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.22025
Current Issue
Reexamination of Relationship between Pre-Tax Accounting Income and Cash Effective Tax Rate
현금유효세율과 세전 회계이익 간의 관계에 대한 재검토

최기호 Kiho Choi

50(2) 1-41, 2025

DOI:10.24056/KAR.2025.04.001

The Impact of Investment Competition on Opportunistic Earnings Management in the Korean IPO Market
IPO 시장에서 투자경쟁률이 기회주의적 이익조정에 미치는 영향

김경순 Kyung-soon Kim , 최성환 Sung-hwan Choi

50(2) 43-92, 2025

DOI:10.24056/KAR.2025.04.002

The Relation between Corporate Tax Burden and ESG Tax Disclosure: Focusing on the Disclosure of Sustainability Reports

Hye-yeong Lee , Young-han Lee

50(2) 93-124, 2025

DOI:10.24056/KAR.2025.04.003

Audit Opinion Shopping and Consulting Service Fees
감사의견구매와 비감사서비스

최종학 Jong-hag Choi , 정희선 Heesun Chung

50(2) 125-160, 2025

DOI:10.24056/KAR.2025.04.004

The Effect of Corrections in Annual Reports on Auditors’ Risk Responses
사업보고서 정정과 외부감사인의 위험평가

정남철 Namchul Jung

50(2) 161-201, 2025

DOI:10.24056/KAR.2025.04.005

Korean Accounting Association

Korean Accounting Review

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