Researchers

KAWAHARA Naoko

KAWAHARA Naoko
Professor
Faculty Department of Accounting / Graduate School of Commerce
Researchmap https://researchmap.jp/RRmap

Education and Career

Education

  • SOAS, University of London, Department of Finance and Management,
  • University of London, International Foundation Courses and English Language Studies,

Academic & Professional Experience

  • Apr. 2009 - Today , Kindai University Professor
  • Apr. 2008 - Mar. 2009 , Kindai University Associate Professor

Research Activities

Research Areas

  • Humanities & social sciences, Accounting

Research Interests

Sustainability Information Assurance, ESG/SDGs Disclosure, Local governments' environmental disclosure, ESG risk, Climate change information disclosure, Biodiversity information disclosure, ESG Fraud, Public Accounting and Auditing, Accounting Fraud, Sustainable Finance, Social Business, Social and Environmental Accounting, Social Impact Assessment, Social and Environmental Reporting, Environmental Information Disclosure, Sustainability Reporting, Non-financial Information, ESG Disclosure, Responsible Investment, Sustainability

Published Papers

  1. Nature-related Financial Disclosure in Japanese Agriculture and Aquaculture Listed Companies-Status and Challenges-
    Naoko Kawahara; Dewi Fitriasari; Noriko Irie
    Journal of Business Studies  70  (4)  , 83-108, 31, Mar. 2024 
  2. A Historical Review of Corporate Social Responsibility, Sustainability, and Accountability Concepts Using Path Dependence Approach
    Naoko Kawahara; Dewi Fitriasari; Noriko Irie
    Syokei-gakuso; Journal of Business Studies  70  (3)  , 1-14, 31, Dec. 2023 
  3. Climate-related Disclosure by Japanese Listed Companies ー Theory and Evidence ー
    Naoko Kawahara; Noriko Irie
    Shokei-Gakuso; Journal of Business Studies  70  (2)  , 321-344, 30, Sep. 2023 

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Books etc

  1. ESG・SDGs素朴な疑問Q&A , 日本公認会計士協会近畿会経営委員会CSR専門委員会 , Mar. 2022
  2. Q&A - Simple questions on environment and CSR for CPA (2016 version) , Kinki Branch; Japanese Institute of Certified Public Accountants , Apr. 2016
  3. Q&A - Simple questions on environment and CSR for CPA , Kinki Branch; Japanese Institute of Certified Public Accountants , Mar. 2012

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Conference Activities & Talks

  1. Challenges in Responding to ESG Fraud Risks. , Naoko Kawahara , 14th ACFE JAPAN Conference , 12, Oct. 2023
  2. Examination of the Subject Matter and Methodologies of Social Impact Assessment: A Case of Assessments of Rural Sustainability Projects , Noriko Irie; Naoko Kawahara , The 21st Annual Conference on The Japan Society for Impact Assessment , 2, Sep. 2022
  3. Harvesting costs of forest biomass in Japan: A Bayesian multilevel meta-analysis , Noriko Irie; Naoko Kawahara , 3rd Edition of Renewable and Sustainable Energy Virtual , 3, Jun. 2022

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MISC

  1. Learning with Graduate Students , Naoko Kawahara , 近畿大学商学論究 商学研究科創立70周年記念号 , 21 , 2 , 7 , 10 , 20, Feb. 2023
  2. パネルディスカッション「環境影響評価の多様な発展に向けて」 , 田中 充; 藤野 善久; 入江 賀子; 川原 尚子; 浦郷 昭子; 柴田 裕希 , 21 , 1 , 40 , 50 , 10, Feb. 2023
  3. 国際トレンディ 2008年度海外会計・監査調査研究基金資産(旧岡本基金)による海外派遣報告 , 荒川 真司; 川原 尚子; 萩原 栄 , 会計・監査ジャーナル , 21 , 4 , 133 , 135 , Apr. 2009
    Summary:中国の会計監査制度の状況と現地企業実務に関する調査研究報告

Awards & Honors

  1. Mar. 2024, IOP Publishing, IOP Trusted Reviewer Certification: Outstanding
  2. Jul. 2019, Japan Society for the Promotion of Science, Awarded to special committee members of the Special Committee of the Research Fellows, etc.

Research Grants & Projects

  1. Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C), Information disclosure on social impact of municipalities' renewable energy business - Impact report model , Kindai University
  2. Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C), Corporate Social and Environmental Disclosure by Indonesian Companies , Kindai University
  3. Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C), Disclosure of Accounting Information Related to Environmental Risk on Financial Reports in Japan , Kinki University

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