Curriculum Vitaes

Katsushi Suzuki

  (鈴木 健嗣)

Profile Information

Affiliation
Professor, Graduate School of Business Administration Department of Business Administration, Gakushuin University

Researcher number
00408692
J-GLOBAL ID
200901076103019065
researchmap Member ID
5000084238

External link

Papers

 49
  • Mana Kaneko, Toshinori Sasaki, Katsushi Suzuki
    Journal of the Japanese and International Economies, 76 101362-101362, Jun, 2025  Peer-reviewed
  • Ioannis V. Floros, Ajai K. Singh, Katsushi Suzuki
    Journal of Financial Research, Mar 21, 2025  Peer-reviewed
    Abstract We use a Japanese dataset with unique regulatory features to examine information absorption in stocks with short‐selling constraints. Japanese stock exchanges place short‐sales restrictions on a specific subset of stocks and have distinctive regulations pertaining to seasoned equity offerings (SEOs). In sharp contrast to the United States, no offer‐related information is released on the Japanese SEO issue date. We observe a significant price reaction on the issue date only for short‐ sales restricted stocks, manifested when additional shares are introduced. We posit that the phenomenon is attributable to short‐sales restrictions causing a delayed reaction to the stale publicly available information, to which the market has already reacted at its announcement.
  • Yasutake Homma, Katsushi Suzuki
    Research in International Business and Finance, 73 102618-102618, Jan, 2025  Peer-reviewed
  • Arito Ono, Katsushi Suzuki, Iichiro Uesugi
    Journal of Financial Stability, 101294-101294, Jun, 2024  Peer-reviewed
  • Katsushi Suzuki, Tomomi Takada
    Journal of Business Finance & Accounting, 51(5-6) 1046-1083, May 20, 2024  Peer-reviewed
    Abstract Prior studies have found that engagement partner busyness influences audit effectiveness. The more workload partners have from clients, the busier partners will be, resulting in lower audit quality. However, internal resources available to partners can attenuate the partners’ work burden, although the moderating effect of such resources has been mostly overlooked in the literature. As partners’ work burden could lessen for a partner with more internal resources, we elaborate on its effect in this study. We examine the following types of internal resources: (1) availability of higher‐ranked personnel and (2) accumulated client‐specific information. Our results show that engagement partners reduce audit quality for a client when partners bear higher work burden from other clients, for which limited internal resources are available. Moreover, the results indicate that this mutual impact on the audit quality of partners’ workload and internal resource availability for other clients is more pronounced for non‐Big 4 clients. These results suggest that internal resource allocation is critical for quality control, especially for non‐Big 4 audit firms.

Books and Other Publications

 8

Presentations

 2

Research Projects

 16