Can the fraud triangle explain fraudulent financial statements? Evidence from Japan M Nakashima Journal of Forensic and Investigative Accounting 13 (1), 198-232, 2021 | 36* | 2021 |
Did Japanese-SOX have an impact on earnings management and earnings quality? M Nakashima, DA Ziebart Managerial Auditing Journal 30 (4/5), 482-510, 2015 | 27 | 2015 |
Tone at the top and shifts in earnings management: Evidence from Japan M Nakashima, DA Ziebart Journal of Forensic & Investigative Accounting 8 (2), 288-324, 2016 | 14 | 2016 |
Association between corporate financial performance and corporate social responsibility in a crisis: focusing on the march 11 disaster M Nakashima, S Ota Asia-Pacific Management Accounting Journal (APMAJ) 11 (2), 147-167, 2016 | 13 | 2016 |
Survey research on earnings quality: evidence from Japan M Nakashima Research on Professional Responsibility and Ethics in Accounting 22, 99-131, 2019 | 12 | 2019 |
Toshiba Corporation—How could so much be so wrong? S Hass, P Burnaby, M Nakashima Journal of Forensic and Investigative Accounting 10 (2), 267-280, 2018 | 7 | 2018 |
Fraud detection by focusing on readability of MD&A disclosure: Evidence from Japan M Nakashima, Y Hirose, H Hirai Journal of Forensic and Investigative Accounting 14 (2), 276-298, 2022 | 5 | 2022 |
Earnings Management and Earnings Quality: Evidence from Japan M Nakashima Hakuto Shobo Publishing, 2015 | 4 | 2015 |
Accounting fraud detection through a text-mining analysis: Evidence from construction and retail industries in Japan M Nakashima, Y Nose, H Ujiie, S Yoshida Keiei Ronshu 31 (1), 117-136, 2021 | 3 | 2021 |
Are There Common Innate Characteristics in Fraud Firms? Evidence from Japan M Nakashima, DA Ziebart 経営論集 29 (1), 103-119, 2019 | 3 | 2019 |
Why Should the Forensic Accounting Be Needed in Japan?-Toward a No Accounting Fraud Community 中島真澄 経営論集 65 (1), 129-146, 2018 | 2 | 2018 |
SYSTEMS INTEGRATION, MANAGEMENT INVOLVEMENT AND QUALITY OF INTERNAL CONTROLS AND AUDITING S Okuda, M Nakashima Asia-Pacific Management Accounting Journal 10 (1), 1-21, 2015 | 2 | 2015 |
Fraud detection method by textual analysis of CEO letters in the perspective of obfuscation hypothesis: Evidence from Japanese firms listed on the US stock exchange M Nakashima Keiei Ronshu 32 (1), 83-99, 2022 | 1 | 2022 |
Is the structure of the board of directors associated with accounting fraud? Evidence from Japan M Nakashima Forensic Accounting Section Conference of AAA in Orland, 2017 | 1 | 2017 |
Has the COVID-19 Pandemic Changed Firms’ Management Discussion and Analysis Disclosure Approach? Evidence from Japan M Nakashima Journal of Forensic Accounting Research 8 (1), 227-251, 2023 | | 2023 |
What Are the Determinants of Earnings Management for Misrepresentation? Evidence from Japan M Nakashima Journal of Forensic and Investigative Accounting 15 (2), 2023 | | 2023 |
Tone Management and Earnings Management: Evidence from Manufacturers in Japan M Nakashima, S Yoshida 経営論集 33 (1), 51-69, 2023 | | 2023 |
Earnings Management in Non-Profit Organizations: A Systematic Literature Review Y Enomoto, M Nakashima, R Basiruddin, SZA Rasid 経営論集 33 (1), 21-35, 2023 | | 2023 |
Influence of managerial ethical values on perceived earnings quality: evidence from Japan M Nakashima Asia-Pacific Management Accounting Journal (APMAJ) 18 (3), 139-163, 2023 | | 2023 |
What Factors Affect Academic Performance in Introductory Accounting?: Using of Structural Equations Modeling M Nakashima, M Takahashi 文京学院大学総合研究所紀要/文京学院大学総合研究所 編, 263-291, 2022 | | 2022 |