Research & Publications

[Sustainability Disclosure and Assurance Practices of Listed Companies: What Do Companies Expect from Assurance Providers?] (in Japanese)

Kenichi Yazawa / Yoshihiro Machida

Kigyo Kaikei (Corporate Accounting) 78(8), 1032-1040

[The Essence of Peer Review Revealed by AI Experiments] (in Japanese)

Kenichi Yazawa

Kigyo Kaikei (Corporate Accounting) 78(6), 772-779

[Commissioned Research Report: What Supports Audit Quality? Japan's First Analysis of Audit Hours Data] (in Japanese)

Akira Kanie / Hyonok Kim / Yuho Kusaka / Taku Konno / Kenichi Yazawa

Kaikei Kansa Journal (JICPA) 37(9), 49-52

Content Analysis of Assurance Reports on Sustainability Information in Japanese Companies : Actual Practices of Disclosure and Assurance and Their Strategic Intent

Kenichi Yazawa

Aoyama Journal of Business 60(1), 187-224

[Accounting AI Analysis Even a Cat Can Use! (Part 4, Final): Commentary] (in Japanese)

Kenichi Yazawa

Shukan Keiei Zaimu (Weekly Report on Financial Accounting) 3664, 28-34

[Accounting AI Analysis Even a Cat Can Use! (Part 3): Practice (2)] (in Japanese)

Kenichi Yazawa

Shukan Keiei Zaimu (Weekly Report on Financial Accounting) 3663, 12-18

[Accounting AI Analysis Even a Cat Can Use! (Part 2): Practice (1)] (in Japanese)

Kenichi Yazawa

Shukan Keiei Zaimu (Weekly Report on Financial Accounting) 3662, 22-29

[Accounting AI Analysis Even a Cat Can Use! (Part 1): Overview] (in Japanese)

Kenichi Yazawa

Shukan Keiei Zaimu (Weekly Report on Financial Accounting) 3661, 20-27

Financial Reporting in the VUCA Era : Challenges and Prospects for Business Reporting

Kenichi Yazawa

Aoyama Journal of Business 59(1), 187-210

[The Current State of Assurance Engagements on Sustainability Information in Japan] (in Japanese)

Yoshihiro Machida / Kenichi Yazawa

Kigyo Kaikei (Corporate Accounting) 76(5), 704-710

[Accounting Text Mining Even a Cat Can Use! (Part 3, Final): Accounting Text Mining in Practice (2)] (in Japanese)

Kenichi Yazawa

Shukan Keiei Zaimu (Weekly Report on Financial Accounting) 3634, 29-35

[Accounting Text Mining Even a Cat Can Use! (Part 2): Accounting Text Mining in Practice (1)] (in Japanese)

Kenichi Yazawa

Shukan Keiei Zaimu (Weekly Report on Financial Accounting) 3633, 36-42

[Accounting Text Mining Even a Cat Can Use! (Part 1): Overview and Process of Accounting Text Mining] (in Japanese)

Kenichi Yazawa

Shukan Keiei Zaimu (Weekly Report on Financial Accounting) 3632, 15-21

[Accounting and Financial Analysis in the Age of AI: A New Paradigm for Accounting Research] (in Japanese)

Kenichi Yazawa

Securities Analysts Journal 61(9), 26-37

Study of Accounting Measurement Strength Using Word2Vec

Kenichi Yazawa

Aoyama Journal of Business 58(1), 135-147

[The Transformation of Japanese Accounting Institutions and Its Challenges] (in Japanese)

Noriyuki Tsunogaya / Takashi Asano / Noriaki Okamoto / Jonghoon Kim / Masaki Kusano / Satoshi Sugahara / Shigeho Nakayama / Xinyun Miao / Toshitake Miyauchi / Kenichi Yazawa

Annual Report of the Japan Association for International Accounting Studies FY
(2), 89-97

[Text Analysis in Accounting Research] (in Japanese)

Kenichi Yazawa

Kaikei (Japan Accounting Association) 203(1), 80-91

[Four Questions That Audit Fee Research Should Answer] (in Japanese)

