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
The Effect of Accruals Quality on Split Bond Ratings

Catherine Heyjung Sonu

45(2) 1-30, 2020

Dynamic Auditor Competition and Audit Quality in the United States

Ahrum Choi , Jeong-bon Kim , Yoonseok Zang

45(2) 31-75, 2020

Industry Specialist Auditor and Client Firms’ Real Earnings Management

Seunghee Yang , Hee-yeon Sunwoo

45(2) 77-115, 2020

Association between International Diversification Strategy and Future Stock Price Crash Risk

Seun Young Park

45(2) 117-146, 2020

The Role of Excuses in Investing into Information Quality

Byungjin Kwak , Hee-yeon Sunwoo

45(2) 147-169, 2020

Managerial Ability and Dividend Policy

Iny Hwang , Jin-ha Park , Sera Choi

45(2) 171-207, 2020

Aggregate Discretionary Accruals and Future Market Returns: International Evidence

Eunyoung Lee , Eung Gil Kim , Soongsoo Han

45(2) 209-246, 2020

Revisiting the Profitability Premium in the Korean Stock Market

Su Jeong Lee , Seunghwan Kim , Seunghee Yang

45(2) 247-280, 2020