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FUJIYAMA Keishi
Research Institute for Economics and Business Administration / Corporate Information Unit
Associate Professor

Researcher basic information

■ Research Keyword
  • employee
  • Corporate Governance
  • Sake Brewery
  • IFRS
  • asset impairment
  • income smoothing
  • earnings management
  • financial reporting
  • Management Accounting
  • Cost Accounting
■ Research Areas
  • Humanities & social sciences / Accounting

Research activity information

■ Award
  • Aug. 2024 The International Accounting Section (IAS) of the American Accounting Association, 2024 AAA IAS Midyear Meeting Outstanding Discussant Award

  • Jul. 2023 日本スポーツマネジメント学会, 学会奨励賞, 親企業がJクラブの戦略性に与える影響と対応：クラブの自律性と主体性の分析
    中村英二, 藤山敬史

  • 2022 大阪銀行協会, 大銀協フォーラム 研究助成 特別賞, 外国人持株比率の決定要因と変動要因
    藤山敬史, 金鐘勲

  • Jan. 2022 Public Interest Section, American Accounting Association, 2022 Public Interest Section Best Paper Award – International Section, Asset Impairment Accounting Decisions and Employee Downsizing in Japan
    Keishi Fujiyama

  • Nov. 2017 京都大学経営管理研究部みずほ証券寄附講座, 2017年度みずほ証券寄附講座研究奨励賞 最優秀賞, Fixed asset impairment accounting and employee negotiations: Evidence from Japan
    FUJIYAMA Keishi
    Publisher

  • Oct. 2011 Asian-Pacific Conference, The Vernon Zimmerman Best Paper Award (Best Doctoral Student Paper), Asian-Pacific Conference on International Accounting Issues
    FUJIYAMA Keishi
    International society

■ Paper
  • Transitioning from a bank towards an equity-outsider financing system in Japan: The impact on income smoothing practice over 45 years
    Keishi Fujiyama, Sidney J. Gray, Yuya Koga
    Mar. 2025, The International Journal of Accounting, Accepted, English
    [Refereed]
    Scientific journal

  • Keishi Fujiyama, Yusuke Fukaya, Philip Keejae Hong, Toshio Moriwaki
    Elsevier BV, Mar. 2025, Finance Research Letters, 73, 106611 - 106611, English
    [Refereed]
    Scientific journal
    Link to Kobe Univ. Repository (Kernel)

  • Tomoaki Yamashita, Keishi Fujiyama
    Jan. 2025, Asia-Pacific Journal of Accounting & Economics, forthcoming, English
    [Refereed]
    Scientific journal

  • Guangzhong Li, Keishi Fujiyama, Cen Wu, Ying Zheng
    Elsevier BV, Apr. 2024, Journal of International Financial Markets, Institutions and Money, 92, 101978 - 101978, English
    [Refereed]
    Scientific journal

  • Jong-Hoon Kim, Keishi Fujiyama, Yuya Koga
    Elsevier BV, Apr. 2024, Research in International Business and Finance, 69, 102250 - 102250, English
    [Refereed]
    Scientific journal

  • 外国人持株比率と企業特性
    藤山敬史, 金鐘勲
    Feb. 2024, 大銀協フォーラム研究助成論文集, (28) (28), Japanese
    [Invited]
    Research institution

  • Hidemasa Nakamura, Keishi Fujiyama
    Japanese Association for Sport Management, Dec. 2022, Japanese Journal of Sport Management
    [Refereed]
    Scientific journal

  • Management and Cost Accounting Practices in Sake Breweries: A study of Multiple Cases in Niigata Prefecture
    Keishi Fujiyama, Hiroyuki Selmes-Suzuki
    Dec. 2022, Journal of Economics and Business Administration (Kobe University)
    Scientific journal
    Link to Kobe Univ. Repository (Kernel)

  • Keishi Fujiyama
    Research Institute for Economics and Business Administration - Kobe University, 2022, The Japanese Accounting Review, English
    [Refereed]
    Scientific journal

