Yoshitaka Hirose

Osaka City University

Associate Professor

3-3-138 Sugimoto

Sumiyoshi-ku

Osaka, Osaka 558-8585

Japan

http://yoshitakahirose.com

  • Osaka City University

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

5

DOWNLOADS

327

CITATIONS

0

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 City University and Yamanashi Eiwa College
Downloads 185 (156,054)

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self-regulation; audit quality; punishment

2.

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 City University, Takasaki City University of Economics and Gunma University - Faculty of Social and Information Studies
Downloads 89 (274,212)

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iXBRL, MD&A, Readability, Textual Analysis

3.

Accounting Research on Local Government Reporting: Literature Analysis Using Text Mining

Number of pages: 31 Posted: 31 Mar 2018 Last Revised: 29 Apr 2018
Makoto Kuroki, Yoshitaka Hirose and Katsuhiro Motokawa
Yokohama City University, Osaka City University and Gakushuin University - Economics
Downloads 41 (403,390)

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Accrual Accounting, Local Government Reporting, Text Mining

4.

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 City University and Doshisha University
Downloads 12 (545,100)

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

5.

Efficient Participative Budgeting Using Service Effort and Accomplishment Information: Survey Experiment for Local Governments

Posted: 31 Mar 2018 Last Revised: 10 Jan 2019
Makoto Kuroki, Yoshitaka Hirose and Katsuhiro Motokawa
Yokohama City University, Osaka City University and Gakushuin University - Economics

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efficient budgeting theory, accrual based service costing, local government budgeteer, survey experiment

Other Papers (1)

Total Downloads: 3    Citations: 0
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1.

Efficient Participative Budgeting Using Financial and Non-Financial Information: Survey Experiment for Local Governments

Number of pages: 38 Posted: 17 Aug 2018
Makoto Kuroki, Yoshitaka Hirose and Katsuhiro Motokawa
Yokohama City University, Osaka City University and Gakushuin University - Economics
Downloads 3

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accrual-based service costing, local government budgeteer, survey experiment