KENICHI YAZAWA / CV

CV

Curriculum vitae. Last updated: 3 November 2026.

Kenichi Yazawa, Ph.D.

Professor, School of Business, Aoyama Gakuin University

Kenichi Yazawa is a Professor at the School of Business, Aoyama Gakuin University, Tokyo, and holds a Ph.D. in Commercial Science from Hitotsubashi University. His research focuses on audit quality and audit fees, corporate governance, text analysis of corporate disclosure such as annual securities reports, applications of AI and large language models (LLMs) to accounting research, and sustainability disclosure and assurance.

Aoyama Gakuin University, 4-4-25 Shibuya, Shibuya-ku, Tokyo 150-8366, Japan

Research interests: auditing, corporate governance, internal control, text analysis of corporate disclosure, AI, and sustainability assurance.

Education

2000B.A. in Economics, Kokugakuin University
2002M.A. in Commercial Science, Hitotsubashi University
2005Ph.D. in Commercial Science, Hitotsubashi University

Career

2005-04 — 2009-03Lecturer, Aoyama Gakuin University
2009-04 — 2017-03Associate Professor, Aoyama Gakuin University
2012-09 — 2013-08Visiting Professor, University of New South Wales
2017-04 — presentProfessor, Aoyama Gakuin University

University service

Deputy Director, Liaison Center, Aoyama Gakuin University (April 2024–present)
Chair, Department of Business Administration, School of Business, Aoyama Gakuin University (April 2022–March 2024)

Professional memberships

Japan Accounting Association
Japan Auditing Association
Japan Investor Relations Association
Japan Association for International Accounting Studies
American Accounting Association
European Accounting Association
Japan Society for Accounting and Economics
The Japanese Society for Artificial Intelligence
Board member, Japan Investor Relations Association (since 2017)
Board member, Japan Association for International Accounting Studies
Board member, Japan Society for Accounting and Economics

ACHIEVEMENTS

Publications and other achievements

Titles in [square brackets] are English translations of Japanese titles.

122 items

Articles58

2026.08

[Sustainability Disclosure and Assurance Practices of Listed Companies: What Do Companies Expect from Assurance Providers?] (in Japanese)

Kenichi Yazawa / Yoshihiro Machida

Kigyo Kaikei (Corporate Accounting) 78(8), 1032-1040

CV

Kenichi Yazawa, Ph.D.

Education

Career

University service

Professional memberships

Publications and other achievements

Articles58

[Sustainability Disclosure and Assurance Practices of Listed Companies: What Do Companies Expect from Assurance Providers?] (in Japanese)

[The Essence of Peer Review Revealed by AI Experiments] (in Japanese)

[Commissioned Research Report: What Supports Audit Quality? Japan's First Analysis of Audit Hours Data] (in Japanese)

[Accounting AI Analysis Even a Cat Can Use! (Part 4, Final): Commentary] (in Japanese)

[Accounting AI Analysis Even a Cat Can Use! (Part 3): Practice (2)] (in Japanese)

[Accounting AI Analysis Even a Cat Can Use! (Part 2): Practice (1)] (in Japanese)

[Accounting AI Analysis Even a Cat Can Use! (Part 1): Overview] (in Japanese)

[The Current State of Assurance Engagements on Sustainability Information in Japan] (in Japanese)

[Accounting Text Mining Even a Cat Can Use! (Part 3, Final): Accounting Text Mining in Practice (2)] (in Japanese)

[Accounting Text Mining Even a Cat Can Use! (Part 2): Accounting Text Mining in Practice (1)] (in Japanese)

[Accounting Text Mining Even a Cat Can Use! (Part 1): Overview and Process of Accounting Text Mining] (in Japanese)

[Accounting and Financial Analysis in the Age of AI: A New Paradigm for Accounting Research] (in Japanese)

[The Transformation of Japanese Accounting Institutions and Its Challenges] (in Japanese)

[Text Analysis in Accounting Research] (in Japanese)

[Four Questions That Audit Fee Research Should Answer] (in Japanese)

[New Developments in Accounting Research (Part 2): Text Analysis in Financial Reporting Research] (in Japanese)

[Academic Foresight: An Analysis of Key Audit Matters (KAM): New Research Opportunities through a Text Mining Approach] (in Japanese)

[The Evolution of Japanese Accounting Institutions and Its Challenges] (in Japanese)

[Sixty Years of Annual Securities Reports Revealed by Text Mining] (in Japanese)

[The Function of Internal Auditing in Corporate Governance: Future Challenges and Prospects] (in Japanese)

[An Analysis of Key Audit Matters (KAM) Using Text Mining: Preliminary Observations ahead of Full Adoption for Fiscal Years Ending March 2021] (in Japanese)