  • Keishi Fujiyama, Makoto Kuroki
    ABSTRACT Prior research shows that managers make income-decreasing accounting choices around labor negotiations and predicts that managers disclose bad news during labor negotiations. This study extends the literature by investigating whether disclosure and financial statement reporting practices are consistent during employee downsizing years. Using data from Japanese domestic firms during the period 2002–2016, we find that beginning-of-period management forecasts (i.e., disclosure) are positively associated with during-period negative stock returns for downsizing firms but not for non-downsizing firms. Also, downsizing firms report more conservative earnings at the end of the fiscal year (i.e., financial statement reporting). Our supplementary analyses show no difference in an association between management forecast errors and stock returns between downsizing and non-downsizing firms with during-period negative stock returns, nor in an association between discretionary accruals and employee downsizing. These results suggest that managers strategically inform firms' prospects during employee downsizing years. JEL Classifications: G34; J51; M41. Data Availability: Data are available from the public sources cited in the text.
    American Accounting Association, Jul. 2020, Journal of International Accounting Research, 19(3) (3), 91 - 109, English
    [Refereed]
    Scientific journal

  • 従業員と会計・情報開示
    藤山 敬史, 森脇 敏雄, 深谷 優介
    Apr. 2020, 国民経済雑誌, 221(4) (4), 37 - 54, Japanese
    Link to Kobe Univ. Repository (Kernel)

  • Dynamics of Standard Setter's Translation: 'Goodwill' in Japanese GAAP
    Saori MATSUBARA, Takahiro ENDO, Keishi FUJIYAMA
    Mar. 2018, RIEB Discussion Paper Series, DP2018-08, Research Institute for Economics & Business Administration, Kobe University

  • 日本企業による利益平準化
    FUJIYAMA Keishi, 古賀 裕也
    神戸大学経済経営学会, Mar. 2018, 国民経済雑誌, 217(3) (3), 57 - 81, Japanese
    Scientific journal
    Link to Kobe Univ. Repository (Kernel)

  • Asset Impairment Accounting Decisions and Employee Downsizing in Japan
    FUJIYAMA Keishi
    Mar. 2016, RIEB Discussion Paper Series, DP2016-10, Research Institute for Economics & Business Administration, Kobe University

  • 固定資産の減損損失の適時性
    FUJIYAMA Keishi
    日本インベスター・リレーションズ学会, Oct. 2014, インベスター・リレーションズ, (8) (8), 3 - 25, Japanese
    [Refereed]
    Scientific journal

  • FUJIYAMA Keishi, KAGAYA Tetsuyuki, SUZUKI Tomohiro, TAKAHASHI Yukari
    The purpose of this study is to identify and explain the differences in the characteristics of earnings management around the world through an examination of quarterly earnings. First, we identify an earnings target in each country. We find that corporations in Finland, Germany, Italy, and Japan tend to avoid making losses and those in Israel and the U.S. tend to avoid earnings decrease. Second, we measure the extent of earnings management in each country. Our findings show that corporations in Japan, Germany, and Israel tend to manage earnings to achieve an earnings target, meanwhile those in Finland, Singapore, and the U.S. don't tend to manage earnings relatively. Third, we examine the dividend and investment policies. Corporations in Japan and Finland are dividend focused, meanwhile those in Israel and the U.S. are investment focused. Fourth, we calculate an institutional factor to identify the reasons for earnings targets, procedures, and dividend and investment behavior. Our results show that earnings targets, procedures, and dividend and investment behavior are closely related to the accountability for investment and the propensity to take risk in each country.
    Hitotsubashi University, Oct. 2014, Hitotsubashi journal of Commerce and Management, 48(1) (1), 1 - 30, English
    Scientific journal

  • 減損損失計上の意思決定に及ぼす経営者交代の影響
    FUJIYAMA Keishi
    産業經理協會, Jul. 2014, 産業経理, 74(2) (2), 157 - 168, Japanese
    Scientific journal

  • The Influences of Culture on Goodwill Impairment Loss Decisions: Evidence from EU firms
    Keishi FUJIYAMA, Sidney GRAY
    Jun. 2014, Working Paper, The Hitotsubashi University Center for Japanese

  • The Influence of Informal Institutions on Impaired Asset Write-offs: Securing Future and Current Pies for Payout in Japan
    FUJIYAMA Keishi
    Springer Japan, Feb. 2014, Kunio Ito and Makoto Nakano (Eds.) "International Perspectives on Accounting and Corporate Behavior", 161 - 186, English
    Scientific journal

