Korean Accounting Journal
Latest Publications

TOTAL DOCUMENTS

289

(FIVE YEARS 58)

H-INDEX

1

(FIVE YEARS 0)

Published By Korean Accounting Association (Kaa)

2508-7207, 1229-327x

Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

Trends in Literature Review on the Internal Accounting Control System : Focusing on the Operation Effect of the Internal Accounting Control System

Korean Accounting Journal ◽

10.24056/kaj.2021.11.003 ◽

2021 ◽

Vol 30 (6) ◽

pp. 303-350

Author(s):

Sang Hoon Shin ◽

Seon Mi Kim ◽

Seung Weon Yoo

Keyword(s):

Control System ◽

Literature Review ◽

Internal Accounting Control ◽

Accounting Control ◽

Internal Accounting

Investigation of Financial Statement Accounts and XBRL Accounts

Korean Accounting Journal ◽

10.24056/kaj.2021.09.005 ◽

2021 ◽

Vol 30 (6) ◽

pp. 43-71

Author(s):

HyunKwon Cho ◽

Joonil Lee

Keyword(s):

Financial Statement

The Effect of Audit of Internal Accounting Control System on Audit Quality

Korean Accounting Journal ◽

10.24056/kaj.2021.11.004 ◽

2021 ◽

Vol 30 (6) ◽

pp. 141-167

Author(s):

Tae Joong Kim ◽

Yong Keun Yoo ◽

Sang Hyuk Lee

Keyword(s):

Control System ◽

Audit Quality ◽

Internal Accounting Control ◽

Accounting Control ◽

Internal Accounting

imitations of Current Cryptocurrency Accounting Methods and Suggested Improvements

Korean Accounting Journal ◽

10.24056/kaj.2021.10.004 ◽

2021 ◽

Vol 30 (6) ◽

pp. 265-302

Author(s):

Kyoung-Won Kim ◽

Su-Min Lee ◽

Seo-Yeong Kim ◽

Da-Woon Jung ◽

Eun-Sang Jee

Corporate Earnings Opacity and Stock Price Informativeness about Future Earnings

Korean Accounting Journal ◽

10.24056/kaj.2021.11.006 ◽

2021 ◽

Vol 30 (6) ◽

pp. 205-233

Author(s):

Hyung Ju Park ◽

Joong-Seok Cho

Keyword(s):

Stock Price ◽

Price Informativeness ◽

Future Earnings ◽

Corporate Earnings ◽

Stock Price Informativeness

The Effect of Corporate Strategy on Credit Rating

Korean Accounting Journal ◽

10.24056/kaj.2021.10.002 ◽

2021 ◽

Vol 30 (6) ◽

pp. 73-106

Author(s):

Jiwon Hyeon ◽

Sera Choi ◽

Tae-Sik Ahn ◽

Dae-Hyun Kwon

Keyword(s):

Corporate Strategy ◽

Credit Rating

Auditor &D Specialization and R&D Investment Sensitivity to Tobin’s Q

Korean Accounting Journal ◽

10.24056/kaj.2021.11.002 ◽

2021 ◽

Vol 30 (6) ◽

pp. 107-140

Author(s):

Wonsuk Ha ◽

Sunyoung Park

Keyword(s):

Tobin’S Q ◽

Tobin's Q ◽

D Investment

The Effect of Corporate Group Succession on the Intra-Group Transaction According to Business Groups, Outside Directors, and Financial Factors

Korean Accounting Journal ◽

10.24056/kaj.2021.11.005 ◽

2021 ◽

Vol 30 (6) ◽

pp. 169-204

Author(s):

Young Na ◽

DongHa Lee ◽

Jee Hoon Yuk

Keyword(s):

Business Groups ◽

Outside Directors ◽

Corporate Group ◽

Financial Factors

A Case Study on the Implementation of Principles-Based Accounting: Where Accounting Diversity is Respected

Korean Accounting Journal ◽

10.24056/kaj.2021.10.001 ◽

2021 ◽

Vol 30 (6) ◽

pp. 235-264

Author(s):

Jongsoo Han ◽

Sangmi Kim

The Impact of Investor Sentiment on Accrual based and Real based Earnings Management

Korean Accounting Journal ◽

10.24056/kaj.2021.09.004 ◽

2021 ◽

Vol 30 (6) ◽

pp. 1-42

Author(s):

Jin Mo Park ◽

Young Min Kwak ◽

Jung Hee Noh

Keyword(s):

Earnings Management ◽

Investor Sentiment ◽

The Impact