Kenichi Yazawa

Kigyo Kaikei (Corporate Accounting) 74(10), 1355-1360

[New Developments in Accounting Research (Part 2): Text Analysis in Financial Reporting Research] (in Japanese)

Kenichi Yazawa / Hyonok Kim / Takeaki Ito

Securities Analysts Journal 60(8), 52-61

[Academic Foresight: An Analysis of Key Audit Matters (KAM): New Research Opportunities through a Text Mining Approach] (in Japanese)

Kenichi Yazawa

Kaikei Kansa Journal (JICPA) 34(8), 164-171

Financial Reporting Research Using Text Mining - A First Step

Kenichi Yazawa

Investor Relations 15(1), 3-18

[The Evolution of Japanese Accounting Institutions and Its Challenges] (in Japanese)

Noriyuki Tsunogaya / Takashi Asano / Noriaki Okamoto / Jonghoon Kim / Masaki Kusano / Satoshi Sugahara / Shigeho Nakayama / Xinyun Miao / Toshitake Miyauchi / Kenichi Yazawa

Annual Report of the Japan Association for International Accounting Studies FY
(1, 2), 99-105

[Sixty Years of Annual Securities Reports Revealed by Text Mining] (in Japanese)

Kenichi Yazawa / Hyonok Kim / Takeaki Ito

Kigyo Kaikei (Corporate Accounting) 74(2), 171-181

CEO Turnover and Narrative Disclosure

Hyonok Kim / Kenichi Yazawa / Takeaki Ito

Accounting Progress 2022(23), 49-67

Analysis of MD&A, Risk and Governance Information using Text Mining

Kenichi Yazawa / Takeaki Ito / Hyonok Kim

Aoyama Journal of Business 56(1), 59-84

[The Function of Internal Auditing in Corporate Governance: Future Challenges and Prospects] (in Japanese)

Kenichi Yazawa

Naibu Kansa (Institute of Internal Auditors-Japan) 1

Study of “Corporate Governance Quality Indicators" using Text Mining

Kenichi Yazawa

Aoyama Journal of Business 55(4), 167-185

[An Analysis of Key Audit Matters (KAM) Using Text Mining: Preliminary Observations ahead of Full Adoption for Fiscal Years Ending March 2021] (in Japanese)

Kenichi Yazawa

Disclosure & IR 16, 55-65

Book review

[Book Review: A Review of Japanese Auditing Textbooks (T. Iyoda, Y. Matsumoto and T. Hayashi, Basic Auditing, 8th ed., and Others)] (in Japanese)

Kenichi Yazawa

Aoyama Accounting Review 10, 104-106

[Characteristics of Japanese Corporate Disclosure Revealed by Text Mining (Part 2): COVID-19 Disclosures in Earnings Releases for Fiscal Years Ending March 2020] (in Japanese)

Kenichi Yazawa / Takeaki Ito / Hyonok Kim

Kigyo Kaikei (Corporate Accounting) 72(11), 1524-1532

[Characteristics of Japanese Corporate Disclosure Revealed by Text Mining (Part 1): Narrative Information in Annual Securities Reports of All Listed Companies over 15 Years (55,000 Firm-Years)] (in Japanese)

Kenichi Yazawa / Takeaki Ito / Hyonok Kim

Kigyo Kaikei (Corporate Accounting) 72(10), 1401-1409

New Trends in Accounting, Auditing, and Governance Research Using Text Mining, and Auditing Research in the 2030s (in Japanese)

Kenichi Yazawa

Kaikei (Japan Accounting Association) 197(3), 297-308

[Report on the 41st East Japan Regional Meeting, Plenary Session: Diversification of Risks and Audit Effectiveness] (in Japanese)

Kenichi Yazawa

Gekkan Kansayaku (Japan Audit & Supervisory Board Members Association) 700, 102-106

[Japan Auditing Association 41st East Japan Regional Meeting Report, Plenary Session: Diversification of Risks and Audit Effectiveness] (in Japanese)

Kenichi Yazawa

Kaikei Kansa Journal (JICPA) 31(10), 126-128

[Economic Globalization and Audit Quality: An International Comparative Analysis of Auditors, Audit Fees and Audit Opinions] (in Japanese)

Kenichi Yazawa

Annual Report of the Japan Association for International Accounting Studies FY
(1, 2), 47-62

International Archival Research of Audit Fees : Whether Audit Fees of Japanese Companies have Increased?

