Journal of Taxation and Accounting
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TOTAL DOCUMENTS

215
(FIVE YEARS 64)

H-INDEX

1
(FIVE YEARS 0)

Published By Korean Academic Society Of Taxation

1738-3323
Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

"The Effect of Smoothing of GAAP ETRs on Audit Fees and Audit Hours"

2021 ◽  
Vol 22 (3) ◽  
pp. 89-131
Author(s):  
Jong-il Park ◽  
Sang-yi Shin
Keyword(s):  
Audit Fees

"Conditional Conservatism and Investment Efficiency"

2021 ◽  
Vol 22 (3) ◽  
pp. 9-38
Author(s):  
Sangkwon Cha ◽  
Jin Tae Kim
Keyword(s):  
Investment Efficiency ◽  
Conditional Conservatism

"The Effect of Dividend on Value Relevance of Future Earnings"

2021 ◽  
Vol 22 (3) ◽  
pp. 39-68
Author(s):  
Hyun-uk Jung ◽  
Hyun-ju Lee
Keyword(s):  
Value Relevance ◽  
Future Earnings

Audit Review and the Change of Audit Quality

2021 ◽  
Vol 22 (2) ◽  
pp. 133-160
Author(s):  
Soo-yeol Choi ◽  
Hee Chun Roh ◽  
Jin-ha Park
Keyword(s):  
Audit Quality ◽  
Audit Review

"The Effect of Credit Risk on Cost Behavior of Unlisted Firms"

2021 ◽  
Vol 22 (2) ◽  
pp. 161-186
Author(s):  
Sung Kyoo Kim ◽  
Hyung Rok Jung ◽  
Hee Sun Choi
Keyword(s):  
Credit Risk ◽  
Cost Behavior ◽  
Unlisted Firms
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