MITSUHASHI Hikaru

Researcher Information

Degree

• Master of Business Administration（2023/03 Keio University）
• Doctor of Business Administration（2026/04 Keio University）

ORCID ID

•  https://orcid.org/0009-0007-4919-8483

J-Global ID

• 202301014046489534

Research Interests

• 会計学   情報経済学   管理会計   業績評価   ゲーム理論   

Research Areas

• Humanities & social sciences / Accounting

Academic & Professional Experience

• 2026/04 - Today  Nagoya City UniversityGraduate School of Economics Department of ManagementAssistant Professor

Education

• 2023/04 - 2026/04  Keio University  Graduate School of Business Administration  Ph.D. Program
• 2021/04 - 2023/03  Keio University  Graduate School of Business Administration  修士課程
• 2017/04 - 2021/03  Hitotsubashi University  Faculty of Commerce and Management

Association Memberships

• European Accounting Association (EAA)   American Accounting Association (AAA)   日本会計研究学会   日本経済会計学会   

Published Papers

• Does Firm Life Cycle Stage Affect Investor Perceptions in Japan?

  Hiroki Hisaoka; Hikaru Mitsuhashi; Yiuwai Wong

  Accounting Research Letters 2026 [Refereed]
  
• Strategic Misreporting in Subjective Feedback

  Hikaru Mitsuhashi

  Accounting Research Letters 2026 [Refereed]
  
• The bonding cost in subjective performance evaluation

  Hikaru Mitsuhashi; Yasuhiro Ohta

  Economics Letters 2024/01 [Refereed]
  

Conference Activities & Talks

• Performance targets as screening devices  [Not invited]

  Hikaru Mitsuhashi; Taichi Kimura

  48th Annual Congress of the European Accounting Association  2026/05
• Optimal Target Setting in the Presence of Moral Hazard and Adverse Selection  [Not invited]

  三橋耀; 木村太一

  第10回 AEAJ Workshop  2026/02
• Three Forms of Accounting Conservatism as Informational Bias: Theory, System Design, and Behavioral Analysis  [Not invited]

  Kenichi Motohara; Hikaru Mitsuhashi; Jumpei Nishitani

  22nd Asian Academic Accounting Association Annual Conference  2025/11
• 監査上の主要な検討事項(KAM)の開示による資本コストへの影響  [Not invited]

  黄耀偉; 三橋耀; 望月和樹

  日本会計研究学会 第84回大会  2025/08
• 監査上の主要な検討事項(KAM)の開示による資本コストへの影響  [Not invited]

  三橋耀; 望月和樹; 黄耀偉

  日本経済会計学会第42回年次大会  2025/06
• The disclosure and consequences of the key audit matters in Japan  [Not invited]

  Hikaru Mitsuhashi; Yiuwai Wong

  47th Annual Congress of the European Accounting Association 2025  2025/05
• Subjective performance evaluation with costly state verification  [Not invited]

  Hikaru Mitsuhashi; Yasuhiro Ohta

  21st Asian Academic Accounting Association Annual Conference 2024  2024/11
• Subjective performance evaluation with costly state verification  [Not invited]

  Hikaru Mitsuhashi; Yasuhiro Ohta

  33rd Asian-Pacific Conference on International Accounting Issues  2024/11

MISC

• Target Setting under Skeptical Scrutiny

  Taichi Kimura; Hikaru Mitsuhashi  SSRN Electronic Journal  2026/01
• Three Forms of Accounting Conservatism as Informational Bias: Theory, System Design, and Behavioral Analysis

  Hikaru Mitsuhashi; Kenichi Motohara; Jumpei Nishitani  Proceedings of the 22nd Asian Academic Accounting Association Annual Conference  2025/11  [Refereed]
  

Research Grants & Projects

• JST次世代研究者挑戦的研究プログラム（SPRING）

  Date (from‐to) : 2023/04 -2026/03

Teaching Experience

Basic Accounting & FinanceBasic Accounting & Finance Graduate School of Economics, Nagoya City University
Introduction to AccountingIntroduction to Accounting Faculty of Economics, Nagoya City University
Management AccountingManagement Accounting Graduate School of Economics ,Nagoya City University
Management AccountingManagement Accounting Faculty of Economics, Nagoya City University

Other link

researchmap

https://researchmap.jp/h_3284