Earnings management to achieve industry-average profitability in Japan. Asia-Pacific Journal of Accounting and Economics 29(2):402-431.2022.(単著)
A cross-country study on the relationship between financial development and earnings management. Journal of International Financial Management and Accounting 29 (2): 166–194. 2018. (共著)
Discontinuities in earnings and earnings change distributions after J-SOX implementation: Empirical evidence from Japan. Journal of Accounting and Public Policy 36(1): 82–98. 2017. (共著)
Accrual-based and real earnings management: An international comparison for investor protection. Journal of Contemporary Accounting and Economics 11(3): 183–198. 2015. (共著)