Accounting Progress

Accounting Progress

Published by Japan Accounting Association

177 registered articles
(updated on June 16, 2026)

Online ISSN : 2435-9947
Print ISSN : 2189-6321
ISSN-L : 2189-6321

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2025 Volume 2025 Issue 26

How the Selection of Key Audit Matters Influences Managerial Discretion: Evidence from Goodwill Impairment Qinbin Qiu
The Impact of Corporate Tax Rate Cuts on Cost Stickiness Daichi Kato, Haruka Amma
The Impact of Financial Reporting Quality on Labor Investment Efficiency Toshiki Shimizu
The Impact of Tax Rate Changes on the Implicit Tax Burden of Corporations Haruka Amma

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Most viewed articles (May 2026)

1

The Impact of IT Expenses and Assets on Administrative Costs in Local Governments

Released on J-STAGE: September 01, 2024 | Volume 2024 Issue 25 Pages 1-20

Keiko Ishikawa, Makoto Kuroki, Toru Sato, Kiyoshi Yamamoto
2

Does the Voluntary Adoption of IFRS Have Impacts on the Value Relevance of Accounting Information?

Released on J-STAGE: September 01, 2023 | Volume 2023 Issue 24 Pages 21-40

Xinyun Miao, Jong-Hoon Kim, Noriyuki Tsunogaya
3

CEO Turnover and Narrative Disclosure

Released on J-STAGE: September 01, 2022 | Volume 2022 Issue 23 Pages 49-67

Hyonok Kim, Kenichi Yazawa, Takeaki Ito
3

Characteristics of Companies that Voluntarily Adopted the IFRS

Released on J-STAGE: September 01, 2021 | Volume 2019 Issue 20 Pages 78-94

Jonghoon Kim, Takayuki Nakano, Hirokazu Naruoka
5

The Significance of the Equity Method in Contemporary Financial Accounting

Released on J-STAGE: September 01, 2021 | Volume 2017 Issue 18 Pages 49-64

Shinji Yoshino

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