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Noriyuki Tsunogaya

Observed names: Tsunogaya, Noriyuki, 典幸 角ヶ谷
ORCID: 0000-0001-5835-7721
Observed ORCID: 0000-0001-5835-7721
OpenAlex ID: A5078026837
Issues affecting decisions on mandatory adoption of International Financial Reporting Standards (IFRS) in Japan
2016 · Noriyuki Tsunogaya · Accounting Auditing & Accountability Journal · 30
Adoption of IFRS in Japan: challenges and consequences
2015 · Noriyuki Tsunogaya, Andreas Hellmann, et al. · Pacific Accounting Review · 29
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The Impact of Social Influence Pressures, Commitment, and Personality on Judgments by Auditors: Evidence from Japan
2017 · Noriyuki Tsunogaya, Satoshi Sugahara, et al. · Journal of International Accounting Research · 21
Foreign-language effect and professionals’ judgments on fair value measurement: Evidence from Germany and the United Kingdom
2021 · Andreas Hellmann, Chris Patel, et al. · Journal of Behavioral and Experimental Finance · 16
The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting
2011 · Noriyuki Tsunogaya, Hiromasa Okada, et al. · Accounting Economics and Law - A Convivium · 14
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Economic consequences of changes in the lease accounting standard: Evidence from Japan
2016 · Masaki Kusano, Yoshihiro Sakuma, et al. · Journal of Contemporary Accounting & Economics · 13
Economic impacts of capitalization of operating leases: Evidence from Japan
2015 · Masaki Kusano, Yoshihiro Sakuma, et al. · Corporate Ownership and Control · 12
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Using arguments and myths to lobby over controversial accounting issues: evidence from Japan
2020 · Noriyuki Tsunogaya, Andreas Hellmann · Pacific Accounting Review · 10
The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan
2012 · Noriyuki Tsunogaya, Parmod Chand · The Japanese Accounting Review · 9
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The impact of external pressures (gaiatsu) and internal pressures (naiatsu) on Japan's accounting reforms since the late 1990s
2020 · Noriyuki Tsunogaya, Chris Patel · Accounting Auditing & Accountability Journal · 6
Interaction Effect of Foreign Language and Obedience Pressure on Ethical Judgment in Accounting: Evidence from Japan
2023 · Satoshi Sugahara, Noriyuki Tsunogaya, et al. · Journal of International Accounting Research · 5
Judgments of auditors on “principles” versus “guidance” in lease accounting standard
2016 · Noriyuki Tsunogaya, Satoshi Sugahara, et al. · Asian Review of Accounting · 5
The effect of female lead signing partners on modified audit opinions: Evidence from Japan
2025 · Noriyuki Tsunogaya, Masaki Kusano, et al. · Journal of International Accounting Auditing and Taxation · 4
Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan
2023 · Xinyun Miao, Hiroshi Shuto, et al. · Accounting Economics and Law - A Convivium · 2
Unlocking disclosure narratives: readability, length, and sentiment cues as indicators of bankrupt Japanese companies
2025 · Noriyuki Tsunogaya, Yoshikatsu Shinozawa, et al. · Asia-Pacific Journal of Accounting & Economics · 1
Factors affecting international accounting practices
2024 · Noriyuki Tsunogaya · Edward Elgar Publishing eBooks
Fair value accounting: controversies over the potential mandatory adoption of IFRS in Japan
2017 · Noriyuki Tsunogaya, Andreas Hellmann
Cultural Influence on Accountant's Judgement for SMEs Accounting
2015 · 智 菅原, 典幸 角ヶ谷, et al. · Institutional Repositories DataBase (IRDB)
Invited Papers : Controversies over the Development of Japanese Modified International Standards (JMIS)
2015 · Noriyuki Tsunogaya, Yoshihiro Tokuga · 회계학연구
Economic Consequences of the New Lease Accounting Standard: Evidence from Japan
2012 · Masaki Kusano, Yoshihiro Sakuma, et al. · SSRN Electronic Journal
The accounting ecology and change frameworks: the case of Japan
2011 · Noriyuki Tsunogaya, Chris Patel
リース会計の方向性と３つのオンバランス効果
2010 · Kusano, Masaki, Sakuma, Yoshihiro, et al. · Institutional Repositories DataBase (IRDB)
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Four forms of present value method : from the standpoint of income measurement
2009 · 典幸 角ヶ谷 · Faculty of Economics, Kyushu University eBooks
Boundaries between economic and accounting perspectives
2008 · Noriyuki Tsunogaya, Hiromasa Okada · Faculty of Economics, Kyushu University eBooks
Recent Discussion on Lease Accounting Standards
2008 · 典幸 角ヶ谷, Noriyuki Tsunogaya · kenkyu or Journal of political economy
Works count: 27
Citation count: 177
H-index: 9
I10-index: 8
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