Norihide Takechi is an Associate Professor of Accounting and Finance at the Chubu University. He previously taught at Aichi Sangyo University and served as the Robert Glidden Visiting Professor at Ohio University. He holds Bachelor of Business Administration, Master of Management, and Ph.D. in Management from Kyoto Sangyo University. His research interests include consolidated accounting standards for Special Purpose Entities(SPEs), accounting standards for derecognition of financial assets, and the interactions of the concept of control with these accounting standards.