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OKUDA Sinya

    Graduate School of Date　Science　Professor
Contact： s-okudaecon.nagoya-cu.ac.jp
Last Updated :2025/04/29

Researcher Information

URL

J-Global ID

Research Interests

  • コーポレート・ガバナンス   実証研究   資本コスト   配当可能利益   包括的情報開示   リスク   資本市場   CSR活動   ディスクロージャー   会計利益と課税所得の差異   会計情報   会計政策   会計不正   コンバージェンス   分析的研究   会計学   レピュテーション   実証分析   経営者の裁量的行動   会計発生高の質(Accruals Quality)   内部統制(Internal Controls)   

Research Areas

  • Humanities & social sciences / Accounting

Academic & Professional Experience

  • 2023/04 - Today  Nagoya City Universityデータサイエンス学部教授
  • 2017/04 - 2023/03  Nagoya City UniversityGraduate School of Economics教授
  • 2014/04 - 2017/03  Nagoya City UniversityGraduate School of Economics准教授
  • 2005/03 - 2014/04  Osaka Gakuin UniversityFaculty of Distribution and Communication Sciences准教授（助教授）
  • 2002/04 - 2005/03  Osaka Gakuin UniversityFaculty of Distribution and Communication Sciences講師

Education

  • 1999/04 - 2002/03  Hitotsubashi University  商学研究科博士後期課程
  • 1997/04 - 1999/03  Hitotsubashi University  商学研究科博士前期課程
  • 1993/03 - 1997/04  Hitotsubashi University  Faculty of Commerce and Management
  • 1989/04 - 1992/03  洛星高等学校

Association Memberships

  • 日本経営財務研究学会   日本経済会計研究学会   日本会計研究学会   

Published Papers

Research Grants & Projects

  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2021/04 -2026/03 
    Author : 奥田 真也
     
    令和３年度はコロナに振り回されたものの、それを克服することができた一年であった。 まず本来令和2年度に公表する予定であった日本会計研究学会特別委員会「税制が企業会計その他の企業行動に及ぼす影響に関する研究」の報告書を令和3年度に公表することができた。これにより、遅れていた研究を前進させることができたことは大きな喜びであった。 また、日本会計研究学会のスタディグループである「AI技術の活用によるESG情報の評価に関する研究」に属させていただき、令和3年度において中間報告を行う予定できた。この中では、新たな実証手法について検討できた。ここにおいても、対面での研究会は実施できなかったものの、オンラインで情報交換を行うことができ、研究を進展させることができた。 加えて、社会関連会計研究に「CSR活動が価値関連性に及ぼす影響について」を、東北学院大学経営学論集に「経営者の特性と会計情報システム選択との関係」と題する論文を公表できた。これらはいずれも学外教員との共著であり、コロナ禍でもオンラインで共同研究を進めたことによる成果である。いずれも企業のリスクマネジメントに対して新たな知見を追加できたという点で意義はあると思うが、個人的にもコロナに対するリスクマネジメントがうまくいった成果であると考えている。特に後者についてはさらに研究を進展させることで、令和4年度にWorking Paperを公表できており、さらなる研究の進展に資することができたと考えている。
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2022/04 -2025/03 
    Author : 中尾 悠利子; 田中 優希; 増子 和起; 牟禮 恵美子; 西谷 公孝; 岡田 華奈; 奥田 真也; 石野 亜耶; 國部 克彦; 越智 信仁; 大西 靖; 北田 皓嗣
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2018/04 -2022/03 
    Author : Okuda Shin'ya
     
    Originally planned to last four years, the project was fortunately completed in three years because a new proposal was adopted in the last year of the project. However, because the third year was directly hit by the coronal disaster, I lost the opportunity to publish the research that I had originally planned. As a result, I published only one peer-reviewed research, which was not a good result. However, since I published some research in the first year of the new assignment, the three years were fruitful for future research.
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2014/04 -2018/03 
    Author : Okuda Shin'ya
     
    I find that security market evaluate firm value using not only accounting information but also firm's own risks. For example, I find that the impact of the error of management forecast on firm's risk depends on its information environment. I find that the impact of tax avoidance on firm value depends on CSR activities and on other governance mechanism. I also find that the cooperation of other department and the high quality human resources are crucial for making accounting information.
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2011/04 -2017/03 
    Author : KITORA Yuko; OKUDA Shin'ya
     