Kenichi Yazawa

Aoyama Journal of Business 53(3), 47-70

Archival Auditing Research Using Japanese Data : What Do We Know About Audit Quality in Japan?

Kenichi Yazawa

Aoyama Journal of Business 53(2), 39-59

Peer-reviewed

The Relationship between Audit Team Composition, Audit Fees, and Quality

Sarowar Hossain / Kenichi Yazawa / Gary S. Monroe

Auditing: A Journal of Practice & Theory 36(3), 115-135

International Archival Research of Audit Fees: Why Are Audit Fees of Japanese Companies Low? (Commemorating the Retirement of Professor Yuko Nishimura) (in Japanese)

Kenichi Yazawa

Aoyama Journal of Business 51(3), 221-247

[Japan Auditing Association 37th East Japan Regional Meeting Report, Plenary Session: Coordination between Internal and External Audit: International Comparison and Desirable Practice] (in Japanese)

Kenichi Yazawa

Kaikei Kansa Journal (JICPA) 27(10), 108-110

[The Function of Internal Auditing in Corporate Governance (Interim Report)] (in Japanese)

Takayuki Matsui / Yoshihiro Machida / Kenichi Yazawa

Kansa Kenkyu 41(9), 13-29

Peer-reviewed

The Incentive Factors for the (Non-)Disclosure of Material Weakness in Internal Control over Financial Reporting: Evidence from J-SOX Mandated Audits

Kenichi Yazawa

International Journal of Auditing 19(2), 103-116

[Academic Foresight: Why Are Audit Fees of Japanese Companies Low? An International Comparative Study of 31 Countries] (in Japanese)

Kenichi Yazawa

Kaikei Kansa Journal (JICPA) 26(3), 87-95

International Comparison of Audit Fees: Are Audit Fees of Japanese Companies Really Low? (in Japanese)

Kenichi Yazawa

Aoyama Journal of Business 48(2), 267-281

[Why Do Japanese Companies Not Disclose Internal Control Deficiencies? Determinants of the (Non-)Disclosure of Material Weaknesses Using Propensity Score Matching] (in Japanese)

Kenichi Yazawa

In: Japan Accounting Association Special Committee (ed.), [A Multifaceted Examination of Research Methods for Contemporary Issues in Auditing (Final Report)], 70-92

A Study on the Audit Pricing Model II: Focus on the Internal Control Audit

Kenichi Yazawa

Aoyama Journal of Business 47(1), 79-97

[Costs and Effects of Internal Control Audits: A New Approach to Understanding Audit Quality] (in Japanese)

Kenichi Yazawa

Securities Analysts Journal 50(5), 39-48

Big4 and Audit Quality: Moral Hazard Hypothesis (in Japanese)

Kenichi Yazawa

Aoyama Journal of Business 46(1), 159-179

[Rethinking Japan's Audit System (Part 3): Regulation of Auditor Independence] (in Japanese)

Kenichi Yazawa / Yoshitaka Yamada

Kigyo Kaikei (Corporate Accounting) 63(3), 442-447

Peer-reviewed

Relationship among corporate governance, audit fee and earnings management

Kenichi Yazawa

Accounting Progress 2011(12), 28-44

Empirical analysis of internal control: determinants, earning quality, market reaction

Kenichi Yazawa

Investor Relations 4, 3-28

Big4 and Audit Quality: Audit Cost Hypothesis and Conservative Accounting Hypothesis

Kenichi Yazawa

Aoyama Journal of Business 44(4), 165-181

The study on audit pricing model: evidence from Japan

Kenichi Yazawa

Aoyama Journal of Business 44(3), 227-256

Audit Fees and Quality of Earnings: Verification of Expertise and Independence Hypothesis (in Japanese)

