SHUTO, Akinobu

SHUTO, Akinobu

Name / Position

SHUTO, Akinobu / Associate Professor

Website

Personal WebsiteOpen a new window

E-mail

shuto [at]e.u-tokyo.ac.jp
*Please replace [at] with@

Curriculum Vitae

Education

2011 Ph.D. Graduate School of Business Administration, Kobe University
1999 M.S. Graduate School of Commerce, Kansai University
1997 B.A. School of Commerce, Kansai University

Professional Experience - Position

April 2015 to present Associate Professor, Graduate School of Economics, The University of Tokyo
April 2008 to March 2015 Associate Professor, Research Institute for Economics and Business Administration, Kobe University
2004 to 2008 Associate Professor of Accounting, Faculty of commerce, Senshu University
2002 to 2004 Assistant Professor of Accounting, Faculty of commerce, Senshu University

Professional Experience - Visiting

July 2012 to Jun 2013 Visiting Scholar, the School of Management, Yale University
September 2011 to Jun 2012 Visiting Scholar, the Leonard N. Stern School of Business, New York University

Research Field

Financial accounting

Research Theme

earnings management, accounting conservatism, corporate governance, executive compensation, debt contract, ownership structure, management earnings forecast, accounting fraud

Publications

Articles - Selected Publications

  • “Are more able managers good future tellers? Learning from Japan,” (with Souhei Ishida, and Takuma Kochiyama) Journal of Accounting and Public Policy, forthcoming.
  • “Management earnings forecasts and the cost of debt” (with Norio Kitagawa) Journal of Accounting, Auditing & Finance, forthcoming.
  • “Management earnings forecasts as a performance target in executive compensation contracts” (with Shota Otomasa, and Atsushi Shiiba) Journal of Accounting Auditing and Finance 35(1): 139–167, 2020.
  • “The role of accounting conservatism in executive compensation contracts” (with Takuya Iwasaki, Shota Otomasa, and Atsushi Shiiba) Journal of Business Finance and Accounting 45 (9-10): 1139-1163, 2018.
  • “Predicting accounting fraud: Evidence from Japan” (with Song Mingzi and Naoto Oshiro) The Japanese Accounting Review 6: 17-63, 2016.
  • “The effect of institutional factors on discontinuities in earnings distribution: Public versus private firms in Japan,” (with Takuya Iwasaki) Journal of Accounting Auditing and Finance 30 (3): 283-317, 2015.
  • “Stable shareholdings, the decision horizon problem and pattern of earnings management,” (with Takuya Iwasaki) Journal of Business Finance and Accounting 41 (9-10): 1212-1242, 2014.
  • “The effect of managerial ownership on the cost of debt: Evidence from Japan,” (with Norio Kitagawa) Journal of Accounting Auditing and Finance 26 (3): 590-620, 2011.
  • “Managerial ownership and accounting conservatism: Empirical evidence from Japan,” (with Tomomi Takada) Journal of Business Finance and Accounting 37 (7-8): 815-840, 2010.
  • “The relative and incremental explanatory powers of dirty surplus items for debt interest rate,” (with Shota Otomasa, Kazuyuki Suda) Journal of International Accounting, Auditing and Taxation 18 (2): 119-131, 2009.
  • “Earnings management to exceed the threshold: A comparative analysis of consolidated and parent-only earnings,” Journal of International Financial Management and Accounting 20 (3): 199-239, 2009.
  • “Managerial ownership and earnings management: Theory and empirical evidence from Japan,” (with Nobuyuki Teshima) Journal of International Financial Management and Accounting 19 (2):107-132, 2008.
  • “Executive compensation and earnings management: Empirical evidence from Japan,” Journal of International Accounting, Auditing and Taxation 16 (1): 1-26, 2007.

Books and Monographs

  • “Earnings Management: Theory and Empirical Evidence from Japan” chuuokeizaisha, March, 2010, in Japanese.
  • “Earnings management to meet earnings benchmarks: Evidence from Japan,” (with Kazuyuki Suda) In Focus on finance and accounting research, edited by M. H. Neelan. New York: Nova Science Publishers: 67-85, 2007.

Other Professional Activities and Awards

Other Professional Activities and Services

  • National Tax College , National Tax Agency , Visiting Professor, 2019 to present.
  • Ernst & Young ShinNihon LLC., Technical Adviser, 2016 to present.
  • Institute for Monetary and Economic Studies, Bank of Japan, Visiting Scholars, 2016 to 2018.
  • Financial Technology Research Institute, Inc., Technical Adviser, 2015 to 2018.

Awards

  • Ota-Kurosawa Prize (Prize for the best accounting academic publication of the year), Japanese Accounting Association, 2010