■ MISC
  • Salon de Critique 外国人投資家が会計行動に与える影響
    Keishi Fujiyama
    Mar. 2023, 企業会計, 75(4) (4), 502 - 503, Japanese
    [Invited]
    Introduction commerce magazine

  • Salon de Critique 従業員が会計行動に与える影響
    Keishi Fujiyama
    Feb. 2023, 企業会計, 75(3) (3), 414 - 415, Japanese
    [Invited]
    Introduction commerce magazine

  • 解題深書 会計ジャーナル研究入門
    FUJIYAMA Keishi
    Dec. 2015, 企業会計, 67(12) (12), 1699 - 1703, Japanese
    [Invited]
    Introduction commerce magazine

■ Books And Other Publications
  • Academic Evidence of Financial and Non-Financial Reporting
    Keishi Fujiyama
    Contributor, M&A and Accounting for Goodwill Impairment, 中央経済社, Jan. 2025, ISBN: 9784502518218

■ Lectures, oral presentations, etc.
  • Transitioning from a bank towards an equity-outsider financing system in Japan: The impact on income smoothing practice over 40 years
    Keishi Fujiyama, Sidney Gray, Yuya Koga
    The Eleventh International Conference of the Journal of International Accounting Research (JIAR), Jun. 2024, English
    Oral presentation

  • Estimating a Firm-Year Measure of Conditional Conservatism for Non-U.S. firms: Evidence from Japan
    Keishi Fujiyama, Tomoaki Yamashita
    Korean Accounting Association Annual Summer Meeting, Jun. 2023, English
    [Invited]
    Invited oral presentation

  • Asset Impairment Accounting Decisions and Employee Downsizing in Japan
    Keishi Fujiyama
    IAAER 14th World Congress, Dec. 2022, English
    [Invited]
    Oral presentation

  • Asset Impairment Accounting Decisions and Employee Downsizing in Japan
    Keishi Fujiyama
    American Accounting Association International Accounting Section Midyear Meeting, Feb. 2022, English
    [Invited]
    Oral presentation

  • Market reaction to employee downsizing disclosure in Japan
    Keishi Fujiyama, Y. Fukaya, K. Hong, T. Moriwaki
    日本インベスター・リレーションズ学会第18回年次大会, Oct. 2021, Japanese
    Oral presentation

  • Market reaction to employee downsizing disclosure in Japan
    Keishi Fujiyama, Y. Fukaya, K. Hong, T. Moriwaki
    日本会計研究学会第80回全国大会, Sep. 2021, Japanese
    Oral presentation

  • Employee Protection, Corporate Governance, and Labor Productivity around the World
    G. Li, Keishi Fujiyama, C. Wu, Y. Zhang
    Korean Accounting Association Summer Meeting, Jun. 2020, English
    [Invited]
    Invited oral presentation

  • 日本企業に対するKhan and Watts（2009）によるCスコア適用の妥当性について
    山下 知晃, 藤山 敬史
    日本会計研究学会第７８回大会, Sep. 2019, Japanese
    Oral presentation

  • Transitioning from a bank towards an equity financing system in Japan: The impact of income smoothing practice over 40 years (co-authored with S. Gray and Y. Koga)
    FUJIYAMA Keishi
    42nd Annual Congress of the European Accounting Association, May 2019, English, European Accounting Association, Aliathon Holiday Village, Cyprus, International conference
    Oral presentation

  • The effect of voluntary IFRS adoption on information asymmetry: Evidence from Japan (co-authored with J. Kim and Y. Koga)
    FUJIYAMA Keishi
    42nd Annual Congress of the European Accounting Association, May 2019, English, European Accounting Association, Aliathon Holiday Village, Cyprus, International conference
    Oral presentation

  • The effect of Voluntary IFRS adoption on Information Asymmetry: Evidence from Japan
    KIM Jonghoon, FUJIYAMA Keishi, KOGA Yuya
    日本会計研究学会第68回関西部会, Dec. 2018, Japanese, 日本会計研究学会, 京都産業大学, Domestic conference
    Oral presentation

  • The Influence of National Culture on Goodwill Impairment Recognition under IFRS: Evidence from the European Union
    FUJIYAMA Keishi, GRAY Sidney
    13th World Congress Accounting Educators and Researchers, Nov. 2018, English, International Association for Accounting Education and Research, Sydney, Australia, International conference
    Oral presentation

