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
A Study on the Effect of Political Ideology and Income Level on Taxpayer’s Perception of Exchange Equity
정치적 이념과 소득수준이 납세자의 교환 공평성 인식에 미치는 영향에 관한 연구

이영한 Young-han Lee , 이혜영 Hye-yeong Lee

48(4) 1-36, 2023


The Impact of Preliminary BTD on Audit fee and Audit Hours
회계이익과 과세소득 차이가 감사보수 및 감사시간에 미치는 영향: 잠정 BTD를 중심으로

김승준 Seung Jun Kim , 박성종 Sung Jong Park , 이효진 Hyo-jin Lee

48(4) 37-69, 2023


The Impact of Material Facts on Management Discussion and Analysis(MD&A) Disclosure
기업에 발생한 중요사건이 경영진단의견서(MD&A)에 미치는 영향

한만조 Man Jo Han , 조현권 Hyunkwon Cho

48(4) 71-96, 2023


Do Periodically Designated Auditors Increase the Actual Audit Hours Relative to Standard Audit Hours? Focusing on Comparison with Freely Changed Auditors
주기적 지정감사인이 표준 대비 실제감사시간을 보다 증가시키는가? 자율 교체 감사인과 비교를 중심으로

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

48(4) 97-143, 2023


The Effects of Financial Stability of a Technology-Based IPO Firms on the Stock Price Crash Risk
재무건전성이 기술특례상장기업의 주가폭락위험에 미치는 영향

홍희정 Hee-jung Hong , 박선영 Sun-young Park

48(4) 145-178, 2023


Korean Accounting Association

Korean Accounting Review

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