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Kazuo Nozaka
After graduated from Waseda University School of Commerce, he engaged in statutory audits including the Financial Instruments and Exchange Law Audit, Company Law Audit, School Corporate Audit, SEC Audit, IFRS Audit, due diligence as he was working for Asahi Audit Corporation (Arthur Andersen) and Azusa Audit Corporation (KPMG). While working for the audit firms, he finished his Master’s degree and completed the doctoral program in commerce at Waseda University Graduate School. He then became an assistant professor for Waseda University Graduate School of Accountancy. After leaving the audit firms he started his own business and became CEO of Nozaka CPA / Tax Accountant. He engaged in taxation business in almost all fields for mainly SMEs and also comprehensive external audits for incorporated nonprofit organization and local governments.
He is holds a CPA, a CPTA, a USCPA (registered at New York State), and completed a doctorate program in Commerce at Waseda University. “MBA Akauntingu Kesu Sutadi Senryaku Kanri Kaikei (MBA Accounting Case Study Strategy Management Accounting)” (joint authors, he took part in Chapter 17, “Taishokukyufu Kaikei to Tekiouteki Kaikei Seisaku (Retirement Allowance Accounting and Adaptive Accounting Policy)” Chuo Keizaisha), “Taishoku Kyuhu Kaikei ni Okeru Waribikiritsu no Kaikei Hoshin Sentaku Koudou-Sairyoteki Sentaku Koudou,Yokonarabi Sentaku Koudou Oyobi Suijun Tekiseika Sentaku Koudou (Selecting Action of Accounting Policy for Discount Rate in Retirement Allowance Accounting: Discretionary Selecting Action, Side-by-Side Selecting Action and Selecting Action for Level Adjustment)" (Won the Encouragement Prize of Japan Management Accounting Society, Management Accounting).

早稲田大学商学部卒業。朝日監査法人(アーサー・アンダーセン)、あずさ監査法人(KPMG)在職中は、金融商品取引法監査・会社法監査・学校法人監査等の法定監査、SEC監査・IFRS監査、デューデリジェンスなどに従事。監査法人在職中に、早稲田大学大学院商学研究科にて修士(商学)を取得し、博士後期課程単位取得満期退学。その後、早稲田大学大学院会計研究科にて助教に就任。監査法人退職後に独立開業し、現職は、公認会計士・税理士事務所代表。主として中小企業に対するほぼ全分野の税務業務に携わり、また、NPO法人監査や地方公共団体の包括外部監査などに従事。公認会計士、米国公認会計士(ニューヨーク州)、税理士。主な著書・論文は、『MBAアカウンティング ケーススタディ戦略管理会計(分担執筆;第17章「退職給付会計と適応的会計政策」担当)』(中央経済社)、「退職給付会計における割引率の会計方針選択行動-裁量的選択行動、横並び選択行動および水準適正化選択行動-」(管理会計学;日本管理会計学会奨励賞)。

Specialized Field

Management Accounting(positive analysis), Business Analysis(positive analysis), Tax Accounting

Academic Background

Ph.D. (WASEDA University)

Research Papers

  • "The Construction of the Actuarial Valuation Model of Pension Liability and Pension Cost for Defined Benefit Plan -The Necessity of the Actuary Independence in Certified Public Accountants Audit System, following from the Case Analyses by Actual Examples of Retirement Pension Regulations-", NUCB JOURNAL OF ECONOMICS AND INFORMATION SCIENCE, No.62・pp.33-61,2018.03
  • "Accounting Policy Selection Behavior on Amortization of Actuarial Gain or Loss in Pension Accounting", NUCB JOURNAL OF ECONOMICS AND INFORMATION SCIENCE, No.61-2・pp.63-83,2017.03
  • "Management Behavior and Accounting Policy Selection Behavior on Amortization of Past Service Liability in Pension Accounting- Revision of Retirement Benefit Plan and Selection of Amortization Years -", The Waseda commercial review, No.446, 201603
  • "Accounting Policy Selection Behavior on Amortization of Any Net Transition Asset or Obligation in Pension Accounting", NUCB JOURNAL OF ECONOMICS AND INFORMATION SCIENCE, Vol.60 No.1, 201508
  • "Result Report of Inclusive External Audit(Aomori City), 2014 As for the execution of the office work about consignments", Aomori City, 201504
  • "Let's discuss what Kitaouu should be like in the future; Voices of 1,000 people 'How do you think about a population decline?'", Dairy Tohoku, 6 Nov. 2014, 201411
  • "Result Report of Inclusive External Audit(Kawagoe City), 2013 As for the execution of the office work about financial assistance organizations", Kawagoe City, 201402
  • Securitization-Inspection of new mission and risk, Kuwaki, S. Kawakita, H. Shibuya, Y. Takahashi, T, KINZAI INSTITUTE FOR FINANCIAL AFFAIRS, INC., 201306
  • "Result Report of Inclusive External Audit(Kawagoe City), 2012 As for the execution of the office work about consignments", Kawagoe City, 201302
  • "Certified Public Tax Accountant Examination: Hyper Real Trial Examination", Kaikeijin Course, Vol.47 No.10, 201208
  • "Recent Accounting Policy Selection Behavior on Discount Rates and Expected Rates of Return on Plan Assets", Sanken Series, No.47, 201203
  • "Result Report of Inclusive External Audit(Kawagoe City), 2011 As for the execution of the office work about real estates", Kawagoe City, 201202
  • "The business succession is grasped from the standpoint of the organization ethology", ITEC Working Paper Series, No.10-07, 201104
  • "Certified Public Tax Accountant Examination Hyper Training", Kaikeijin Course, Vol.45 No.10, 201008
  • "Certified Public Tax Accountant Examination Hyper Training", Kaikeijin Course, Vol.45 No.8, 201007
  • "Certified Public Tax Accountant Examination Hyper Training", Kaikeijin Course, Vol.45 No.7, 201006
  • "Certified Public Tax Accountant Examination Hyper Training", Kaikeijin Course, Vol.45 No.5, 201005
  • "Certified Public Tax Accountant Examination Hyper Training ", Kaikeijin Course, Vol.45 No.4, 201004
  • MBA Acounting Case Study: Strategic Management Accounting, Masao Tsuji, CHUOKEIZAI-SHA, INC., 201004
  • "Framework Information Disclosure for Securitization Commodity and Discussion Matters", Research of Financial Planning, Vol.7, 2008
  • "Framework Information Disclosure for Asset Back Securities and Discussion Matters", Research of Policy and Management Doshisha University, Vol.9 No.1, 2007
  • "A Short Review of the Equality of Information Disclosure Involving Business Combinations: With a Focus on the Valuation of Goodwill", Research of Policy and Management Doshisha University, Vol.8 No.2, 2006
  • "Actual Situation and Problem of Framework Information Disclosure for Securitization Commodity" Doshisha University, 200804
  • "Business Succession from the Viewpoint of Organization Behavior"Doshisha University, 201009