  • An Experimental Study of the Effect of Accounting Transparency on Impairment Loss Recognition
    FUJIYAMA Keishi, MIWA Kazunori, TAGUCHI Satoshi
    International Association for Accounting Education and Research (IAAER) 13th World Congress, Nov. 2018, English, International Association for Accounting Education and Research (IAAER), University of Sydney Business School, International conference
    Oral presentation

  • （討論） Foreign Investors and Implied Cost of Equity Capital: Evidence from Korean Stock Market (Chang Seop Rhee, Hong-min Chun)
    FUJIYAMA Keishi
    日本会計研究学会第77回全国大会, Sep. 2018, English, 日本会計研究学会, 神奈川大学, International conference
    Others

  • The Impact of Shifting from a Bank Towards an Equity Financing System on Accounting Practice：The Case of Income Smoothing in Japan over 40 Year
    FUJIYAMA Keishi, GRAY Sidney, KOGA Yuya
    日本会計研究学会第77回全国大会, Sep. 2018, Japanese, 日本会計研究学会, 神奈川大学, Domestic conference
    Oral presentation

  • National Institutional Factors and Accounting for Goodwill: The Case of Goodwill Impairment Recognition under IFRS in Europe
    FUJIYAMA Keishi, GRAY Sidney
    Korean Accounting Association 2018 Annual Summer International Conference, Jun. 2018, English, Korean Accounting Association, The Ocean Resort, Yeosu, Korea, International conference
    Oral presentation

  • （司会）"Concurrent Session A"
    FUJIYAMA Keishi
    The 8th International Conference of THE JAPANESE ACCOUNTING REVIEW, Jan. 2018, English, 神戸大学, 神戸大学, International conference
    Others

  • Employee Downsizing and Accounting Choices
    FUJIYAMA Keishi
    台湾会計学会, Nov. 2017, English, 台湾会計学会, 中国文化大学, International conference
    Oral presentation

  • An Experimental Study of the Effect of Accounting Transparency on Impairment Loss Recognition
    FUJIYAMA Keishi
    The 18th Annual Conference of the Asian Academic Accounting Association, Nov. 2017, English, the Asian Academic Accounting Association, Bali, Indonesia, International conference
    Others

  • （司会）国際院生セッション
    FUJIYAMA Keishi
    日本会計研究学会第76回全国大会, Sep. 2017, Japanese, 日本会計研究学会, 広島大学, Domestic conference
    Others

  • 日本企業と利益平準化
    FUJIYAMA Keishi
    The Outer Research in Accounitng Workshop, Mar. 2017, Japanese, The Outer Research in Accounitng Workshop, 九州産業大学, Domestic conference
    Oral presentation

  • （司会）"Concurrent Session D"
    FUJIYAMA Keishi
    The 7th International Conference of THE JAPANESE ACCOUNTING REVIEW, Jan. 2017, English, 神戸大学, 神戸大学, International conference
    Others

  • National Culture and the Implementaion of IFRS in Europe: Management Recogmition of Post- M&A Valuation Losses
    FUJIYAMA Keishi
    台湾会計学会, Dec. 2016, English, 台湾会計学会, 国立雲林科技大学, International conference
    Oral presentation

  • （司会）Concurrent Session
    FUJIYAMA Keishi
    The 17th Annual Conference of the Asian Academic Accounting Association, Nov. 2016, English, Asian Academic Accounting Association, Riverside MajesticHote, Malaysia, International conference
    Oral presentation

  • Earnings Attribute around Downsizing: Evidence from Japanese Domestic Firms
    FUJIYAMA Keishi, KUROKI Makoto
    The 17th Annual Conference of the Asian Academic Accounting Association, Nov. 2016, English, Asian Academic Accounting Association, Riverside MajesticHote, Malaysia, International conference
    Oral presentation

  • 人員削減前後の利益属性
    FUJIYAMA Keishi, 黒木 淳
    日本会計研究学会第75回年次大会, Sep. 2016, Japanese, 日本会計研究学会, 静岡コンベンションアーツセンター, Domestic conference
    Oral presentation

