Professor of Accounting
Chuo University, Faculty of Commerce
742-1 Higashinakano, Hachioji, Tokyo, 192-0393, JAPAN
Contact by e-mail: Please contact via CHUO UNIVERSITY Academic Researcher Database.
Links to repositories of my publications and working papers
Positions
Professor of Accounting, Faculty of Commerce, Chuo University, 2024 - present
Associate Professor of Accounting, Faculty of Commerce, Chuo University, 2016 - 2024
Assistant Professor of Accounting, Faculty of Commerce, Chuo University, 2013 - 2016
Education
Ph.D., Graduate School of Economics, Nagoya City University, 2013
M.A., Graduate School of Economics, Nagoya City University, 2010
B.A., Faculty of Business Management, Meijo University, 2008
Awards & Honors
Encouragement Award of The Japanese Association of Management Accounting, 2012
Research Interests
My primary research interest lies in why, how, and when organizational misconduct occurs. Previously, I investigated the relationship between corporate taxation, corporate governance, and corporate behavior/accounting information. More recently, my research has specifically focused on "good" or "ordinary" people. I'm also interested in context-driven archival research.
Publications (excluding Publications in Japanese)
[Working Papers]
Yamada, Akihiro, and Kazunori Fukushima. Trust, job functions, and unethical pro-organizational behavior in inter-organizational transactions. SSRN Research Paper Series, id=5142702 (Corresponding author. Last revised: 2025/03/09 Link)
[Selected Research Articles]
Fukushima, Kazunori, and Akihiro Yamada. 2024. Does budget target setting lead managers to engage in unethical behavior for the organization? British Accounting Review, Vol.56, No.4, 101218 (Corresponding author)
[Scopus-Indexed Articles]
Ishiguro, Takehide, and Akihiro Yamada. 2024. Mitigating overinvestment in Japanese zombie firms: The role of foreign ownership and earnings quality. Asian Review of Accounting, Vol.32 No.5, pp.709-727
Yamada, Akihiro, and Kento Fujita. 2022. Impact of parent companies and multiple large shareholders on audit fees in stakeholder-oriented corporate governance. Sustainability, Vol.14, No.9, 5534 (Corresponding author)
Fujita, Kento, and Akihiro Yamada. 2022. Conflicts between parent company and non-controlling shareholders in stakeholder-oriented corporate governance: Evidence from Japan. Journal of Business Economics and Management, Vol.23, No.2, pp.263-283 (Corresponding author)
Yamada, Akihiro, Yuuta Sakurai, and Ryo Ishida. 2020. Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan. Research in International Business and Finance, Vol.54, 101306 (Corresponding author)
Sakawa, Hideaki, Naoki Watanabel, Akihiro Yamada, and Geeta Duppati. 2020. The real effect of mandatory disclosure in Japanese firms. Pacific-Basin Finance Journal, Vol.60, 101298
Yamada, Akihiro, and Ko Inaba. 2017. Unrealized gains and losses of securities, abnormal returns, and risk sharing among business partner firms. Academy of Accounting and Financial Studies Journal, Vol.21 No.2, pp.1-17 (Corresponding author)
Yamada, Akihiro. 2016. Mandatory management forecasts, forecast revisions, and abnormal accruals. Asian Review of Accounting, Vol.24 No.3, pp.295-312 (Corresponding author)
Yamada, Akihiro. 2016. Does book-tax difference influence the value relevance of book income? Empirical evidence from Japan. Academy of Accounting and Financial Studies Journal, Vol.20 No.3, pp.123-146 (Corresponding author)
[Other International Publications] (Excluding papers written in Japanese )
Fujita, Kento, and Akihiro Yamada. 2022. Non-controlling interests and proxy of real activities manipulation in stakeholder-oriented corporate governance. Journal of Asian Finance, Economics and Business, Vol.9, Issue 10, pp.105-113
Ishiguro, Takehide, and Akihiro Yamada. 2021. Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan. International Journal of Economics and Accounting, Vol.21 No.2, pp.181-203 .
Yamada, Akihiro. 2021. Do managers mimic rivals’ forecast revisions? Evidence from Japan. International Journal of Economics and Accounting, Vol.21 No.2, pp.116-143 (Corresponding author)
Sakawa, Hideaki, Naoki Watanabel, and Akihiro Yamada. 2017. Earnings management and main bank relationship: Evidence from Japan. Advances in Quantitative Analysis of Finance and Accounting, Vol.15, pp.53-78
[Authored Books and Edited Journals] (Excluding books written in Japanese )
International Journal of Economics and Accounting, Vol. 21, Special issue "Economics, Accounting and Management Research in JAPAN" [Edited as a guest editor with Dr. Aida Sy], 2021