2026.09
[Disclosure Analysis of the Audit and Oversight Activities of Audit & Supervisory Board Members Using LLMs] (in Japanese)
Shiga University Discussion Paper Series J, J-14
RESEARCH AREAS
Research areas
Audit quality & governance
Research on audit fees, audit teams, internal audit and corporate governance.
Text analysis of corporate disclosure & AI
Analysis of narrative disclosures such as MD&A, risk, governance and KAM using text mining and AI.
Sustainability disclosure & assurance
Research on sustainability disclosure and assurance reports.
SELECTED
Recent work
2025.07
2024.07
Financial Reporting in the VUCA Era : Challenges and Prospects for Business Reporting
Aoyama Journal of Business 59(1), 187-210