Name / Position
SHUTO, Akinobu / Associate Professor
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|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|
earnings management, accounting conservatism, corporate governance, executive compensation, debt contract, ownership structure, management earnings forecast, accounting fraud
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.
- Ota-Kurosawa Prize (Prize for the best accounting academic publication of the year), Japanese Accounting Association, 2010