Yasuhiro Ohta

Keio University

Associate Professor of Accounting

4-1-1 Hiyoshi

Kouhoku-ku

Yokohama, Kanagawa 223-8526

Japan

SCHOLARLY PAPERS

3

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567

CITATIONS

0

Scholarly Papers (3)

The Role of Audit Evidence in a Strategic Audit

Number of pages: 11 Posted: 03 Sep 2008
Yasuhiro Ohta
Keio University
Downloads 567 (44,358)

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strategic audits, audit risk, audit evidence

The Role of Audit Evidence in a Strategic Audit

Journal of Accounting and Public Policy, Vol. 28, No. 1, pp. 58-67, January-February 2009
Posted: 22 Aug 2008 Last Revised: 28 Dec 2008
Yasuhiro Ohta
Keio University

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Strategic audits, Audit risk, Audit evidence, Acceptance sampling

2.

On the Conditions Under Which Audit Risk Increases With Information

European Accounting Review, Vol. 17, No. 3, pp. 559-585, September 2008
Posted: 09 Apr 2008 Last Revised: 27 Dec 2008
Yasuhiro Ohta
Keio University

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strategic audits, audit risk, audit evidence, acceptance sampling

3.

The Fairness Opinion Puzzle: Board Incentives, Information Asymmetry, and Bidding Strategy

Journal of Legal Studies Vol. 37, No. 1, pp. 229-272, January 2008
Posted: 16 Nov 2006 Last Revised: 11 Aug 2008
Yasuhiro Ohta and Kenton K. Yee
Keio University and Mellon Capital Management

Abstract:

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voluntary disclosure, board of directors, mergers and acquisitions, fairness opinions, cheap talk, shareholder generations