, Chapter 8, July 2017, pp.141-153.
Audit Quality in the Global Era, Chikura-Shobo, INC., November 2016,
pp.1-420.
Accounting System for Small- and Medium-sized Entities, CHUOKEIZAI-SHA,INC., Chapter 12, March 2015, pp.159-173.
Japanese Innovation 1: the Venture Dynamism, Hakuto-Shobo Publishing
Company, Chapter 4, February 2011, pp.81-100.
The Japanese of Special Lectures for the Foreign Students: Economic, Nagoya
University, as the editor-in-chief, March 2010, pp.1-162.
Globalisation of Accounting Standards, DOBUNKAN SHUPPAN. CO., LTD,5

Chapter 10 and 13, pp.191-222 and pp.283-306.
The Innovation of Financial Accounting, CHUOKEIZAI-SHA, INC., Chapter
15, pp.289-304.
The near future of companies’ management: 2025, CHUOKEIZAI-SHA, INC.,
Chapter 2, pp.19-31.
CONFERENCE PRESENTATIONS
The 34th Conference of Japan Corporate Social Accounting and Reporting
Association, October 2021, Meiji University (online).
The 2021 Conference of Kobe University Economics and Business
Administration Society, July 2021, Kobe University (online).
The 11th International Conference of the Japanese Accounting Review, December
2020, Kobe University (Online).
The 8th Conference of the World Accounting Frontiers Series, December 2019,
Macau (with Zhang, Xiaobai; Xu, Hong).
American Accounting Association Annual Meeting 2017, August 2017, San
Diego, USA (with Gu, Junjian).
European Accounting Association Annual Congress 2017, May 2017, Valencia,Spain (with Gu, Junjian)The 28th Asian-Pacific Conference on International Accounting Issues,November 2016, Hawaii, USA. (with Gu, Junjian).
The 75th Conference of JAPAN ACCOUNTING ASSOCIATION, September
2016, Shizuoka Convention Arts Center
The 39th Conference of JAPAN AUDITING ASSOCIATION, September 2016,
Seinan Gakuin University
The International Conference on Business, Economics and Information
Technology (ICBEIT) 2016, Nagoya University, Japan.
Asia-Pacific Conference on Business and Social Sciences 2015 Kuala Lumpur
Malaysia, November 2015, Kuala Lumpur (with Gu, Junjian).
The International Conference on Business, Economics and Information
Technology (ICBEIT) 2015, Guam, USA, March 2015.
The 73rd Conference of JAPAN ACCOUNTING ASSOCIATION, Yokohama
National University, September 2014.
The 31th Conference of Japanese Association for International Accounting
Studies, Kobe Gakuin University, August 2014.
The 133rd Cyubu regional meeting of the Japanese Accounting Association,
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Nagoya University, July 2014. (Discussant)The International Conference on Business, Economics and Information
Technology (ICBEIT) 2014, Taipei City, Taiwan, March 2014.
The 4th North Region Conference of Japanese Association for International
Accounting Studies, Osaka Economic University, March 2014.
The 30th Conference of Japanese Association for International Accounting
Studies, Chuo University, September 2013.
The 72nd Conference of JAPAN ACCOUNTING ASSOCIATION, Chubu
University, September 2013.
The 11th Conference of Japanese Research Association for Chinese Economy,Rissho University, June 2012.（with Lv, Xin）
The International Conference on Business, Economics and Information
Technology (ICBEIT) 2012, Ho Chi Minh City, Vietnam, March 2012.
The 28th Conference of Japanese Association for International Accounting
Studies, Tokyo University of Science, September 2011. (with Kawasaki,Teruyuki et al.)The 27th Conference of Japanese Association for International Accounting
Studies, Osaka Gakuin University, September 2010. (with Kawasaki,Teruyuki et al.)The 122rd Conference of JAPAN ACCOUNTING ASSOCIATION, CHUBUREGION, Nagoya University of Commerce & Business, December 2009.
MÖDAV5th Annual International Accounting Conference, SAYDAMLIĞAULAŞMA YOLU, İstanbul, November 2008.
The 65th Conference of JAPAN ACCOUNTING ASSOCIATION, Senshu
University, September 2006.
The 63rd Conference of JAPAN ACCOUNTING ASSOCIATION, Chuo
University, September 2004.
The 62nd Conference of JAPAN ACCOUNTING ASSOCIATION, Kinki
University, September 2003.
The 3rd Annual Conference of Asian Academic Accounting Association, Nagoya
International Center, October 2002.
CONFERENCE CHAIRMANSHIPS
The 40th Annual Meeting of the Accounting and Economic Association of Japan,Concurrent Session 5, Aichi Gakuin University, June 2023.
The 42nd Annual Meetings of the Japan Auditing Association, Concurrent Session
72, Nihon University, August 2019.
The 76th Annual Meeting of JAPAN ACCOUNTING ASSOCIATION,Concurrent Session 8, Hiroshima University, September 2017.
SEMINAR PRESENTATIONS
Nagoya University, April 2019
The Tohoku University of Community Service and Science, December 2017
Nagoya University, July 2017
Kanpo Hotel, Ibaraki, December 2016
Institute of Certified Public Accountants, Nagoya, September 2016
Nagoya University, December 2015
Doshisha University, January 2015
Kochi University of Technology, December 2014
Kobe University, November 2014

