Korean Accounting Research (KAR) is a scholarly journal that publishes scientific research on the practice of accounting focusing on the problems, interest, and concerns of managers, accountants, and regulators. As the official journal of the Korean Accounting Association which is the largest accounting academic society in Korea, KAR aims to develop accounting theory and expand knowledge on accounting by rigorous academic research. Also, it seeks to provide information useful for accounting education and practition. Expected readers are academicians, graduate students, certified public accountants, practitioners, regulators, and investors.

KAR publishes studies on financial accounting, managerial accounting, taxation, auditing, and governmental accounting from both normative and descriptive perspectives. KAR publication type includes pure theory, analytical (modeling), archival, behavioral research, review, case study, and survey. KAR does not limit research methodology or subjects as long as the articles meet the standards established for publication in KAR. The main criterion for publication is the significance of the submission’s contribution to accounting research

KAR aims to broaden the range of readers around the world. Given that Korea has developed from one of the poorest countries in the world following the Korean War to the 3rd largest economy in Asia (following China and Japan) and 12th largest in the world in terms of GDP in 2018, the demand for understanding Korean economy has been increasing. To share the knowledge and challenges that Korean accounting confronted, KAR is on the way to broaden its visibility and accessibility around the world.

All articles are subject to double-blind peer review by three independent reviewers.

Main topics covered in the Korean Accounting Review include:

• • Accounting Standards
• • Firm Disclosures
• • Firm Valuation
• • Corporate Governance
• • Performance Measurement and Management Compensation
• • Tax Law and Strategic Tax Decision
• • Accounting Information System
• • Optimization and Modeling
• • Management Strategic Disclosure and Decisions
• • Simulation
• • Social Networks
• • Corporate Social Responsibility

KAR, however, does not limit the topics as far as the topic is related to accounting issues.

Frequency: 6 issues/year (bimonthly: Feb., Apr., Jun., Aug., Oct., Dec.)

ISSN: 1229-3288, eISSN: 2508-7193

First Year Published: 1977