Updated on 2024/05/27

写真a

 
KOZUMA,Kyoko
 
Organization
Faculty of Business and Commerce Professor
Title
Professor
Contact information
メールアドレス
External link

Degree

  • 博士

Research Interests

  • climate-related risk

  • sustainability reporting

  • ESG情報

  • 監査

  • 社会・環境情報;

  • 社会・環境情報

  • サステナビリティ情報

  • 気候変動

  • Due Diligence

  • 人権

  • 生物多様性

Research Areas

  • Humanities & Social Sciences / Accounting

Education

  • Kobe University   Graduate School, Division of Administration

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  • Kobe University   School of Business Administration   Department of Business Administration

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Professional Memberships

Committee Memberships

  •   公認会計士試験委員  

    2018.12 - 2022.6   

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    Committee type:Government

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  • 環境省   「環境情報開示のあり方」研究会 委員  

    2017.10 - 2018.3   

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    Committee type:Government

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  • 日本公認会計士協会経営研究調査会CSR保証専門部会   オブザーバ  

    2008.10 - 2010.9   

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    Committee type:Academic society

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Papers

  • The Future of Sustainability Assurance in International Trends Invited

    Kozuma, Kyoko

    Accounting   76 ( 6 )   24 - 32   2024.6

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    Publishing type:Research paper (scientific journal)  

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  • The Significance of Taxonomy Regulation in Fair Presentation of Sustainability Report Invited

    Kozuma, Kyoko

    Accountings   205 ( 5 )   25 - 39   2024.5

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    Publishing type:Research paper (scientific journal)  

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  • Climate-Related Risks as a Financial Statement AuditI issue. Invited

    Kozuma, Kyoko

    The Japanese Association of Assurance Organizations for Sustainability Information   2024.5

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  • Expansion of sustainability assurance regulations and challenges in applying ISSA5000

    Kozuma, Kyoko

    2024.2

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  • Assurance on Climate-Related Information Invited

    Kozuma, Kyoko

    Accounting   75 ( 10 )   36 - 44   2023.10

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

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  • Reasonable Assurance on Sustainablity Reporting under the CSRD Invited

    Kozuma, Kyoko

    Accounting   203 ( 5 )   54 - 68   2023.5

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    Publishing type:Research paper (scientific journal)  

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  • サステナビリティ報告:監査の新たな課題 Invited

    上妻京子(こうづまきょうこ)

    会計・監査ジャーナル   第35巻第1号, 104-113頁   2023.1

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  • サステナビリティ報告の監査・保証枠組みに関する欧州的アプローチ

    上妻京子(こうづまきょうこ)

    日本会計研究学会特別委員会最終報告書『開示情報に対する保証の枠組みに関する研究』   2022.9

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  • Mandatory Due Diligence and Reasonable Assurance of Sustainability Reporting Invited

    KOZUMA,Kyoko

    第32号, 76-90頁   2022.3

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  • Mandatory Assurance of EU Sustainable Reporting

    Kyoko Kozuma

    200 ( 2 )   74 - 88   2021.8

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    Language:Japanese  

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  • The Consideration of Climate-Related Risks in an Audit of Financial Statement and Assurance

    Kyoko KOZUMA

    73 ( 8 )   73 - 80   2021.8

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

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  • Audit considerations of Climate-related risk disclosures Invited

    Kyoko Kozuma

    The Japan Industrial Management of Accounting institute   80 ( 1 )   95 - 107   2020.4

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    Language:Japanese   Publishing type:Research paper (scientific journal)  

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  • 財務報告におけるESG情報の開示と監査・保証はどう進化しているか Invited

    宮本京子

    会計・監査ジャーナル   第31 ( 6 )   108 - 115   2019.6

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  • 監査上の主要な検討事項-欧州企業の記載事例分析」(Ⅲ オランダ) Invited

    宮本京子

    企業会計   第70巻8号   2018.8

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  • The Future of the Statutory Auditing and Assurance Providing: the French Perspective Reviewed

    MIYAMOTO Kyoko

    auditing   第27号、111-122頁 ( 27 )   111 - 122   2017.3

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    Language:Japanese   Publisher:Japan Auditing Association  

    DOI: 10.11208/jauditing.2017.111

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  • EUにおける監査報告書の拡充化に関する実態-オランダの事例分析を中心として Invited

    宮本京子

    月刊監査役   第662号、77-90頁 ( 662 )   77 - 90   2017.1

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    Language:Japanese   Publisher:日本監査役協会  

    CiNii Books

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  • Roundtable of the future of Auditing Invited

    Kyoko Miyamoto

    23 - 24   2016.10

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    Language:Japanese   Publishing type:Research paper (conference, symposium, etc.)  

