Hironori Fukukawa

Hitotsubashi University - Graduate School of Commerce and Management

2-1 Naka Kunitachi-shi

Tokyo 186-8601

Japan

SCHOLARLY PAPERS

5

DOWNLOADS

293

TOTAL CITATIONS

0

Scholarly Papers (5)

1.

Exploring the Role of Country and Client Type on the Auditor’s Client Risk Assessments and Audit Planning Decisions

Managerial Auditing Journal, Forthcoming
Number of pages: 36 Posted: 30 Mar 2011 Last Revised: 03 Sep 2015
Monash University, Hitotsubashi University - Graduate School of Commerce and Management and University of Southern CaliforniaUniversity of California, Riverside
Downloads 293 (214,664)

Abstract:

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Audit Risk Model, Audit Planning, Client Risk Assessments, Country and Client-Type

2.

Auditors’ Risk Assessments: The Effects of Elicitation Approach and Assertion Framing

Behavioral Research in Accounting, No. 2, 2016, Forthcoming
Posted: 03 Sep 2015 Last Revised: 20 May 2016
Theodore J. Mock, Theodore J. Mock and Hironori Fukukawa
University of Southern CaliforniaUniversity of California, Riverside and Hitotsubashi University - Graduate School of Commerce and Management

Abstract:

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auditors’ risk assessment, belief functions, probability, assertion framing, skepticism

3.

Auditors’ Evidence Evaluation and Aggregation Using Beliefs and Probabilities

International Journal of Approximate Reasoning, Forthcoming
Posted: 31 Mar 2011
Hironori Fukukawa, Theodore J. Mock and Theodore J. Mock
Hitotsubashi University - Graduate School of Commerce and Management and University of Southern CaliforniaUniversity of California, Riverside

Abstract:

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Risk Assessment, Belief fFnctions, Probability, Audit Risk

4.

Client Risk Factors and Audit Resource Allocation Decisions

Abacus, Vol. 47, No. 1, pp. 85-108, 2011
Posted: 27 Jan 2011 Last Revised: 05 Dec 2012
Hitotsubashi University - Graduate School of Commerce and Management, University of Southern CaliforniaUniversity of California, Riverside and Northeastern University - Accounting Group

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Audit resource allocation, Business risk, Client risk factors

5.

Audit Risk Assessments Using Belief Versus Probability

Auditing: A Journal of Practice & Theory, Vol. 30, No. 1, pp. 75-99, February 2011
Posted: 09 Jul 2010 Last Revised: 04 Apr 2011
Hironori Fukukawa, Theodore J. Mock and Theodore J. Mock
Hitotsubashi University - Graduate School of Commerce and Management and University of Southern CaliforniaUniversity of California, Riverside

Abstract:

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Auditors' Risk Assessments, Belief Functions, Probability, Assertion Framing Effects