Faculty

YOSHIHIDE TOBA

Professor Yoshihide Toba graduated in 1969 from the School of Economics and Political Science, Waseda University (Tokyo, Japan). He earned the Master of Arts (1971) in Commerce from the Graduate School of Commerce, Waseda University and later earned an MBA (1974) from the Graduate School of Business, Indiana University (Bloomington Campus). Dr. Toba earned his Ph.D in accounting from the Graduate School of Commerce, Waseda University in 1983. He was a visiting professor at the University of Illinois (Urbana-Champaign) as a Fulbright senior researcher from 1980-1981.

Professor Toba has published many philosophical articles in Japanese which deals with evidence theory in auditing, audit judgments, independence in appearance, speech act of auditor, audit epistemology, internal control, corporate governance, audit history and so on. He has also published two papers in The Accounting Review. The first paper was the winner of the 1974 AAA's manuscript contest. In 2000, he published a research monograph entitled "A Basic Theory of Financial Statements Audit" in Japanese. He acted as the chairman of the Study Group of Auditor's Independence in Appearance of the Japan Accounting Association from 1998-1999. This Study Group published a research monograph entitled "A Measurement of Auditor's Independence in Appearance - An Empirical Approach," in 2001.

Dr. Toba was associated with the Department of Finance from 1994-1996 as a member of the CPA examination board and holds a Japanese CPA. He served as the Dean of the Center for International Academic Affairs, Shenshu University from 1999-March 2001.