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  • The Feasibility of Assurance Engagements for Business Risk Invited

    MIYAMOTO Kyoko

    auditing   第26号 ( 26 )   12 - 23   2016.3

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    Language:Japanese   Publisher:Japan Auditing Association  

    DOI: 10.11208/jauditing.2016.12

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  • Innovative Challenge to Audit Risk Approach Invited

    2014.3

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  • Fraud Risk Assessment Model in Financial Statements Audit Invited

    Kyoko Miyamoto

    第19号57-64頁   2009.3

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  • Empirical analysis of audit judgment and decision making Invited

    Kyoko Miyamoto

    25 ( 3 )   121 - 122   2012.3

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    Publishing type:Research paper (scientific journal)  

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  • 監査クライアントと証券取引所・証券業協会

    宮本京子

    日本監査研究学会課題別研究部会最終報告書   第5章   2007

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  • 監査品質の低下に結びつく監査人による機能不全行動

    宮本京子

    上智経済論集   第51巻第1・2合併号、35-46頁   2006

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  • リスク・アプローチと監査契約リスク Invited

    宮本京子

    日本内部監査協会・月刊監査研究   第32巻第3号、52-59頁   2006

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  • 財務諸表監査における監査人の契約リスク評価の客観化 Invited

    宮本京子

    森山書店・会計   第166巻第2号、131-146頁 ( 2 )   287 - 302   2004

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    Language:Japanese   Publisher:森山書店  

    CiNii Books

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Books

  • 監査報告の変革 欧州企業のKAM事例分析

    林隆敏編著( Role: Contributor第5章 オランダの監査報告書)

    2020.6 

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  • はじめてまなぶ監査論第2版

    盛田良久, 百合野正博, 朴大栄編著( Role: Contributor第7章(監査の実施)、第8章(監査の手続))

    2020.3 

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  • 監査・保証業務の総合研究

    内藤文雄編著( Role: Contributor第2章、第13章、第16章、終章第2-3節)

    中央経済社  2014.1 

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  • CO2を見える化するカーボンラベル

    上妻義直編著( Role: Contributor第8章 北米のカーボンラベル(A アメリカのカーボンラベル規制))

    2011.3 

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  • Client-Acceptance Decision Model in a Financial Statement Audit

    Kyoko Miyamoto( Role: Sole author)

    2005.4 

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  • 監査品質の指標AQI

    町田祥弘編著( Role: Contributor第4章(105-110頁)、第5章(144-149頁、150-161頁)、第7章(239-254頁))

    同文舘出版  2017.12 

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  • はじめてまなぶ監査論

    盛田良久・百合野正博・朴大栄編著( Role: Contributor)

    中央経済社  2017.3 

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  • 監査法人の独立性と組織ガバナンス

    朴大栄編著( Role: Contributor108-120頁、164-182頁、185-202頁)

    同文舘出版  2014.2 

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  • スタンダードテキスト監査論問題演習編

    盛田良久・長吉眞一・蟹江 章編著( Role: Contributor)

    中央経済社  2010 

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  • 国際監査基準の完全解説

    内藤文雄・松本祥尚・林隆敏編著( Role: Contributor)

    中央経済社  2010 

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  • IFRS37基準のポイント解説「IAS第10号後発事象」

    宮本京子( Role: Sole author)

    中央経済社・別冊企業会計  2010 

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  • まなびの入門監査論第3版

    盛田良久・百合野正博・朴大栄編著( Role: Contributor)

    2010 

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Presentations

  • 会計監査の内容等に関する情報提供の充実について Invited

    日本監査研究学会(会計監査の在り方に関するラウンドテーブル) 

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    Event date: 2016.10

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  • Latest trends in sustainability disclosure and assurance. Invited

    Kozuma Kyoko

    2024.5 

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    Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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  • Sustainability assurance expertise required for chartered accountants. Invited

    Kozuma, Kyoko

    2024.3 

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    Language:Japanese   Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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  • International Trends in Sustainability Reporting Disclosure and Assurance Invited

    Kozuma, Kyoko

    2023.11 

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    Language:Japanese   Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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  • Assurance on Sustainability Information Invited

    Kozuma, Kyoko

    2023.9 

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  • Reasonable Assurance on Sustainable Reporting under thd CSRD Invited

    Kozuma, Kyoko

    2023.7 

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  • Sustainability Reporting: Current Trends in Disclosure and Audit & Assurance Invited

    Kozuma, Kyoko

    2023.3 

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    Presentation type:Public lecture, seminar, tutorial, course, or other speech  

