Personnel Information

写真b

ISOKAWA KATSUHIRO

Organization
School of Business Administration Assistant Professor
Research Fields, Keywords
accounting, financial accounting, stewardship, accounting fraud, experimental social science, behavioral economics
Syllabus information URL
https://syllabus.kwansei.ac.jp/uniasv2/UnSSOLoginControlFree?REQ_ACTION_DO=/AGA030PLS01Action.do?REQ_FUNCTION_JUMP_START_FLG=1&SLB_LINK_DISP_FLG=689&TCH_NO=266079&REQ_PRFR_FUNC_ID=AGA030
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Graduating School 【 display / non-display 】

  • Graduating School:Doshisha University
    Faculty:商学部
    Course / Major:商学科

    Kind of school:University
    Date of graduation:2021.03
    Completion status:Graduated
    Country location code:Japan

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Graduate School 【 display / non-display 】

  • Graduate school:Doshisha University
    Department:商学研究科　商学専攻　博士課程（前期課程）

    Course completed:Master's Course
    Date of completion:2023.03
    Completion status:Completed
    Country:Japan

  • Graduate school:Doshisha University
    Department:商学研究科　商学専攻　博士課程（後期課程）

    Course completed:Doctor's Course
    Completion status:Other
    Country:Japan

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Degree 【 display / non-display 】

  • Degree name:修士（商学）
    Classified degree field:Humanities & Social Sciences / Accounting
    Conferring institution:Doshisha University
    Acquisition way:Coursework
    Date of acquisition:2021.03

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Career 【 display / non-display 】

  • Affiliation:Kwansei Gakuin University
    Department:商学部
    Title:Assistant Professor
    Date:2026.04 -

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Association Memberships 【 display / non-display 】

  • Academic society name:日本会計研究学会
    Academic country located:Japan

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Research Areas 【 display / non-display 】

  • Research field:Humanities & Social Sciences / Accounting
    Research keywords：財務会計

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Papers 【 display / non-display 】

  • Language: English
    Title: Does the Requirement for Explanations Encourage Managerial Effort? An Experimental Study
    Journal name: Accounting Research Letters
    Date of publication: 2026
    Author(s): Katsuhiro Isokawa, Satoshi Taguchi

    Type of publication: Research paper (scientific journal)

  • Language: Japanese
    Title: 経営者の姿勢と会計不正に関する実験研究に向けて
    Journal name: 同志社大学大学院商学論集  vol.58  (1・2)  (p.31 - 52)
    Date of publication: 2026.03
    Author(s): 磯川雄大

    Type of publication: Research paper (bulletin of university, research institution)

  • Language: Japanese
    Title: 会計不正を巡る人間心理──経営者、監査人、AIに係る実験研究からの展望
    Journal name: 企業会計  vol.77  (12)  (p.30 - 37)
    Date of publication: 2025.12
    Author(s): 田口聡志・磯川雄大

  • Language: Japanese
    Title: stewardship研究と報酬契約研究の関係について ──stewardshipに関するモデル研究のレビューを通じて──
    Journal name: 同志社大学大学院商学論集  vol.57  (2)  (p.23 - 40)
    Date of publication: 2025.03
    Author(s): 磯川雄大

    Type of publication: Research paper (bulletin of university, research institution)

  • Language: Japanese
    Title: スチュワードシップに関する実験研究の意義と動向
    Journal name: 同志社大学大学院商学論集  vol.57  (1)  (p.15 - 38)
    Date of publication: 2024.09
    Author(s): 磯川雄大

    Type of publication: Research paper (bulletin of university, research institution)

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MISC 【 display / non-display 】

  • Language：English
    Title:Do you trust your boss, who relies on AI? New evidence for algorithm aversion
    Journal name:SSRN Electronic Journal
    Date of publication:2025
    Author(s):Satoshi Taguchi, Kiho Tanaka, Manami Tsuruta, Daiki Nagata, Katsuhiro Isokawa

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Presentations 【 display / non-display 】

  • Language:Japanese
    Conference name:第31回FD・SDフォーラム
    International/Domestic presentation:Domestic presentation
    Presentation date：2026.02.28
    Title:ラーニング・アシスタントの分離の垣根を超えた協働と学習支援の取り組み：大学院生による学習相談を中心に
    Presentation type:Poster presentation

  • Language:English
    Conference name:Behavioral Accounting Research Workshop
    International/Domestic presentation:Domestic presentation
    Presentation date：2025.09.05
    Title:Deterrence of Accounting Fraud: An Experimental Design on the Interaction between Internal Controls and Tone at the Top
    Presentation type:Symposium, workshop panel (public)

  • Language:Japanese
    Conference name:行動経済学会第18回大会
    International/Domestic presentation:Domestic presentation
    Presentation date：2024.12.07
    Title:説明メカニズムは経営努力を促すか？：実験的検証
    Presentation type:Oral presentation (general)

  • Language:Japanese
    Conference name:人工知能学会全国大会（第34回）
    International/Domestic presentation:Domestic presentation
    Presentation date：2020.06.11
    Title:共有された目標と手段の違いが人工知能への信頼に及ぼす影響
    Presentation type:Oral presentation (general)

  • Language:Japanese
    Conference name:行動経済学会第13回大会
    International/Domestic presentation:Domestic presentation
    Presentation date：2019.11.09
    Title:AI導入に伴う人の利他性と責任感に関するサーベイ実験
    Presentation type:Poster presentation

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