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
The Impact of Mandatory IFRS Adoption on Income Smoothing
IFRS 의무채택이 이익유연화에 미치는 효과

김경순 Kyung Soon Kim , 이경진 Kyung Jin Lee

45(5) 1-38, 2020

The Effect of New Financial Conditions for Auditor Designation on Firms’ Earnings and Operating Cash Flow Management
신설된 재무기준 감사인 지정 사유가 기업의 이익과 영업현금흐름의 조정에 미치는 영향

황지회 Jihoe Hwang , 최선화 Sunhwa Choi

45(5) 39-77, 2020

The Impact of the Current Adjustments for Prior-period Income Taxes on the Usefulness of Earnings Information
과거기간 법인세의 당기조정처리가 이익정보 유용성에 미치는 영향

박성환 Sung Whan Park , 김유찬 Yoo Chan Kim

45(5) 79-113, 2020

What Determines the Voluntary Disclosure of CEO Succession Planning?

Min Kwan Ahn , Jeong Hwan Joo

45(5) 115-159, 2020

Use of Derivatives as Hedging Instruments and Market Pricing of Earnings
위험회피목적 파생상품 사용과 자본시장반응

박현영 Hyun-young Park , 이호영 Ho-young Lee

45(5) 161-201, 2020

Do Revenue Structure and Governance Affect the Financial Position of Korean Non-Profit Organization?
공익법인의 수익구조와 지배구조가 재정 건전성에 미치는 영향

김지혜 Jihye Kim , 김정교 Jeong-kyo Kim

45(5) 203-248, 2020

The Effect of CEO Turnover on Audit Fees and Audit Hours
최고 경영자 교체가 감사보수 및 감사시간에 미치는 영향

최종원 Jong Won Choi , 박주형 Ju Hyoung Park

45(5) 249-283, 2020

The Effects of Equity, Policy Consensus and Sanction on Tax Compliance
조세 공평성, 정책 수립 과정의 소통 및 합의 그리고 제재가 조세순응에 미치는 영향

배수진 Su Jin Pae , 심태섭 Tae Sup Shim

45(5) 285-321, 2020