  • 減損会計と透明性― 経営者と監査人における意見対立の開示効果の実験研究―
    MIWA Kazunori, TAGUCHI Satoshi, FUJIYAMA Keishi
    日本会計研究学会第75回年次大会, Sep. 2016, Japanese, 日本会計研究学会, 静岡コンベンションアーツセンター, Domestic conference
    Oral presentation

  • Downsizing, Impairment Recognition Timing, and Non-Executive Employee Ownership: A Japanese Perspective
    FUJIYAMA Keishi
    American Accounting Association 2016 Annual Meeting, Aug. 2016, English, American Accounting Association, Hilton and Sheraton Times Square, International conference
    Oral presentation

  • Cultural Influences on Goodwill Impairment Loss Decisions: Evidence from the European Union
    FUJIYAMA Keishi
    American Accounting Association 2016 Annual Meeting, Aug. 2016, English, American Accounting Association, Hilton and Sheraton Times Square, International conference
    Oral presentation

  • Downsizing, Impairment Recognition Timing, and Non-Executive Employee Ownership: A Japanese Perspective
    FUJIYAMA Keishi
    Korean Accounting Association, Jun. 2016, English, 韓国会計学会, Del pino Golf & Resort, International conference
    Oral presentation

  • Downsizing, Impairment Recognition Timing, and Non-Executive Employee Ownership: A Japanese Perspective
    FUJIYAMA Keishi
    第3回定量的会計ワークショップ・大阪大学経営研究会, May 2016, English, 定量的会計ワークショップ・大阪大学経営研究会, 大阪大学, Domestic conference
    Oral presentation

  • （司会）
    FUJIYAMA Keishi
    The 6th International Conference of THE JAPANESE ACCOUNTING REVIEW, Dec. 2015, English, 神戸大学経済経営研究所, 神戸大学, International conference
    Others

  • 減損損失計上時の人員削減と所有構造
    FUJIYAMA Keishi
    日本会計研究学会第74回大会, Sep. 2015, Japanese, 日本会計研究学会, 神戸大学, Domestic conference
    Oral presentation

  • The Influences of Culture on Goodwill Impairment Loss Decisions: Evidence from EU firms
    FUJIYAMA Keishi
    日本会計研究学会第73回大会, Sep. 2014, English, 日本会計研究学会, 横浜国立大学, Domestic conference
    Oral presentation

  • 固定資産の減損損失の計上タイミングに関する実証的考察
    FUJIYAMA Keishi
    日本会計研究学会第72回大会, Sep. 2013, Japanese, 日本会計研究学会, 中部大学, Domestic conference
    Oral presentation

  • The Influence of Informal Institutions on Impaired Asset Write-offs: Securing Future and Current Pies for Payout in Japan
    FUJIYAMA Keishi
    36th European Accounting Association Annual Congress, May 2013, English, Paris-Dauphine University, Paris, France, International conference
    Oral presentation

  • Securing Future and Current Pies for Payout and Impaired Asset Write-Offs: Evidence from Japan
    FUJIYAMA Keishi
    American Accounting Association 2013 International Accounting Section Midyear Meeting, Feb. 2013, English, American Accounting Association-International Accounting Section, Savannah, Georgia, the United States, International conference
    Oral presentation

  • The Determinants of Impaired Long-Lived Asset Write-offs: Evidence from Japan
    FUJIYAMA Keishi
    The 13th Annual Conference of the Asian Academic Accounting Association, Nov. 2012, English, Kyoto University, Kyoto, Japan, International conference
    Oral presentation

  • 日本企業の滅損損失の決定要因
    FUJIYAMA Keishi
    日本会計研究学会第71回大会, Sep. 2012, Japanese, 日本会計研究学会, 一橋大学, Domestic conference
    Oral presentation

  • QUARTERLY EARNINGS MANAGEMENT AROUND THE WORLD: LOSS AVOIDANCE OR EARNINGS DECREASE AVOIDANCE?
    FUJIYAMA Keishi
    23rd Asian-Pacific Conference on International Accounting Issues, Oct. 2011, English, Beijing, China, International conference
    Oral presentation

