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.45No.62020
Current Issue
The Effect of Politically Connected Outside Directors on the Relationship between Stock Price Crash Risk and the Cost of Debt
사외이사의 정치적 관계가 주가붕괴위험과 타인자본비용의 관계에 미치는 영향

박민경 Min Kyung Park , 전성일 Seong Il Jeon

45(6) 1-35, 2020

DOI:10.24056/KAR.2020.08.001

Audit Market Competition, Auditor’s Economic Dependence, and Audit Quality
감사시장의 경쟁 수준, 감사인의 피감사회사에 대한 경제적 의존도, 그리고 감사품질

조미옥 Meeok Cho , 안혜진 Hyejin Ahn , 하원석 Wonsuk Ha

45(6) 37-73, 2020

DOI:10.24056/KAR.2020.08.002

Incentives of Bio-pharmaceutical Firms to Provide High-quality Disclosures in Quarterly and Annual Reports
제약·바이오 기업이 자발적으로 질 높은 사업보고서 공시를 제공할 유인에 관한 연구

금병욱 Byounguk Keum , 전영순 Youngsoon S. Cheon

45(6) 75-110, 2020

DOI:10.24056/KAR.2020.08.003

Compliance Costs of Auditor Designation Rules: Evidence from Client Surplus Losses
주기적 감사인 지정제의 이행비용: 피감법인의 효용변화를 중심으로

선우희연 Hee-yeon Sunwoo , 이우종 Woo-jong Lee

45(6) 111-147, 2020

DOI:10.24056/KAR.2020.09.002

The Effects of the Stock Price Crash on the Dividend Policy
주가붕괴가 배당의사결정에 미치는 영향

남기만 Giman Nam , 전경민 Kyeongmin Jeon

45(6) 149-188, 2020

DOI:10.24056/KAR.2020.09.003

The Effect of Cost Stickiness on the Value of Cash Holding
원가의 하방경직성에 따른 보유현금가치

김선화 Sun-hwa Kim , 정용기 Yong-ki Jung

45(6) 189-236, 2020

DOI:10.24056/KAR.2020.10.001

The Effect of Auditor Characteristics on Audit Fee Discount and Audit Quality during the Global Financial Crisis
감사인 특성이 글로벌 금융위기 시 감사보수 할인과 감사품질에 미친 영향

정희선 Heesun Chung , 조미옥 Meeok Cho

45(6) 237-278, 2020

DOI:10.24056/KAR.2020.11.001

The Misuse and Reporting Behavior of the Term ‘Internal Reserve Amount’ by Media
언론의 ‘사내유보금’ 용어 오용 및 보도 양태

조현권 Hyunkwon Cho , 이준일 Joonil Lee , 심호식 Hoshik Shim

45(6) 279-323, 2020

DOI:10.24056/KAR.2020.11.005