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  • 財務諸表とサステナビリティ報告との関連付けおよび信頼性確保の枠組み

    上妻京子(こうづまきょうこ)

    日本監査研究学会第45回大会自由論題報告  2022.9 

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  • 財務諸表監査問題としての気候関連リスク(解題) Invited

    上妻京子(こうづまきょうこ)

    日本監査研究学会第45回西日本部会統一論題座長解題  2022.7 

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  • Mandatory Assurance of Sustainability Reporting Invited

    Kyoko Kozuma

    2021.7 

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    Language:Japanese  

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  • 財務報告の信頼性確保はどう進化しているのか Invited

    宮本京子

    日本監査研究学会第40回西日本部会統一論題報告  2017.7 

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    Presentation type:Oral presentation (general)  

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  • EUにおけるISA 720適用の現状と展望

    宮本京子

    日本監査研究学会第39回全国大会自由論題報告  2016.9 

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  • 企業情報リスクに対する保証業務の実行可能性 Invited

    宮本京子

    日本監査研究学会第38回全国大会統一論題報告  2015.9 

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    Presentation type:Oral presentation (general)  

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  • 監査リスク・アプローチに対するイノベーティブ・チャレンジ Invited

    宮本京子

    日本会計研究学会第72回全国大会統一論題報告  2013.9 

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    Presentation type:Oral presentation (general)  

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  • 不正リスクの評価にかかる監査人の判断形成 Invited

    日本監査研究学会第30かい東日本部会統一論題報告  2008.7 

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    Presentation type:Oral presentation (general)  

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Awards

  • 日本会計研究学会学会賞

    2014.9   日本会計研究学会  

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    Country:Japan

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  • 日本監査研究学会監査研究奨励賞

    2008.9   日本監査研究学会  

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    Country:Japan

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Research Projects

  • Research on Audit and Assurance Framework for Nonfinancial Disclosures

    Grant number:21H00764  2021.4 - 2024.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)

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    Grant amount:\13000000 ( Direct Cost: \10000000 、 Indirect Cost:\3000000 )

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  • Theoretical, historical and empirical research on the current situation and challenges of female accounting researchers in Japan

    Grant number:15H03399  2015.4 - 2018.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)

    KITAMURA KEIKO, OZU CHIKAKO, SASAKI IKUKO, TAKADA TOMOMI, YAMAUCHI AKI, TSUJIYAMA EIKO, NISHIMURA YUKO, MARUOKA ERIKO

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    Grant amount:\15600000 ( Direct Cost: \12000000 、 Indirect Cost:\3600000 )

    The objective of this research is to shed light on the current situation and challenges of Japanese female accounting researchers through examining and analyzing mainly from the point of view of their research.
    In the empirical study, cross analysis was conducted to analyze research and non-research aspects of female accounting researchers comprehensively and systematically. In theoretical research, we analyzed the trend and characteristics of research method, research area, research contents and the challenges of female accounting researchers. In history research, interview survey and literature survey highlighted a unique set of challenges for female accounting researchers from the standpoint both of the research and work-life balances.

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  • Demonstration of divergence of corporate risk information disclosure and measurement of assurance level of audit of the risk information

    Grant number:25285144  2013.4 - 2017.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)

    NAITO FUMIO

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    Grant amount:\9100000 ( Direct Cost: \7000000 、 Indirect Cost:\2100000 )

    In the corporate disclosure system based on the Financial Instruments and Exchange Act, emphasis is recently placed on how to deal with risks related to domestic and overseas economic and business environments surrounding corporate activities. This research clarifies how to disclose corporate risk information and how to assure by the audit to ensure the reliability of the information.
    Two research results are as follows. First, regarding the manner of disclosure, we grouped the aggressiveness of disclosing corporate risk information and demonstrated the diversity of disclosure from the actual disclosure. Secondly, regarding the assurance mechanism, we established the basis of assurance level measurement, which is the key concept of assurance.