■ Affiliated Academic Society
  • 日本インベスター・リレーションズ学会

  • 日本会計研究学会

  • European Accounting Association

  • American Accounting Association

■ Research Themes
  • 伝統産業のダイナミック・ケイパビリティ：伝統保持と革新のための学際的アプローチ
    岸 保行, 遠藤 貴宏, 原 頼利, 坪山 雄樹, 藤山 敬史, 鈴木 寛之
    Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B), Grant-in-Aid for Scientific Research (B), Niigata University, Apr. 2022 - Mar. 2027, Coinvestigator

  • 利害関係者と利益の質：ステークホルダー資本主義から株主資本主義へ向かう日本の分析
    藤山 敬史
    日本学術振興会, 科学研究費助成事業, 基盤研究(C), 神戸大学, Apr. 2023 - Mar. 2026

  • Employee issues in accounting and disclosure
    藤山 敬史
    Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Early-Career Scientists, Grant-in-Aid for Early-Career Scientists, Kobe University, Apr. 2020 - Mar. 2023, Principal investigator
    本研究課題は次の４つのプロジェクトから構成される。すなわち、①人員削減のアナウンスメントと株価反応、②労使交渉における情報共有、③人件費のコスト行動、そして、④労働法制と利益平準化である。本年度はそれぞれのプロジェクトについて下記のような研究活動を実施した。 ①では、希望退職および早期退職の募集およびその結果の適時開示に対して株式市場がどのように反応するのかについて分析を行った。分析の結果、募集に対して退職者が過剰である場合、株価が低下することを発見した。 ②では、労使交渉において労使間でどのような情報が共有されるのかについてあきらかにすることを目的としている。本年度は先行研究の整理を行った。 ③では、親会社について人件費を開示しているという日本企業の特徴を活かして、人件費のコスト行動を分析した。研究の手始めとして人件費の粘着性と利益平準化の関係性を分析したが、かならずしも明瞭な結果を得ることはできなかった。そこで、人件費の粘着性に着目し、人件費を単価と人数に分解した分析を行った。その結果、人件費の粘着性が観察され、特に従業員数の粘着性が人件費の粘着性に影響を与えていることが発見された。一方、単価についてはかならずしも頑健な結果を得ることはできていない。また、企業と従業員の関係性で企業を分類し、人件費・従業員数・単価の粘着性を分析した。 ④では、労働法制と利益平準化の関係性に対して配当がどのような影響を与えるのかについて国際比較分析を行った。まず、米国企業を対象に労働組合と利益平準化の関係を分析した先行研究と整合的に、労働者保護の強い国の企業はより利益平準化を行うことを発見した。さらに、配当を行っている企業についてはこの関係性が強まることを発見した。ただし、配当水準についてはそのような関係を発見することはできなかった。

  • 日本企業の利益平準化―時系列分析と取引先との関係性の影響―
    藤山敬史, 椎葉淳, 古賀裕也, 金鐘勲, Sidney Gray
    財団法人村田学術振興財団研究助成金, Jun. 2020 - May 2022, Principal investigator

  • 藤山 敬史
    学術研究助成基金助成金／若手研究(B), Apr. 2017 - Mar. 2020, Principal investigator
    Competitive research funding

  • An experimental study of conservatism and enforcement in the process of preparation of financial accounting information
    Taguchi satoshi
    Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research, Grant-in-Aid for Challenging Exploratory Research, Doshisha University, Apr. 2016 - Mar. 2019
    Impairment accounting among the accounting conservatism attracts a great deal of attention because of its relationship with the international accounting standards. This study experimentally investigates how accounting transparency affects the decision-making of chief executive officers (CEOs) regarding impairment loss recognition, with a focus on management compensation plans and the disclosure of conflicts of opinion with auditors. We find that CEOs are more likely to avoid recording impairment losses under conditions that include a performance-based compensation plan than under conditions without such a plan. Further, the disclosure of conflicts of opinion with auditors attenuates management’s incentive to avoid impairment recognition. In this regard, CEOs with a higher fear of negative evaluation are more inclined to recognize impairment losses.

  • 藤山 敬史
    科学研究費補助金／研究活動スタート支援, Apr. 2015 - Mar. 2017, Principal investigator
    Competitive research funding

■ Social Contribution Activities
  • Associate Editor, Asia-Pacific Journal of Accounting & Economics
    Editor, Jan. 2020 - Present

  • Co-editor, The Japanese Accounting Review
    Editor, Jan. 2020 - Present

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