Researcher Database

（Last updated : 2022-04-22 13:32:42）

SAKAI AYAMI

Department / Course College of Gastronomy Management Department of Gastronomy Management

Title / Position Associate Professor

Other Affiliations
1.	Graduate School of Gastronomy Management

Academic background
1.	～2013/03	Doctoral Program (2nd Semester) │ Division of Economics │ Graduate School of Economics │ Kyoto University │ Completed
2.	～2009/03	Doctoral Program (1st Semester) │ Division of Contemporary Economics and Business Analysis │ Graduate School of Economics │ Kyoto University │ Completed
3.	～2007/03	Department of Commerce │ Faculty of Commerce │ Doshisha University │ Graduated
4.	2013/03 Degree Acquisition	│ Kyoto University Doctor of Economics

Business career
1.	2014/04/01 ～ 2017/03/31	Assistant Professor │ Faculty of Commerce, │ DoshishaUniversity
2.	2009/04/01 ～ 2013/03/31	Research Fellow DC1 │ │ Research Fellow of Japan Society for the Promotionof Science DC1

Research activities
1.		Japan Accounting Association
2.		Japan Auditing Association

Subject of research
1.	Accounting in the Food Industry
2.	Audit Quality and Business Risk
3.	Auditor Switching

Present specialized field
Accounting (Keyword：Accounting, Financial Accounting, Auditing)

Papers
1.	2016/03	Auditor Switching during the Term : Client Acceptance Decisions of the Big 3 in Japan │ 同志社商学 │ 67 (4),pp.509-526 (Sole-authored)

Academic conference presentation
1.	2016/05/13	Audit Quality and Clients’ Business Risk: Evidence from Small-and Medium-Sized Firms in Japan (39th European Accounting Association Annual Congress 2016)
2.	2016/04/03	Audit Quality and Clients’ Business Risk: Evidence from Small-and Medium-Sized Firms in Japan (2016 Management Theory and Practice Conference, Management Research and Practice in the Asia Pacific Region)
3.	2015/11/03	Empirical Study on the Disclosure of Reasons for Auditor Switching: Evidence from Japan (the 27th Asian-Pacific Conference (APC) on International Accounting Issues)
4.	2015/08/10	Auditor Switching during the Term: Client Acceptance Decisions of the Big 3 in Japan (the American Accounting Association (AAA) 2015 Annual Meeting)
5.	2014/11/14	Auditor Switching during the Term and Market Reaction in Japan (the 12th IAAER World Congress of Accounting Educators and Researchers)
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