[Book Review: A Review of Japanese Auditing Textbooks (T. Iyoda, Y. Matsumoto and T. Hayashi, Basic Auditing, 8th ed., and Others)] (in Japanese)

[Characteristics of Japanese Corporate Disclosure Revealed by Text Mining (Part 2): COVID-19 Disclosures in Earnings Releases for Fiscal Years Ending March 2020] (in Japanese)

[Characteristics of Japanese Corporate Disclosure Revealed by Text Mining (Part 1): Narrative Information in Annual Securities Reports of All Listed Companies over 15 Years (55,000 Firm-Years)] (in Japanese)

New Trends in Accounting, Auditing, and Governance Research Using Text Mining, and Auditing Research in the 2030s (in Japanese)

[Report on the 41st East Japan Regional Meeting, Plenary Session: Diversification of Risks and Audit Effectiveness] (in Japanese)

[Japan Auditing Association 41st East Japan Regional Meeting Report, Plenary Session: Diversification of Risks and Audit Effectiveness] (in Japanese)

[Economic Globalization and Audit Quality: An International Comparative Analysis of Auditors, Audit Fees and Audit Opinions] (in Japanese)

International Archival Research of Audit Fees: Why Are Audit Fees of Japanese Companies Low? (Commemorating the Retirement of Professor Yuko Nishimura) (in Japanese)

[Japan Auditing Association 37th East Japan Regional Meeting Report, Plenary Session: Coordination between Internal and External Audit: International Comparison and Desirable Practice] (in Japanese)

[The Function of Internal Auditing in Corporate Governance (Interim Report)] (in Japanese)

[Academic Foresight: Why Are Audit Fees of Japanese Companies Low? An International Comparative Study of 31 Countries] (in Japanese)

International Comparison of Audit Fees: Are Audit Fees of Japanese Companies Really Low? (in Japanese)

[Why Do Japanese Companies Not Disclose Internal Control Deficiencies? Determinants of the (Non-)Disclosure of Material Weaknesses Using Propensity Score Matching] (in Japanese)

[Costs and Effects of Internal Control Audits: A New Approach to Understanding Audit Quality] (in Japanese)

Big4 and Audit Quality: Moral Hazard Hypothesis (in Japanese)

[Rethinking Japan's Audit System (Part 3): Regulation of Auditor Independence] (in Japanese)

Audit Fees and Quality of Earnings: Verification of Expertise and Independence Hypothesis (in Japanese)

[An Empirical Analysis of Auditor Independence: The Effect of Client Size on Accounting Policy] (in Japanese)

Books, chapters & reports7

[Content Analysis of Sustainability Assurance Reports of Japanese Companies: Disclosure and Assurance Procedures in Practice and Their Strategic Intent] (in Japanese)

[An Empirical Analysis of Assurance on Sustainability Information] (in Japanese)

[On the Current State of Assurance Engagements on Sustainability Information in Japan] (in Japanese)

Dynamism in Accounting Research (in Japanese)

The Audit System in Japan for the Public Interest (in Japanese)

[Audit Fees in Japan: Current State and Issues] (in Japanese)

[Internal Control and Investor Relations: Perspectives of Researchers and Practitioners] (in Japanese)

Dissertations2

[Empirical Analyses of Accounting and Audit Quality: The Function of Auditing in Japan and Managers' Accounting Behavior] (in Japanese)

[Japanese-Style Corporate Governance and Accounting Behavior] (in Japanese)

Working papers8

[Disclosure Analysis of the Audit and Oversight Activities of Audit & Supervisory Board Members Using LLMs] (in Japanese)

[Detecting Accounting Fraud Using Natural Language Processing and Machine Learning] (in Japanese)

Do the Big N premiums and industry specialist premiums associate with the size and composition of an audit team?

The relationship between external and internal audit efforts

Presentations & talks35

74th Kanto Regional Meeting, Japan Accounting Association

[Audit Fees and Disclosure Quality under Voluntary IFRS Adoption: A Text Analysis of Notes on Accounting Estimates]

[How Far Can AI Take on Accounting Research? From Analytical Tools to Research Agents]

49th Annual Conference, Japan Auditing Association, Plenary Session

Japan Accounting Association 2025 Doctoral Colloquium, Auditing Session

76th Annual Conference, Japan Accounting Association

36th Annual Conference, Japan Auditing Association

American Accounting Association Annual meeting 2017

European Accounting Association 40th Annual Congress

28th Asian-Pacific Conference on International Accounting Issues

75th Annual Conference, Japan Accounting Association

American Accounting Association Annual meeting 2016

39th European Accounting Association Annual Congress

Tokyo Accounting Workshop

13th ANCAAR Audit Research Forum 2015

27th Asian-Pacific Conference on International Accounting Issues