Korean Accounting Review

Print ISSN 1229-3288 | Online ISSN 2508-7193

Journal of Chinese Literature

Korean Accounting Review (KAR) is the official journal of the Korean Accounting Association. The Korean Accounting Association (KAA) is the largest and oldest academic organization of accounting scholars and practitioners in Korea. It aims to create a fertile environment for innovation and collaborative research, to foster and improve research for the development and the promotion of accounting, and to develop a powerful network among scholars, practitioners, and authorities concerned with political decision making in this field.

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Current Issue
Frequency of Auditor Turnover and Audit Quality
외부감사인의 교체 빈도와 감사품질

선우희연 Hee-yeon Sunwoo , 이유진 Eugenia Y. Lee

46(1) 1-40, 2021

Audit Fee Premiums and Audit Quality of Global Industry Specialist Auditors
글로벌 산업전문 감사인의 감사보수 프리미엄과 감사품질

권수영 Soo Young Kwon , 기은선 Eunsun Ki , 김효은 Hyoeun Kim

46(1) 41-82, 2021

Does Gender Budget System Improve Government Fiscal Accountability? Evidence from Municipal Governments
성인지예산제도와 재정책임성 간의 상관관계에 관한 연구: 기초지방자치단체를 중심으로

정선문 Sun-moon Jung , 한승엽 Seung-youb Han

46(1) 83-136, 2021

The Effects of the Adoption of New Audit Reports on Audit Quality
새로운 감사보고서의 도입이 감사품질에 미치는 영향

마희영 Heeyoung Ma

46(1) 137-169, 2021

Controlling Shareholders in a CEO Position and Audit Fees: Evidence from Large Business Groups
대규모 기업집단 총수일가의 경영 참여와 감사보수

하원석 Wonsuk Ha , 한승엽 Seung-youb Han

46(1) 171-207, 2021

An Empirical Study on Target Ratcheting and the Ratchet Effect: The Role of Relative Performance Evaluation and Office Rotation
톱니현상 및 톱니효과에 관한 실증연구: 상대평가와 순환근무의 역할

손재성 Jaeseong Son , 이용규 Youngkyu Lee , 박경호 Kyoungho Park

46(1) 209-243, 2021

The Effects of CEO Type and Ownership Structure of the Chaebol on the Behavior of R&D Expenditures
경영자 유형 및 재벌기업의 소유구조가 연구개발(R&D)지출 행태에 미치는 영향

류지호 Ji-ho Ryu , 조성표 Seong-pyo Cho

46(1) 245-288, 2021

Substantial CEO and Disclosure Quality of Executive Pay Disclosure
실질적 최고경영자의 존재와 임원 보수의 공시품질

안정인 Jungin An , 서윤석 Yoon Suk Suh

46(1) 289-321, 2021