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

Current Issue
The Effect of Supply Chain Common Auditor on Audit Quality

Sehee Kim , Ahrum Choi

46(2) 1-36, 2021


The Role of the Executive Pay Cap: Evidence from Korea

Sohee Park , Natalie Kyung Won Kim , Jae Yong Shin , Sun-moon Jung

46(2) 37-71, 2021


Cost Stickiness of Private and Public Firms: Some Mediation Analyses

Sera Choi , Iny Hwang , Moony Lee , Woo-jong Lee

46(2) 73-117, 2021


The Effect of Big 4 Audit Firms on the Association between Accruals Quality and Split Bond Ratings

Catherine Heyjung Sonu , Sunyoung Park

46(2) 119-154, 2021


Audit Market Competition and Audit Clients’ Use of Accrual-based versus Real Earnings Management

Meeok Cho , Hyejin Ahn

46(2) 155-185, 2021


The Comparability of IFRS Accounting Information: Evidence from Korea

Kwon Il Choi

46(2) 187-222, 2021


The Impact of Foreign Ownership on Firms’ Audit Opinion Shopping Behavior

Heesun Chung , Yewon Kim

46(2) 223-257, 2021


Managerial Ability and Accounting Conservatism - US Evidence

Eunggil Kim , Soongsoo Han , Tony Kang , Gun Lee

46(2) 259-283, 2021