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

Vol.49No.22024
Current Issue
The Effect of Audit Market Concentration: Literature Review and Suggestions for Future Research
감사시장 집중도가 감사계약에 미치는 영향에 대한 문헌 검토 및 미래 연구에 대한 제언

최종학 Jong-hag Choi , 이유진 Eugenia Y. Lee , 선우희연 Hee-yeon Sunwoo

49(2) 1-35, 2024

DOI:10.24056/KAR.2024.04.001

Effect of the Supervisory Guideline on R&D Capitalization on Discretionary R&D Expenditures: Focusing on the Pharmaceutical Industry

Hyoung Seok Choo , Sun-ae Cho , Won-wook Choi , Minjoo Lee

49(2) 37-63, 2024

DOI:10.24056/KAR.2024.04.002

Does Supplier Competition Affect Asymmetric Cost Behavior?

Kyeongheum Ra

49(2) 65-95, 2024

DOI:10.24056/KAR.2024.04.003

A Study on the Sustainability of Government R&D Subsidies
정부 연구개발(R&D) 지원의 지속가능성에 관한 연구

홍희정 Hee-jung Hong , 이병산 Byung San Lee

49(2) 97-147, 2024

DOI:10.24056/KAR.2024.04.004

After the Adoption of the K-IFRS Why should Information Users be Interested in ‘Other’ Accounts?: Focusing on ‘Other’ Accounts Collected through Business Report Web Crawling and Discriminatory Using by Corporation Size
K-IFRS 도입 이후 정보이용자는 왜 ‘기타’ 계정과목에 관심을 가져야 하는가?: 사업보고서 웹 크롤링을 통해 수집한 ‘기타’ 계정과목과 기업 규모별 차별적 사용유인을 중심으로

우혜진 Hye-jin Wu , 홍영은 Yeung-eun Hong

49(2) 149-184, 2024

DOI:10.24056/KAR.2024.04.005

Korean Accounting Association

Korean Accounting Review

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