Kenichi Yazawa

Kaikei (Japan Accounting Association) 174(3), 397-410

Relationship between Audit and Non-audit Fee

Kenichi Yazawa

Accounting Progress 2007(8), 93-105

[An Empirical Analysis of Auditor Independence: The Effect of Client Size on Accounting Policy] (in Japanese)

Kenichi Yazawa

Kigyo Kaikei (Corporate Accounting) 57(1), 123-131

The Influence of Auditor Switching on Accounting Policy

Kenichi Yazawa

The Hitotsubashi Review 132(5), 726-746

Peer-reviewed

Corporate Governance and Discretionary Accruals : the Stucture of Board of Directors

Kenichi Yazawa

The Hitotsubashi Review 131(5), 509-527

Chapter

[Content Analysis of Sustainability Assurance Reports of Japanese Companies: Disclosure and Assurance Procedures in Practice and Their Strategic Intent] (in Japanese)

Kenichi Yazawa

In: N. Konishi (ed.), [Corporate Disclosure Reform], Dobunkan Shuppan, Ch. 11

Chapter

[An Empirical Analysis of Assurance on Sustainability Information] (in Japanese)

Kenichi Yazawa

In: N. Konishi (ed.), [Accounting, Assurance and Governance of Sustainability Information], Dobunkan Shuppan

Report

[On the Current State of Assurance Engagements on Sustainability Information in Japan] (in Japanese)

Yoshihiro Machida / Kenichi Yazawa

Research Center for Accounting Profession, Aoyama Gakuin University

Chapter

Dynamism in Accounting Research (in Japanese)

Kunio Ito (ed.)

Chuokeizai-sha

Chapter

The Audit System in Japan for the Public Interest (in Japanese)

Yoshihiro Machida / Yoshinao Matsumoto (ed.)

Chuokeizai-sha

Chapter

[Audit Fees in Japan: Current State and Issues] (in Japanese)

Study Group on Auditors and Audit Fees

JICPA Publishing

Chapter

[Internal Control and Investor Relations: Perspectives of Researchers and Practitioners] (in Japanese)

Japan Investor Relations Association (ed.)

Shojihomu

Ph.D. dissertation

[Empirical Analyses of Accounting and Audit Quality: The Function of Auditing in Japan and Managers' Accounting Behavior] (in Japanese)

Kenichi Yazawa

Hitotsubashi University (Ph.D. in Commercial Science)

Master’s thesis

[Japanese-Style Corporate Governance and Accounting Behavior] (in Japanese)

Kenichi Yazawa

Hitotsubashi University

[Disclosure Analysis of the Audit and Oversight Activities of Audit & Supervisory Board Members Using LLMs] (in Japanese)

Kento Yamamoto / Kenichi Yazawa

Shiga University Discussion Paper Series J, J-14

Measuring Audit Oversight Activities with Large Language Models: Evidence from Japan

Kenichi Yazawa / Kento Yamamoto

SSRN

Detecting Financial Misconduct Using NLP and Machine Learning: Evidence from Japan

Kenichi Yazawa / Kazuo Araragi / Yoshinao Itakura / Teppei Usuki / Daichi Hattori / Tetsushi Mizuno

SSRN

[Detecting Accounting Fraud Using Natural Language Processing and Machine Learning] (in Japanese)

Kenichi Yazawa

Aoyama Gakuin University Working Paper 2024-1, 1-36

Do the Big N premiums and industry specialist premiums associate with the size and composition of an audit team?

Kenichi Yazawa / S. Hossain / G. S. Monroe

Working Paper

The relationship between external and internal audit efforts

Kenichi Yazawa

Working Paper

Does Audit Partner Rotation Enhance Audit Quality? Evidence from Japan

Kenichi Yazawa

Aoyama Gakuin University Working Paper No. 2011-4; SSRN

The Incentive Factors for the (Non-) Disclosure of Material Weakness in ICFR: Evidence from J-SOX Mandated Audits

Kenichi Yazawa

SSRN

Upcoming talk

74th Kanto Regional Meeting, Japan Accounting Association

Rikkyo University

Presenter

[Audit Fees and Disclosure Quality under Voluntary IFRS Adoption: A Text Analysis of Notes on Accounting Estimates]

