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.48No.12023
Current Issue
ESG Leading Firm and ESG Performance: Focusing on Business Groups
ESG 리딩기업과 ESG 성과: 재벌기업을 중심으로

양승희 Seunghee Yang , 전홍민 Hongmin Chun

48(1) 1-35, 2023

DOI:10.24056/KAR.2023.02.001

Information Content of Liquidity Risk Disclosure
유동성위험 주석의 정보유용성

이상혁 Sang Hyuk Lee , 유용근 Yong Keun Yoo

48(1) 37-68, 2023

DOI:10.24056/KAR.2023.02.002

The Effect of Difference between Actual and Standard Audit Hours on Tax Avoidance
실제감사시간과 표준감사시간의 차이가 조세회피에 미치는 영향

이정희 Jung Hee Lee , 이유선 Yu Sun Lee , 전규안 Kyu An Jeon

48(1) 69-109, 2023

DOI:10.24056/KAR.2023.02.003

The Relationship between Audit Hours and Stock Price Crash Risk
감사시간과 주가붕괴위험 간의 관계: 직급별 감사시간을 중심으로

남기만 Giman Nam , 이종은 Jong Eun Lee

48(1) 111-152, 2023

DOI:10.24056/KAR.2023.02.004

A Study on the Systematic Relationship between Short Selling and SG&A Information
공매도와 판매관리비 정보의 체계적 관련성에 관한 연구

정준희 Joon Hei Cheung , 기도훈 Dohoon Ki , 허강성 Kangsung Hur

48(1) 153-191, 2023

DOI:10.24056/KAR.2023.02.005

Korean Accounting Association

Korean Accounting Review

Address: 911, Metrodiovil, Baekbeom-ro 199, Mapo-gu, Seoul, Republic of Korea [Zipcode: 04195]

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