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.42021
Current Issue
Human Resource Investment in Internal Control and Operating Efficiency
내부회계관리제도에 대한 인적자원 투자와 기업의 운영효율성

신보선 Bosun Shin , 최승주 Seungju Choi , 한종수 Jongsoo Han

46(4) 1-34, 2021

DOI:10.24056/KAR.2021.08.001

Are Financial Analysts More Likely to Forecast Earnings after the Announcement of Management Forecast in the Post-IFRS Period?
재무분석가가 경영자 예측공시 이후에 예측치를 발표하는 경향은 IFRS 도입 이후 커졌는가?

박주형 Ju Hyoung Park , 고재민 Jaimin Goh , 김수인 Sooin Kim

46(4) 35-72, 2021

DOI:10.24056/KAR.2021.08.002

Time-series Similarity of Management Discussion and Analysis (MD&A) Disclosure and it’s Usefulness
경영진단의견서(MD&A)의 전기와 당기 유사성과 정보유용성

최가영 Ga-young Choi , 이준일 Joonil Lee , 조현권 Hyunkwon Cho

46(4) 73-105, 2021

DOI:10.24056/KAR.2021.08.003

LGBT(Lesbian, Gay, Bisexual, and Transgender)- Supportive Corporate Policy and Audit Fee

Sangyi Shin , Hongmin Chun , Hakjoon Song

46(4) 107-140, 2021

DOI:10.24056/KAR.2021.08.004

Does the Ownership of Domestic and Foreign State Affect Asymmetric Cost Behavior?

Heeju Hwang , Hyesoo Ko , Hosung Son

46(4) 141-168, 2021

DOI:10.24056/KAR.2021.08.005

The Effects of Engagement Partner Identification on Audit Hours, Audit Fees, and Labor Mix Hours
업무수행이사의 이름 공시가 감사시간, 감사보수 그리고 직급별 감사시간에 미치는 영향

황지회 Jihoe Hwang , 이종은 Jong Eun Lee

46(4) 169-212, 2021

DOI:10.24056/KAR.2021.08.006

The Association between Board Gender Diversity and Corporate Investment Efficiency

Shin¸ Hyejeong , Park¸ Seun-young

46(4) 213-247, 2021

DOI:10.24056/KAR.2021.08.007

The Effect of Audit Committee Expertise on the Informativeness of Accounting Information
감사위원회의 전문성이 회계 정보성에 미치는 영향

조미옥 Meeok Cho , 최선화 Sunhwa Choi

46(4) 249-288, 2021

DOI:10.24056/KAR.2021.08.008