Research

■Research Publications 

・Chen, C., Gu, J.*, and Lobo, G.J. "Power Needs Knowledge: CEO Knowledge Background and Goodwill Impairment," Accounting Forum, Forthcoming, (SSCI 2022 IF 3.1 Q2; ABDC-B; ABS-3)

・Gu, J., "Do Investors Value Job Information? Evidence from Employee Welfare Policy," Applied Economics, Forthcoming, (SSCI 2022 IF 2.2 Q2; ABDC-A; ABS-2) 

・Sakawa, H.*, Watanabel, N. and Gu, J.,2022, "Internationalization and the reliance of Analyst Forecasts in Stakeholder-oriented corporate governance: Evidence from Japanese MNEs", Pacific-Basin Finance Journal, 73, 101755,  (SSCI 2020 IF 2.514 Q2; ABDC-A; ABS-2) 

・Gu, J., 2022, "Do at home as Romans do? CEO overseas experience and financial misconduct risk of emerging market firms", Research in International Business and Finance, 60, 101624. (SSCI 2020 IF 4.091 Q1; ABDC-B; ABS-2)✰

・Chen, C., Gu, J.*, and Luo, R., 2022, "Corporate Innovation and R&D Expenditure Disclosures", Technological Forecasting & Social Change, 174, 121230. (SSCI 2020 IF 8.593 Q1; ABDC-A; ABS-3)✰

・Sakawa, H.*, Watanabel, N. and Gu, J., 2021, "The Internationalization and Voluntary Adoption of International Accounting Standards by Japanese MNEs", Management International Review, 61, 713-744. (SSCI 2019 IF 2.015 Q3; ABDC-A; ABS-3)

・Gu, J., 2021, "FDI Characteristics, Industry Homogeneity, and Audit Fees in Japanese Multinationals", Journal of Multinational Financial Management, 61, 100678. (SSCI 2019 IF 1.965 Q2; ABDC-B; ABS-2)

・Gu, J., 2021, "Voluntary IFRS adoption and accounting quality: Evidence from Japan", Economic Research-Ekonomska Istraživanja, 34 (1), 1985-2012. (SSCI 2019 IF 2.229 Q2)

・Gu, J., 2022, "Country Portfolio and Taxation: Evidence from Japan", Journal of Business Ethics, 175, 583-607. (SSCI 2019 IF 4.141 Q1; ABDC-A; ABS-3; FT Top 50)✭

・Gu, J., 2020, "Risk Assessment on Continued Public Health Threats: Evidence from China's Stock Market ", International Journal of Environmental Research and Public Health, 17(20), 7682. (SSCI 2019 IF 2.849 Q1)

・Gu, J., & Z. Qiao*, 2022, "The Synergistic Effect of Direct and Indirect Methods in Fundamental Analysis: Evidence from Japan", Asia-Pacific Journal of Accounting & Economics, 29(5), 1299-1332. (SSCI 2018 IF 0.980 Q3; ABDC-B; ABS-2)

・Gu, J., 2019, "A potential risk of increasing cross-national distance: Evidence from less sustainable tax policies", Sustainability, 11(9), 2639. (SSCI 2018 IF 2.592 Q2)

・顧俊堅、2018、「米中進出日系企業の特徴および利益の質」、『経済科学』、66(1)、pp.15-28。(ABDC-C)

・Gu, J.*, & H.D. Semba, 2016, "Can overseas investment improve earnings quality?", Journal of Developing Areas, 50(5), pp.27-40. (ABDC-B; ABS-2)

・顧俊堅、 2016、「経営者の利益調整の動機と会計基準の変更―中国市場による検証―」、『経済科学』、63(3)、 pp.39-48。(ABDC-C)△

・Gu, J.*, & D. Hu, 2015, "Audit fees, earnings management, and litigation risk: evidence from Japanese firms cross-listed on U.S. Markets", Academy of Accounting and Financial Studies Journal, 19(3), pp.125-140. (ABDC-C)

・Gu, J.*, & D. Hu, 2015, "The incentive of earnings management in China from profit benchmarks perspective", Academy of Accounting and Financial Studies Journal, 19(1), pp.171-185. (ABDC-C)

   Note: IF(ABDC/ABS) = SSCI impact factor (ABDC/ABS journal rating) before the year of submission; ✭(✰) = top 1%(10%) journals by CiteScore; △ = non-peer reviewed; * corresponding author.

