1. Identification of the Manuscript

Manuscript entitled (Korean):

Manuscript entitled (English):

2. Copyright Transfer

• ① The undersigned authors transfer all copyright in and relating to the manuscript, in all forms and media, to the Korean Accounting Association in the event that the manuscript is published in the Journal.

3. Rights Retained by Authors

• ① The authors retain patent, trademark and other intellectual property rights. Except for these rights, authors may not assign any other rights to this manuscript to other organizations for commercial purposes.
• ② The authors have the right to use all or part of the manuscript for the authors’ own use in teaching, research or for internal distribution within the institution/company that employs the authors, provided that such copies are not resold.
• ③ The authors have the right to post all or part of the manuscript to personal Web site or archive of the funding institutions.

4. Authorship and Warranties

• ① In signing this Agreement, the authors certify the following:
  • i. The authors certify that they have made a substantial contribution to the content of the manuscript and on that basis agree to be named as an author.
  • ii. The authors confirm that neither the manuscript nor any part of it has been published elsewhere.
  • iii. The authors warrant that this manuscript contains no libelous or other unlawful statements, and does not infringe on the rights of others.
  • iv. If excerpts from copyrighted works are included, the authors have obtained written permission for publication from the copyright owners and will credit the sources available.
• ② The authors agree that if there is a breach of any of the above representations and warranties that they will indemnify Korean Accounting Association and hold Korean Accounting Association harmless from any loss or damage.