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.46No.62021
Current Issue
Changes in the Conceptual Framework for Financial Reporting and the Accounting Environment and Accounting Conservatism : An Analysis on the Time Series Trend over the Past 20 Years
재무보고를 위한 개념체계 및 회계환경의 변화와 회계보수주의 : 지난 20년간의 추세 분석

이우재 Woo Jae Lee

46(6) 1-36, 2021

Ownership Structure and Real Earnings Management in Nigeria : The Moderating Effect of Risk Management Committee

Ahmad Haruna Abubakar , Noorhayati Mansor , Norhayati Abdullah

46(6) 37-65, 2021

The Effect of Losses Avoidance and Corporate Governance on Tax Divergence
적자회피 및 기업지배구조가 현금유효세율과 GAAP 유효세율의 차이에 미치는 영향

박종일 Jongil Park , 이윤정 Yun-jeong Lee

46(6) 67-113, 2021

A Study on ESG Determinants and Firm Value : Focusing on Economic Policy Uncertainty and Operating Income Volatility
ESG 결정요인 및 기업가치에 관한 연구 : 경제정책 불확실성과 영업이익 변동성을 중심으로

이창섭 Chang Seop Rhee , 정아름 A-reum Jung , 전홍민 Hongmin Chun

46(6) 115-139, 2021

A Study on the Effect of Convertible Bond with Refixing Option on the Usefulness of Accounting Information
리픽싱(Refixing) 전환사채와 회계정보 유용성

백정한 Jeong Han Baek , 곽영민 Young Min Kwak

46(6) 141-179, 2021

Accounting Fraud Detection Using Forensic Techniques Based on Sentiment Analysis and Interpretable Machine Learning : Focused on Internal Control over Financial Reporting
텍스트 감성분석과 해석가능한 기계학습 기반의 포렌식 기법을 활용한 회계부정탐지 : 내부회계관리제도를 중심으로

정우준 Woojune Jung , 윤재원 Jaewoon Yoon , 김경호 Kyungho Kim

46(6) 181-218, 2021

An Effect of Book-tax Gap, Legal Systems Difference by Countries on Earning Quality : Focusing on Book-tax Difference
회계기준과 세법, 법적 체계의 국가별 차이가 이익의 질에 미치는 영향 : 회계이익과 과세소득의 차이를 중심으로

김승준 Seung Jun Kim , 박재환 Jae Whan Park

46(6) 219-253, 2021

The Effect of Company Characteristics on Relationship between Overinvestment and Future Earnings Response Coefficient : Board of Director, Audit Committee and Manager’s Characteristics
기업의 특성이 과잉투자와 미래이익반응계수간의 관계에 미치는 영향 : 사외이사, 감사위원회, 경영자의 특성을 중심으로

김도연 Do Youn Kim , 김정옥 Jeong Ok Kim

46(6) 255-296, 2021