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.47No.22022
Current Issue
The Auditors’ Responses to Management’s Overconfident Tone
경영자의 자기과신적 어조(tone)에 대한 감사인의 반응

신혜정 Hyejeong Shin , 김수인 Su-in Kim , 선우희연 Hee-yeon Sunwoo

47(2) 1-31, 2022

DOI:10.24056/KAR.2022.04.001

Economic Uncertainty and Value Relevance of Accounting Information
경제적 불확실성과 회계정보의 가치관련성

최성호 Sung Ho Choi , 강유정 You Jung Kang , 최관 Kwan Choi

47(2) 33-67, 2022

DOI:10.24056/KAR.2022.04.002

The Association between Comparability of Financial Statements and Dividends and Information Asymmetry in Korea
비교가능성과 배당 사이의 관계와 정보불균형

안혜진 Hyejin Ahn , 오현진 Hyunjin Oh

47(2) 69-99, 2022

DOI:10.24056/KAR.2022.04.003

Examination on Tax Avoidance Measures and Earnings Management: Focusing on Effective Tax Rates and Discretionary Accruals
조세회피 측정치와 이익조정에 관한 연구: 유효법인세율 및 재량적 발생액을 중심으로

심해린 Haerin Shim , 최기호 Kiho Choi , 유지선 Ji Seon Yoo

47(2) 101-141, 2022

DOI:10.24056/KAR.2022.04.004

Calendar Effects on Quarterly Earnings and Market Pricing
달력이 분기손익에 미치는 영향과 시장의 평가

강나라 Na Ra Kang

47(2) 143-173, 2022

DOI:10.24056/KAR.2022.04.005

The Effect of the Accounting Transparency Improvement Plan of Order-made Production Industry on Accounting Transparency and Information Asymmetry
수주산업 회계투명성 제고방안이 회계투명성과 정보비대칭에 미치는 효과

최성호 Sung Ho Choi

47(2) 175-201, 2022

DOI:10.24056/KAR.2022.04.006

Internal Audit Function and Preliminary Earnings Quality
내부감사부서와 잠정이익의 품질

신보선 Bosun Shin , 한종수 Jongsoo Han , 박채린 Chairin Park , 현승임 Seung-im Hyun

47(2) 203-238, 2022

DOI:10.24056/KAR.2022.04.007

The Effect of Standard Audit Hours Policy on Audit Quality
표준감사시간제도 도입이 감사품질에 미치는 영향

조연주 Yeonjoo Cho , 김민희 Min-hee Kim , 전규안 Kyu An Jeon

47(2) 239-277, 2022

DOI:10.24056/KAR.2022.04.008

Korean Accounting Association

Korean Accounting Review

Address: 911, Metrodiovil, Baekbeom-ro 199, Mapo-gu, Seoul, Republic of Korea [Zipcode: 04195]

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