Hironori Fukukawa

Hitotsubashi University - Graduate School of Commerce and Management

2-1 Naka Kunitachi-shi

Tokyo 186-8601

Japan

SCHOLARLY PAPERS

7

DOWNLOADS

233

CITATIONS

0

Scholarly Papers (7)

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
Michael De Martinis, Hironori Fukukawa and Theodore J. Mock
Monash University, Hitotsubashi University - Graduate School of Commerce and Management and University of Southern California
Downloads 205 (107,268)

Abstract:

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 and Hironori Fukukawa
University of Southern California and Hitotsubashi University - Graduate School of Commerce and Management

Abstract:

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

3.

Audit Pricing and Cost Strategies of Japanese Big 3 Firms

International Journal of Auditing, Vol. 15, Issue 2, pp. 109-126, 2011
Number of pages: 18 Posted: 15 Jun 2011
Hironori Fukukawa
Hitotsubashi University - Graduate School of Commerce and Management
Downloads 1 (536,683)

Abstract:

Audit fees, audit costs, Japanese audit market

4.

Japan's Big 3 Firms' Response to Clients' Business Risk: Greater Audit Effort or Higher Audit Fees?

International Journal of Auditing, Vol. 17, Issue 2, pp. 190-212, 2013
Number of pages: 23 Posted: 10 May 2013
Hyonok Kim and Hironori Fukukawa
Tokyo Keizai University and Hitotsubashi University - Graduate School of Commerce and Management
Downloads 0 (549,183)

Abstract:

Audit fees, audit effort, clients' business risk, Japanese audit market

5.

Auditors’ Evidence Evaluation and Aggregation Using Beliefs and Probabilities

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

Abstract:

Risk Assessment, Belief fFnctions, Probability, Audit Risk

6.

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
Hironori Fukukawa, Theodore J. Mock and Arnold Wright
Hitotsubashi University - Graduate School of Commerce and Management, University of Southern California and Northeastern University - Accounting Group

Abstract:

Audit resource allocation, Business risk, Client risk factors

7.

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 and Theodore J. Mock
Hitotsubashi University - Graduate School of Commerce and Management and University of Southern California

Abstract:

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