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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Vol.49No.52024
Current Issue
Assessing the Investment Impact of IFRS Adoption with an Investment Euler Equation

Lee-seok Hwang , Yewon Kim , Woo-jong Lee

49(5) 1-35, 2024

U-shaped Relationship between Cash Conversion Cycle and Financial Distress: Evidence from Unlisted Companies in Korea

Sung-kyoo Kim , Mi-ok Kim , Hyung-rok Jung

49(5) 37-70, 2024

Pricing Efficiency of Audit Fees Given Audit Risk: 1)Comparison between Pre- and Post-New I SA Periods in the Korean Audit Market

Kyung Soon Kim , Yun W. Park , Jin Hwon Lee

49(5) 71-133, 2024

Opportunistic Earnings Management and Delisting Risk of IPO Firms: Constraint Effects by Market Monitoring and Accounting Standards
기회주의적 이익조정과 IPO 기업의 상장폐지위험: 시장감시와 회계기준에 의한 제약 효과

김경순 Kyung Soon Kim , 김홍렬 Hong Ryeol Kim

49(5) 135-179, 2024

Effect of Internal Accounting Control System Audit on Accounting Quality under COVID-19

Jonghun Ahn , Sumi Choi

49(5) 181-214, 2024

Composition and Member Qualifications of Audit Committee and Audit Fees: The Different Moderating Effects of Ownership Structure
감사위원회 구성 및 위원 자격과 감사보수: 소유구조의 조절 효과

이상철 Sang Cheol Lee , 윤종철 Jongchul Yoon , 유정민 Jungmin Yoo , 이윤근 Yunkeun Lee

49(5) 215-253, 2024

Korean Accounting Association

Korean Accounting Review

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