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  • Formulation of Auditors' judgments of Fraud Risk Assessment in Financial Statements Audit

    Grant number:21730378  2009 - 2011

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Young Scientists (B)

    MIYAMOTO Kyoko

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    Grant amount:\2990000 ( Direct Cost: \2300000 、 Indirect Cost:\690000 )

    In this study, I examined how auditors identify specific fraud risk factors, assess the client's level of fraud risk, and plan audit tests to address fraud

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  • Theoretical and International Study on Organizational Governance and System Reform for Securing Auditor's Independence

    Grant number:20330097  2008 - 2010

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)

    PARK Tae-Young, KISHIDA Masao, INOUE Yoshihiro, MATSUMOTO Yoshinao, IJIMA Sugako, FUJIOKA Eiji, MIYAMOTO Kyouko, TAKADA Tomomi

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    Grant amount:\18200000 ( Direct Cost: \14000000 、 Indirect Cost:\4200000 )

    We analyzed the limited liability system in the audit corporations, the organization governance and the disclosure of organization from the viewpoint of securing auditor's independence through the survey of the present conditions, the questionnaire and the discussion with the audit corporations.
    As a result of this study, we found that the current organization form has become unsuitable for the actual situation under the large scaled audit corporations. Unlimited liability system is the one of unsuitable elements. On the other hand, most of the auditing corporations do not consider adopting a limited liability system. It is a problem that different kinds of audit corporations are carrying out the same audit under the Financial Instruments and Exchange Act. We indicated some improvement directions.

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  • International Empirical Research on Disclosure and Audit or Assurance Engagements of Information about Corporate Business Risks under Uncertainties

    Grant number:16330086  2004 - 2006

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)

    NAITO Fumio, IYODA Takatoshi, YAMAZAKI Hidehiko, NAGAMI Takashi, MATSUMOTO Yoshinao, HAYASHI Takatoshi

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    Grant amount:\14300000 ( Direct Cost: \14300000 )

    The following four research purposes were set up in this research.
    (1)Construction of framework for disclosure and audit or assurance engagements of information about corporate business risks
    (2)Investigation of the actual condition of the disclosure about the corporate business risks by international comparison. And inductive extraction of the contents of corporate business risks information from a questionnaire survey to IR divisions of listed companies in six countries (USA, UK, Canada, Germany, France and Japan) and typifying of them
    (3)Solving the judgment criteria or contents for audit or assurance engagements of corporate business risks information, which could be respond to characteristic of the information, from an interview survey to CPA in these countries.
    (4)Presenting of the theoretic and empirical model about the disclosure and audit or assurance engagements of corporate business risks information. And preparing of research performance report and translating it into English
    We researched the above four tasks and reached to the following results in the research terms 2006-2008.
    (i)We constructed of framework for disclosure and audit or assurance engagements of information about corporate business risks from theoretical aspect.
    (ii)We made the actual condition of the disclosure about the corporate business risks by international comparison clear.
    (iii)We extracted the judgment criteria or contents for audit or assurance engagements of corporate business risks information, which could be respond to characteristic of the information, from an interview survey to CPA in six countries.

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Social Activities

  • 公認会計士試験 試験委員

    2018.12 - 2022.6

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  • 日本監査研究学会 理事

    2018.8 - Present

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  • 環境省「環境情報開示のあり方研究会」委員

    2017.10 - 2018.3

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  • 日本公認会計士協会経営研究調査会CSR保証専門部会オブザーバー

    2008.10 - 2010.9

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Media Coverage

  • オリンパス、企業統治改革で目指す「反面教師」の脱却 オリンパス転変 第1部 会計不正の教訓(2)

    日経産業新聞  オリンパス、企業統治改革で目指す「反面教師」の脱却 オリンパス転変 第1部 会計不正の教訓(2)  2022.8

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    Author:Other 

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  • オリンパス、会計不正で経営刷新から10年 復活の軌跡 オリンパス転変 第1部 会計不正の教訓(1) Newspaper, magazine

    日経産業新聞  オリンパス、会計不正で経営刷新から10年 復活の軌跡 オリンパス転変 第1部 会計不正の教訓(1)  2022.8

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    Author:Other 

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Devising educational methods

  • 「専門演習」(学部):1年に1回、関西学院大学、一橋大学、立教大学との合同ゼミを1月に行っている。合同ゼミにおける報告のために、学生へのディスカッション、プレゼンテーションの指導を行っている。

Teaching materials

  • 盛田良久・百合野正博・朴大栄編著、『新版まなびの入門監査論』、中央経済社、2010年(第9章・第10章分担執筆) 関西大学会計学研究室編、『簿記システムの基礎2級商業簿記』、国元書房、2010年、(第7章分担執筆) 内藤文雄・松本祥尚・林隆敏編著、『国際監査基準の完全解説』、中央経済社、2010年(分担執筆) 盛田良久、長吉眞一、蟹江 章編著、『スタンダードテキスト監査論問題演習編』、中央経済社(第12章分担執筆) 明神信夫・笹倉淳史・水野一郎編著、『アカウンティング四訂版』、同文舘出版、2011年(第6章分担執筆)

Teaching method presentations

  •  特になし

Special notes on other educational activities

  •  特になし