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

Current Issue
Does Short-Selling Affect Accounting Conservatism?

Sang-giun Yim , Sewon Kwon

49(1) 1-25, 2024


A Study on the Earnings Management of Convertible Bond Issuing Companies: Focusing on the Embedded Refixing Provisions and Call Option in Convertible Bond
전환사채 발행기업의 이익조정 행태에 관한 연구: 전환사채에 내재된 리픽싱 조항과 콜옵션을 중심으로

곽영민 Young Min Kwak , 백정한 Jeong Han Baek

49(1) 27-65, 2024


Rank-Specific Audit Hour Dynamics: Managerial Stock Ownership and Fraud-Induced Moderation

Grace Goun Kim , Seul Gi Oh , Inkyung Yoon , Ho-young Lee

49(1) 67-92, 2024


Negative ESG News and Cost Asymmetry
부정적인 ESG 뉴스와 원가의 비대칭성

이효림 Hyorim Lee , 정석우 Seok Woo Jeong

49(1) 93-124, 2024


Pre-adjusted CEO Performance Measures: Focusing on the First Year of Externally Recruited or Female CEO Turnover
최고경영자 성과측정치 사전 조정: 외부 영입 및 여성 최고경영자의 취임 첫해를 중심으로

박주형 Ju Hyoung Park , 이상철 Sang Cheol Lee , 이경태 Kyung Tae Lee

49(1) 125-150, 2024


Korean Accounting Association

Korean Accounting Review

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