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

Vol.50No.32025
Current Issue
Can Taxes Mitigate the Decline in Employment under Macroeconomic Uncertainty?
거시경제 불확실성으로 인한 고용 위축 문제를 세금으로 해결할 수 있는가?

기은선 Eunsun Ki , 허우경 Wookyung Heo

50(3) 1-29, 2025

DOI:10.24056/KAR.2025.06.001

Mandatory External Audit for Internal Control System and Firm's Operational Efficiency
내부통제제도에 대한 외부감사와 기업의 운영 효율성

이혜영 Hye-yeong Lee , 최종학 Jong-hag Choi

50(3) 31-63, 2025

DOI:10.24056/KAR.2025.06.002

Tax Effect and Ex-Dividend Day Pricing Related to Distribution from Reduced Capital Reserves
주가조정에 반영되는 자본준비금 감액배당의 세금효과

심해린 Haerin Shim , 최기호 Kiho Choi

50(3) 65-109, 2025

DOI:10.24056/KAR.2025.06.003

CEO Influence and Board Committee Structure

Sun-moon Jung , Chongho Kim , Jimin Yeom

50(3) 111-152, 2025

DOI:10.24056/KAR.2025.06.004

Pay for Luck and Executive Compensation
운에 의한 성과와 경영자 보상

황주희 Juhee Hwang , 유하경 Hagyeong Yu , 진석호 Sukho Jin

50(3) 153-182, 2025

DOI:10.24056/KAR.2025.06.005

XBRL Adoption and Stock Return Synchronicity
XBRL 도입이 주가동조성에 미치는 영향

신혜정 Hyejeong Shin

50(3) 183-215, 2025

DOI:10.24056/KAR.2025.06.006

Korean Accounting Association

Korean Accounting Review

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