    This study focuses on listed companies' voluntary releases that announce the basic policy on internal control systems development, as established in accordance with the Japanese Companies Act. These releases are implemented according to listing rules on timely disclosure, are largely narrative, and can be recognized as one type of corporate governance disclosure. We conduct a survey on the above-mentioned disclosure and analyze the disclosure contents such as the reason why companies revise their policy to reveal the factors that companies themselves consider to affect the revision of the policy. Further, we investigate corporate behavior regarding the disclosure to infer the extent of internal control systems development. Thus, the present study captures not only quantitative but also qualitative corporate characteristics of internal control systems. We incorporate these characteristics into empirical research on corporate disclosure invoking a corporate governance perspective.
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2013/04 -2016/03 
    Author : TAKITA TERUMI; TAGUCHI Satoshi; OHTA Yasuhiro; FUKUKAWA Hironori; UEEDA Masayuki; TAKEDA Humiko; SHIIBA Atsushi; YAZAWA Kenichi; OKUDA Shinya; HARADA Yasuhide; UEEDA Masayuki
     
    The purpose of this research is to study the significance of the internal control auditing system. Especially our great feature is an approach from the four methodologies. Through three years of the project, we had workshops, conference presentations, and some research papers.
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2012/04 -2016/03 
    Author : ISHIKURA HIROKI; KIDA Masaki; GOTO Akinori; OKUDA Shinya
     
    In this study, the basic model of companies engaged in information utilization which the authors had proposed is described, and the relationships between the basic model and the survey results for companies are analyzed. As a result, companies which have internal cultures amenable to the use of information showed high information utilization. This was consistent with the basic model. It was also found that the recognition of information integration severity has a positive impact on companies' cultures and the management of support has a positive impact on both companies' cultures and utilization. From those facts, it is derived that to create company culture and a management support system in a given company, it is important to develop information systems integration. However, the concrete process of how to achieve the management of that specific concerned culture has not been analyzed. That is a future subject.
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2011 -2014 
    Author : SHIN'YA Okuda
     
    This research studied the risk relevance of accounting information. In terms of external stakeholders, I provide the evidence by archival research that accounting information can provide risk information. I also provide e the evidence how firms manage internal control systems and accounting information systems to provide risk relevant accounting information in terms of internal stakeholders.
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2009 -2011 
    Author : NAKASHIMA Masumi; SUDA Kazuyuki; SASAKI Takashi; OKUDA Shin' ya
     
    This study investigates the changes in earnings quality in pre-and post-SOX periods comprehensively by testing discretionary accruals, accuracy of cash flow prediction, and accruals quality. This study cross-tests the association between the changes in accruals management and real management in pre-and post-SOX periods and determinants of earnings management. I find after the passage of SOX, only opportunistic accruals management declined and accruals management which conveys private information remains through the association with predictive errors and accruals quality. Based on the results that predictive accuracy is significantly associated with accruals quality, it is likely that earnings management of material weaknesses disclosing firms reflects managerial opportunism.
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research
    Date (from‐to) : 2006 -2008 
    Author : 奥田 真也
     
    本研究では、ディスクロージャーが何によって促進されるのか、そしてその結果どのような帰結が生じるのかについて実証的・分析的に検証してきた。実証麺では特に財務情報以外のディスクロージャーに注目して検証を行った。その結果、財務情報以外のディスクロージャーはコーポレートレピュテーションを高める効果があることを示した。また、取締役属性などがディスクロージャーの規定要因に影響を与えていることも示した。さらに、制度との関連では、分配可能額が純資産の部の中では低くしか株価と相関しておらず、その要因として配当政策が考えられることも示した。 これに対して、分析的研究では、負のディスクロージャーである会計不正や会計操作の規定要因について検証した。その結果、会計不正は生産性を高めるような経営者の行動と同時に発生する可能性があることを示した。また、ノイズトレーダーのような非合理的な投資家の存在が会計操作を生む原因となっている可能性も示した。

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