■Conference Presentations

・Year 2023: CAAA (Jun. Virtual/Quebec), AAA (Aug. Denver), JAA (Sep. Virtual), APC (Oct. Gold Coast), International Conference of TJAR (Dec. Virtual/Kobe 予).

・Year 2022: AAA (Aug. Virtual), JAA (Aug. Virtual),  KIAA (Oct. Virtual),  International Conference of TJAR (Oct. Virtual).

・Year 2021: EAA (May. Virtual), AAA (Aug. Virtual), JAA (Sep. Virtual), International Conference of TJAR (Nov. Virtual).

・Year 2020: AAA (Aug. Virtual), JAIAS (Aug. Virtual), PBFJ SHARK TANK PITCH Event (Sep. Nagoya), JAA (Sep. Virtual). 

・Year 2019: AGBM-Tsukuba International Management Conference (Feb. Tokyo), EAA(May Paphos), AAA(Aug. San Francisco), JAA(Sep. Kobe), APC(Oct. Warsaw), International Symposium on Empirical Accounting Research in China (Dec. Shanghai).

・Year 2018: KAA, (Jun. Yeosu), JAA (Sep. Yokohama), APMAA (Oct. Tokyo), APC (Nov. San Francisco).

・Year 2017: EAA (May Valencia), AAA  (Aug. San Diego), JAIAS (Sep. Tokyo), JAA (Sep. Hiroshima). 

・Year 2016: ICBEIT (Mar. Nagoya), EAA (May Maastricht), CAAC (Jun. Nagoya), BAI (Jul. Nagoya), JAIAS (Aug. Nishinomiya), JAA (Sep. Shizuoka), APC (Nov. Maui).

・Year 2015: ICBEIT (Mar. Guam), JAA (Sep. Kobe), JAIAS (Oct. Tokyo), APCBSS (Nov. Kuala Lumpur). 

・Year 2014: ICBEIT (Mar. Taipei), JAIAS (Aug. Kobe), KIAA (Nov. Busan).

■Workshop/Seminar Presentations

・Year 2023: NCU Research Workshop (Mar. Virtual; May Virtual),  SISU Research Seminar (Apr. Shanghai), Fudan Research Seminar (May Shanghai), Handai Accounting Research Seminar (Sep. Osaka), UNSW Brown Bag Seminar (Oct. Sydney)

・Year 2022: NCU Research Workshop on Sustainable Corporations and Stakeholder-oriented Corporate Governance (May Virtual), University of Tsukuba 112th Research Promotion Conference (Jun. Virtual).

・Year 2021: NCU Research Workshop on Accounting & Finance (Sep. Virtual).

・Year 2019: Lingnan University  Research Seminar (Jul. Hong Kong), NCU Research Workshop on Accounting & Finance (Sep. Nagoya).

・Year 2018: NCU Research Workshop on Accounting & Finance (Oct. Nagoya).

・Year 2016: Nagoya University Workshop on Financial Accounting (Dec. Nagoya).

■Conference/Workshop Attendance

・Year 2023: MIT Asia (Jul. Singapore)

・Year 2022: CBRN Workshop by Prof. Bohui Zhang (Jan. Virtual), CBRN Workshop by Prof. Hong Ru (Feb. Virtual), CBRN Workshop by Prof. Yanhui Wu (Mar. Virtual), CBRN Workshop by Prof. Eric Zheng (Apr. Virtual), China Accounting Review Spring Conference (Apr. Virtual), JAA Research Seminar by Prof. Yaniv Konchitchki (May Virtual), PKU Finance Webinar by Prof. Alex Edmans (May Virtual), CBRN Workshop by Prof. Yuan Zhang (May Virtual), JAIAS 1st Conference (Jue. Virtual), CJAR Summer Research Workshop (Jul. Virtual), PKU Summer Workshop (Jul. Virtual), MIT Asia (Jul. Virtual), CBRN Workshop by Prof. David Yang  (Sep. Virtual), CBRN Workshop by Prof. Yanbo Wang  (Oct. Virtual), Symposium on Empirical Accounting Research in China (Dec. Virtual), SOAR Accounting Symposium (Dec. Singapore).

