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Yoshitaka Hirose

Osaka Metropolitan University

Associate Professor

3-3-138 Sugimoto, Sumiyoshi Ward

Osaka, Osaka 558-8585

Japan

http://https://www.omu.ac.jp/bus/hirose/

  • Osaka Metropolitan University

    • Email
    • Tel: +81-6-6605-3558
    • Fax: +81-6-6605-2244
SCHOLARLY PAPERS

5

DOWNLOADS

1,272

TOTAL CITATIONS

2

Scholarly Papers (5)

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1.

Effects of Self-regulation on Audit Quality: Public Goods Experiments

In Proceedings of the 28th Asian-Pacific Conference on International Accounting Issues, November 6-9, 2016, Maui, HI, USA, pp. 533-553.
Number of pages: 21 Posted: 08 Jan 2016 Last Revised: 28 May 2017
Yoshitaka Hirose and Akira Goto
Osaka Metropolitan University and Yamanashi Eiwa College
Downloads 313 (240,877)

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self-regulation; audit quality; punishment

2.

An Experimental Study on Potential Whistleblowing Intentions: A Dilemma of Fairness and the Risk of Reporting

Number of pages: 37 Posted: 08 Feb 2019
Yusuke Sawada, Yoshitaka Hirose and Satoshi Taguchi
Doshisha University, Faculty of Commerce, Graduate School of Commerce, Osaka Metropolitan University and Doshisha University
Downloads 298 (253,981)

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Fraud; Whistle blowing; Power distance; Conspiracy; Amazon Mechanical Turk

3.

Topic Classification of Public Sector Accounting Research: A BERT-based Approach

Journal of Emerging Technologies in Accounting, forthcoming
Number of pages: 38 Posted: 27 May 2020 Last Revised: 07 Jul 2025
Makoto Kuroki and Yoshitaka Hirose
Kobe University - Graduate School of Business Administration and Osaka Metropolitan University
Downloads 265 (291,839)
Citation 2

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public sector accounting, research topics, BERTopic model, emerging technology

4.

Readability of MD&A Extracted from iXBRL: Computational Linguistic Approach

In Proceedings of the 29th Asian-Pacific Conference on International Accounting Issues, November 5-8, 2017, Kuala Lumpur, Malaysia, pp. 486-499.
Number of pages: 15 Posted: 30 May 2017 Last Revised: 22 Mar 2018
Yoshitaka Hirose, Hirohisa Hirai and Kohei Arai
Osaka Metropolitan University, Waseda University and Osaka Metropolitan University
Downloads 254 (301,349)

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iXBRL, MD&A, Readability, Textual Analysis

5.

The Impact of Tone and Readability on Understanding Earnings Releases

Number of pages: 29 Posted: 16 Apr 2024 Last Revised: 12 Nov 2024
Yoshitaka Hirose and Takeaki Ito
Osaka Metropolitan University and Hirao School of Management
Downloads 142 (521,245)

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Disclosure tone, Readability, experiment

Other Papers (3)

Total Downloads: 176
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1.

Textual Analysis of Cities’ Disclosures: Computational Linguistic Approach for Public Accounting Information

Number of pages: 34 Posted: 01 May 2019
Yoshitaka Hirose
Osaka Metropolitan University
Downloads 103

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Cities’ disclosure, Computational linguistic approach, Public accounting information, Textual analysis

2.

Social Dilemma and Public Goods Game Study in Accounting: A Textual Analysis Approach

Number of pages: 25 Posted: 01 May 2019
Yoshitaka Hirose
Osaka Metropolitan University
Downloads 42

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Social dilemma; Textual analysis; Accounting; Literature analysis

3.

Online Cloud Experiment for Accounting Education

Number of pages: 23 Posted: 01 May 2019
Yoshitaka Hirose
Osaka Metropolitan University
Downloads 31

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Online cloud experiment; Educational technology; Ethics