43rd Annual Conference, Japan Association for International Accounting Studies, Plenary Session: Economic Consequences of IFRS Adoption by Japanese Companies · Nagoya University

Invited talk

[How Far Can AI Take on Accounting Research? From Analytical Tools to Research Agents]

50th Annual Conference, Japan Finance Association (Keynote Lecture)

Session chair

49th Annual Conference, Japan Auditing Association, Plenary Session

Kobe University

Lecturer

Japan Accounting Association 2025 Doctoral Colloquium, Auditing Session

Fukuoka University

76th Annual Conference, Japan Accounting Association

Hiroshima University

36th Annual Conference, Japan Auditing Association

Hokkaido University

American Accounting Association Annual meeting 2017

San Diego

European Accounting Association 40th Annual Congress

Valencia

28th Asian-Pacific Conference on International Accounting Issues

Hawaii

75th Annual Conference, Japan Accounting Association

Shizuoka

American Accounting Association Annual meeting 2016

New York

39th European Accounting Association Annual Congress

MECC Maastricht

Tokyo Accounting Workshop

The University of Tokyo

13th ANCAAR Audit Research Forum 2015

Sydney

27th Asian-Pacific Conference on International Accounting Issues

Gold Coast

74th Annual Conference, Japan Accounting Association

Kobe University

73rd Annual Conference, Japan Accounting Association

Yokohama National University

12th Annual Conference, Japan Investor Relations Association

Hosei University

26th Asian-Pacific Conference on International Accounting Issues

Bali

36th Annual Conference, Japan Auditing Association

Tohoku University

American Accounting Association Annual meeting 2012

Washington D.C.

18th International Symposium on Audit Research

Tokyo

Hitotsubashi Accounting Research Workshop

Hitotsubashi University

Hitotsubashi G-COE Research Workshop on Innovation and Management

Hayama

23rd Asian-Pacific Conference on International Accounting Issues

Beijing

Hitotsubashi Accounting Research Workshop

Hitotsubashi University

70th Annual Conference, Japan Accounting Association

Kurume University

34th Annual Congress of the European Accounting Association

Rome

22nd Asian-Pacific Conference on International Accounting Issues

Gold Coast

69th Annual Conference, Japan Accounting Association

Toyo University

8th Annual Conference, Japan Investor Relations Association

Kokugakuin University

67th Annual Conference, Japan Accounting Association

Rikkyo University

66th Annual Conference, Japan Accounting Association

Matsuyama University

8th Annual Conference, Japanese Association of Management Accounting

Aoyama Gakuin University

Japan Accounting Association Award (Paper Division)

Principal investigator

[Models of the Occurrence and Detection of Accounting Fraud Using Natural Language Processing and Deep Learning] (in Japanese)

Grant-in-Aid for Scientific Research (C) · 2023.04–2026.03 · KAKEN 23K01677

Co-investigator

Empirical Study of Annual Report using Text Mining Techniques

2020.04–2023.03 · KAKEN 20H01561

Co-investigator

A Longitudinal Research on Clothing Retailing and Grocery Retailing in Japan - A QCA-based Approach -

2018.04–2023.03 · KAKEN 18K01886

Principal investigator

Empirical research on internal audit function in corporate governance

2015.04–2018.03 · KAKEN 15K03783

Co-investigator

A study on an auditing for internal control from the viewpoint of theoretical, archival and experimental research

2013.04–2016.03 · KAKEN 25380627

Principal investigator

international comparison and theoretical research on the audit pricing model

2012.04–2015.03 · KAKEN 24730395

Co-investigator

A multifaceted research on the relation between accounting and reporting system and corporate short-termism

2012.04–2015.03 · KAKEN 24330139

Co-investigator

A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure

2011.11–2014.03 · KAKEN 23243060

Principal investigator

Empirical research on relationship among corporate governance, auditing, and earnings quality

2008–2010 · KAKEN 20730309

Co-investigator

Empirical Research of Voluntary Disclosures

2008–2010 · KAKEN 20330094

Co-investigator

Various theoretical and empirical researches on creation of corporate value by leveraged management strategy

2006–2007 · KAKEN 18330096