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
Investor Response to Audit Market Competition
감사시장에서의 경쟁에 대한 투자자들의 반응

김예원 Yewon Kim , 이용규 Yong Gyu Lee

48(2) 1-31, 2023


Comparison between Periodic Auditor Designation System and Free Contract System: Focusing on Audit Quality
주기적 감사인 지정제와 자유수임제의 비교: 감사품질을 중심으로

박종일 Jong Il Park , 정선문 Sun-moon Jung , 이윤정 Yun Jeong Lee

48(2) 33-86, 2023


The Relation between Audit Quality and Actual-Contractual Differences in Audit Hours and Fees: A New Approach to Measuring Audit Quality
감사인의 실제-계약 시간차이 및 보수차이와 감사품질의 관계: 감사품질의 측정을 위한 새로운 접근

박종일 Jong Il Park , 선우희연 Hee-yeon Sunwoo , 이윤정 Yun Jeong Lee

48(2) 87-137, 2023


The Effect of Investor Sentiment on the Firms’ Optimal Investment
투자자 심리가 기업의 적정투자에 미치는 영향

백정한 Jeong-han Baek , 김정모 Jeong-mo Kim

48(2) 139-178, 2023


Partitioning Variables for Good/Bad News and Bias in the Model of Asymmetric Timeliness of Earnings Recognition
차별적 손익인식 적시성 모형의 호재/악재 집단 분류변수와 편의

백원선 Wonsun Paek

48(2) 179-222, 2023


Korean Accounting Association

Korean Accounting Review

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