Papers - NAITO Fumio
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Ist-Status des Prüfungsurteils über die Geschäftsrisiko Informationen in Deutschland
Fumio NAITO
58 ( 1 ) 1 - 35 2017.6
Single Work
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Suche nach Urteilen des Abschlussprüfers zu Unternehmen Risikoinformationen in den Geschäftsberichten von deutschen börsennotierten Unternehmen
Fumio NAITO
57 ( 4 ) 1 - 38 2017.3
Single Work
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The Effect of Accounting Flexibility on the Audit Judgment: Issues of Disclosure Systems surroundillg the T Compally's Case Invited
Fumio NAITO
189 ( 5 ) 56 - 69 2016.5
Single Work
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Auditor's Judgement-formation in the Financial Statements Audit and an Auditor's Reporting Model Invited
Fumio NAITO
189 ( 3 ) 13 - 27 2016.3
Single Work
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Points in dispute about Auditor Reporting Reform and a better form of Auditor's Report
Fumio NAITO
56 ( 4 ) 27 - 50 2016.2
Single Work
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Rule Revision of Corporate Risk Information Disclosure and its Impacts to the Statutory Audit in Germany
55 ( 4 ) 69 - 103 2015.3
Single Work
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企業リスク情報およびCSR情報の開示と監査・保証に関する国際比較分析 －日米欧５ヵ国の上場会社に対する質問票調査結果－
松本祥尚・林隆敏・宮本京子・内藤文雄
関西大学商学論集 59 ( 1 ) 139 - 169 2014.6
Joint Work
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Correspondence of Germany to the Reform of the Statutory Financial Statements Audits in the EU
55 ( 1 ) 41 - 71 2014.6
Single Work
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監査やレビューによって保証される財務諸表の信頼性の水準
日本監査研究学会「監査・保証業務研究」部会（部会長 内藤文雄）
週刊経営財務 ( 3128 ) 25 - 29 2013.9
Joint Work
Authorship：Lead author
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Analysis by Functions of Current Financial Reporting Systems
Naito, Fumio
Editor and Author Yoshikuni Hirose, Revolution of Financial Reporting 40 - 44 2013.4
Single Work
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Revolution and Basic Concept of Financial Reporting (Objectives of Financial Reporting (EFR)) -Usefulness of Financial Reporting of Decision-making-
Naito, Fumio
Editor and Author Yoshikuni Hirose, Revolution of Financial Reporting 290 - 300 2013.4
Single Work
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Findings from Financial Reporting Systems in Europe and the United States -EU-
Naito, Fumio
Editor and Author Yoshikuni Hirose, Revolution of Financial Reporting 118 - 123 2013.4
Single Work
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Historical Analysis of Financial Reporting Systems -Auditing Standards and Financial Reporting-
Naito, Fumio
Editor and Author Yoshikuni Hirose, Revolution of Financial Reporting 85 - 90 2013.4
Single Work
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ディスクロージャー制度におけるアクティブ・セーフティとパッシブ・セーフティの確保
内藤文雄
甲南経営研究 53 ( 4 ) 1 - 20 2013.3
Single Work
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会計監査研究の貢献・限界と監査・保証業務への展望 Invited
内藤文雄
會計 183 ( 1 ) 23 - 37 2013.1
Single Work
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Conceptual Model and Research Issues of Audit and Assurance Services
NAITO, Fumio
甲南経営研究 54 ( 2 ) 41 - 83 2013
Single Work
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非財務情報の監査 Invited
内藤文雄
広瀬義州責任編集『体系現代会計学 財務報告のフロンティア』中央経済社、第10章所収 309 - 345 2012.9
Single Work
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監査基準から保証業務基準へ
内藤文雄
會計 181 ( 3 ) 1 - 13 2012.3
Single Work
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会計不正と監査の役割
内藤文雄
企業会計 64 ( 1 ) 65 - 71 2012.1
Single Work
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財務諸表の表示 －IAS 1－（改訂）
内藤文雄
広瀬義州編著『別冊企業会計 IFRS 40基準のポイント解説』 107 - 117 2011.10
Single Work