・Year 2021: ASC Annual Conference (Jul. Virtual), MIT Asia (Jul. Virtual), PKU Summer Workshop (Jul. Virtual), CJAR Summer Research Workshop (Jul. Virtual), CFID (Aug. Virtual), CBRN Workshop by Prof. Clive Lennox (Sep. Virtual), CAFR Virtual Annual Conference (Sep. Virtual), JAIAS (Oct. Virtual), CBRN Workshop by Prof. Yongxiang Wang (Oct. Virtual), CAR Conference (Oct. Virtual), 25th open symposium of NCU (Nov. Virtual), CBRN Workshop by Prof. Kenneth Huang (Nov. Virtual), EAR Annual Conference (Nov. Virtual), 5th China Finance and Accounting Conference (Nov. Virtual), CJAR Annual Conference (Nov. Virtual), RAST Conference (Dec. Virtual), CAR Virtual Event on Textual Analysis (Dec. Virtual), SOAR Accounting Symposium (Dec. Virtual), Symposium on Empirical Accounting Research in China (Dec. Virtual), CBRN Workshop by Prof. Yue Zhang (Dec. Virtual).

・Year 2020: MIT-Tsukuba Joint-Workshop (Jan. Tokyo), PKU Summer Workshop (Jul. Virtual), CAFR Virtual Annual Conference (Sep. Virtual), EAR Annual Conference (Nov. Virtual), SOAR Accounting Symposium (Dec. Virtual), Symposium on Empirical Accounting Research in China (Dec. Virtual), International Conference of TJAR (Dec. Virtual).

・Year 2019: MIT Asia (Jul. Hong Kong), JAIAS (Sep. Tokyo). 

・Year 2018: JAIAS (Sep. Kasugai).

・Year 2014: JARDIS (Dec. Nagoya).

■Professional Service 

・Reviewer board member for: Journal of Risk and Financial Management (ESCI).

・Journal reviewer for: Accounting and Finance (SSCI),  Accounting Forum (SSCI),  Applied Economics (SSCI), Applied Economics Letters (SSCI), Asian Academy of Management Journal of Accounting & Finance (Scopus), Business & Society (SSCI), Corporate Governance: An International Review (SSCI), Economic Research-Ekonomska Istraživanja (SSCI), Economics Letters (SSCI), Economies (Scopus), Emerging Markets Finance and Trade (SSCI), European Review of Service Economics and Management, Finance Research Letters (SSCI), Games (Scopus), Heliyon (Scopus),  International Journal of Accounting, Auditing and Performance Evaluation (Scopus),  International Journal of Environmental Research and Public Health (SSCI), International Journal of Financial Studies (Scopus), International Review of Financial Analysis (SSCI), Journal of Risk and Financial Management (ESCI), Management Decision (SSCI), Risks (Scopus), Sustainability (SSCI), Technological Forecasting & Social Change (SSCI), The Japanese Accounting Review (ESCI).

・Conference reviewer for: AAA Annual Meeting, CAAA Annual Meeting, Tsukuba MBAIB International  Management Conference, EAMSA Annual Meeting, TAA Annual Meeting, ACMSA Annual Meeting.

・Conference discussant for: AAA Annual Meeting, KAA, APMAA, CAAA Annual Meeting, JAA Annual Meeting.

・Conference moderator for: AAA Annual Meeting, EAA Annual Congress, APC, Tsukuba MBAIB International  Management Conference,  International Conference of TJAR.

・Conference committee member for: JAIAS (International Communication Committee, 2022-2024), ACMSA (Program Committee, 2023).

■Working Paper

・"Gender Policy, Masculine Culture, and Corporate Disclosure"

・"New Hire Turnover and Financial Reporting Quality: Evidence from Workforce Disclosure"

・"R&D Investment Horizon and Operational Performance: Evidence from Japan"

・"Synergistic interaction between economics of scale and innovative knowledge spillover: Evidence from cross-province acquisitions" 

・"CSR Reporting Quality and Green Innovation" (with X. Yan)

・"The Pricing of National Culture in Multinational Group Audits" (with W. Qiang and Z. Qiao )

・"Internationalization and mandatory management forecasts: evidence from Japanese MNEs" (with H. Sakawa, N. Watanabel, and T. Yoshikawa)

・"Grant Yourself a Moral License: Corporate Philanthropy and Irresponsibility" (with L. Chen and M. Cheng)

・"Transparency and Tax Avoidance in Multinationals" (with L. Chen and J. He)

■Work in Progress

・"Corporate culture and audit quality" (with W. Qiang)

・"Japan labor disclosure" (with L. L. Li)

・"The effects of corporate payout in bank based financial system" (with H. Sakawa and N. Watanabel)