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
Timing Role of Accruals and Conservatism
발생액의 시차조정 역할과 보수주의

백원선 Wonsun Paek

45(4) 1-39, 2020

The Effect of Tax Risk on Real Earnings Management, Cash Holdings, and Future Cash Taxes Paid
세무위험이 실제 이익조정, 현금보유 및 미래 법인세부담에 미치는 효과

박종일 Jongil Park , 신상이 Sangyi Shin

45(4) 41-92, 2020

Why is Executive Compensation not Responsive to Firm Performance? - The Effect of Tax Avoidance on Pay-Performance Sensitivity -

Soojin Kim , Jongkook Park , Youngeun Hong

45(4) 93-129, 2020

The Self-contagion Effect of Audit Quality Causing Stock Price Crash Risk
주가급락 기업 감사인의 타 기업 감사품질에 대한 self-contagion 효과

윤선주 Seonju Yoon , 고재민 Jaimin Goh

45(4) 131-174, 2020

Partners’ Abnormal Audit Hours on the Subsidiaries of Conglomerate Group and Audit Qualities
기업집단 소속 피감사 기업의 파트너 감사시간과 감사품질

김상일 Sang-il Kim , 김경태 Kyung-tae Kim

45(4) 175-208, 2020

Sustainable Tax Strategies, Firm’s Future Performance, and Future Firms Value
지속적인 세무전략과 미래의 기업성과 및 기업가치

박종일 Jongil Park , 신상이 Sangyi Shin

45(4) 209-252, 2020

The Effect of Managerial Ability on Financial Statement Comparability in Korea
경영자의 능력이 재무제표의 비교가능성에 미치는 영향

안혜진 Hyejin Ahn , 최세라 Sera Choi , 박선영 Sunyoung Park

45(4) 253-290, 2020

The Conditional Effects of Abnormal Audit Fees on Audit Quality
비정상감사보수가 감사품질에 미치는 조건부 효과

김경순 Kyung Soon Kim , 박선영 Seun Young Park , 이진훤 Jin Hwon Lee

45(4) 291-332, 2020