Kobe University, January 2014
Nagoya University, October 2013
University of International Business and Economics, February 2012
Konan University, July 2011
Doshisha University, August 2011
Nagoya University, May 2011
Waseda University, March 2011
Nagoya City University, March 2010
Osaka Gakuin University, 2009
Osaka Gakuin University, 2007
St.Andrew's University, 2007
Nagoya University, 2007
Nagoya University, 2006
Waseda University, February 2006
Osaka Gakuin University, 2005
Waseda University, February 2005
SCHOLARSHIP
JAPANESE GOVERNMENT SCHOLARSHIP, 2002-2004
Tokyu Foundation for Inbound Students, 2000-2001
Hiroshima Prefectural Scholarship, 1995-1999

8HONORS AND AWARDS
Kanematsu Fellowship from Research Institute for Economics & Business
Administration - Kobe University, 2002
Best Paper Award - 2nd Gadjah Mada International Conference on Economicsand Business, December 2014 (with Frendy)
Best Paper Award - Asia-Pacific Conference on Business and Social Sciences
2015, Kuala Lumpur Malaysia, November 2015 (with Gu, Junjian)
Best Paper Award - The International Conference on Business and Information
2016, July 2016 (with Gu, Junjian)
Best Paper Award - 2016 The International Conference on Business andInformation, July 2016 (with Gu, Junjian)Rewards for those who obtain Scientific Research Indirect Expenses - Nagoya
University, June 2018.
Best Paper Award - The 8th Conference of the World Accounting Frontiers
Series, December 2019 (with Zhang, Xiaobai; Xu, Hong)GRANTS
Grants-in-Aid for Scientific Research
No. 22K01808, “Expansion of Information Disclosure and Its Impact: Based on
the Expansion of Disclosure Content of Audit Reports in JapaneseCompanies,” 2022-2026.
No. 18K01932， “Firms' Motivations and Implications in the Selection andAdoption of Accounting Standards: The Case of IFRS Adoption by JapaneseFirms,” 2018-2021.
No.16KK0078, “The Comprehensive Research for Audit Quality: the Case ofJapan, USA, and China,” 2017-2019.
No.15K03768, “The Comprehensive Research for Audit Quality,” 2015-2018.
No.24730385, “The Theoretical and Empirical Research of IFRS’s Usefulness: theCases of US, China, Japan, German and UK,” 2012-2014.
No.23330152, “The Comprehensive Research of SME IFRS and the Dynamism ofthe Accounting System’s Change of the in the World,” with Kawasaki,
Teruyuki et al., 2011-2013.
No. 2406002, “The Research for the Clinical Trial System in China,” with Yoshida
Yoshitoku et al., 2010-2012.
No.19530404, "Behavioral Finance and the Application to Accounting," withYamamoto, Tastushi et al., 2008-2010.
9No.20330095, "A Theoretical and Empirical Research to Companies' Capital
Policy and Disclosure," with Yosano, Tadanori et al., 2008-2010.
No.19730311, "International Accounting Standards and the Usefulness ofFinancial Statements," 2007-2009.
Special Grants for Research (Waseda University)
No. 2005B-399, “The Financial Statements Usefulness of the International
Accounting Standards: the Case of the EU Companies Listing in Japan,” 2005.
No. 2004B-993, “The Lease Accounting Standards in Japan with the perspective ofthe harmonization of the International Accounting Standards,” 2004.
Research Grants
Research Grant, Shikishima Promotion of Science and Culture Foundation, 2023.
Research Grant, Nitto Promotion of Science Foundation, 2020-2022
2014 Nagoya University Academic Book Publication Grant
Research Grant, Nitto Promotion of Science Foundation, 2011-2013.
Research Grant, Shikishima Promotion of Science and Culture Foundation, 2011.
J2302, “The Dynamism of Firms and Markets in the Global Economy: Toward aComprehensive Understanding,” Strategic Young Researcher Overseas Visits Program for
Accelerating Brain Circulation, the Japan Society for the Promotion of Science (JSPS),
2011-2013.

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