Korean Accounting Review
Latest Publications

TOTAL DOCUMENTS

198

(FIVE YEARS 131)

H-INDEX

1

(FIVE YEARS 0)

Published By Korean Accounting Association (Kaa)

2508-7193, 1229-3288

Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

A Study on ESG Determinants and Firm Value : Focusing on Economic Policy Uncertainty and Operating Income Volatility

Korean Accounting Review ◽

10.24056/kar.2021.12.004 ◽

2021 ◽

Vol 46 (6) ◽

pp. 115-139

Author(s):

Chang Seop Rhee ◽

A-reum Jung ◽

Hongmin Chun

Keyword(s):

Economic Policy ◽

Policy Uncertainty ◽

Income Volatility ◽

Operating Income ◽

Economic Policy Uncertainty

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Accounting Fraud Detection Using Forensic Techniques Based on Sentiment Analysis and Interpretable Machine Learning : Focused on Internal Control over Financial Reporting

Korean Accounting Review ◽

10.24056/kar.2021.12.006 ◽

2021 ◽

Vol 46 (6) ◽

pp. 181-218

Author(s):

Woojune Jung ◽

Jaewoon Yoon ◽

Kyungho Kim

Keyword(s):

Machine Learning ◽

Sentiment Analysis ◽

Financial Reporting ◽

Internal Control ◽

Fraud Detection ◽

Accounting Fraud ◽

Interpretable Machine Learning ◽

Learning Focused

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An Effect of Book-tax Gap, Legal Systems Difference by Countries on Earning Quality : Focusing on Book-tax Difference

Korean Accounting Review ◽

10.24056/kar.2021.12.007 ◽

2021 ◽

Vol 46 (6) ◽

pp. 219-253

Author(s):

Seung Jun Kim ◽

Jae Whan Park

Keyword(s):

Legal Systems ◽

Tax Gap ◽

Earning Quality

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A Study on the Effect of Convertible Bond with Refixing Option on the Usefulness of Accounting Information

Korean Accounting Review ◽

10.24056/kar.2021.12.005 ◽

2021 ◽

Vol 46 (6) ◽

pp. 141-179

Author(s):

Jeong Han Baek ◽

Young Min Kwak

Keyword(s):

Accounting Information ◽

Convertible Bond

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Ownership Structure and Real Earnings Management in Nigeria : The Moderating Effect of Risk Management Committee

Korean Accounting Review ◽

10.24056/kar.2021.12.002 ◽

2021 ◽

Vol 46 (6) ◽

pp. 37-65

Author(s):

Abubakar Ahmad Haruna ◽

Mansor Noorhayati ◽

Abdullah Norhayati

Keyword(s):

Risk Management ◽

Earnings Management ◽

Ownership Structure ◽

Moderating Effect ◽

Real Earnings Management ◽

Management Committee ◽

Risk Management Committee

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Changes in the Conceptual Framework for Financial Reporting and the Accounting Environment and Accounting Conservatism : An Analysis on the Time Series Trend over the Past 20 Years

Korean Accounting Review ◽

10.24056/kar.2021.12.001 ◽

2021 ◽

Vol 46 (6) ◽

pp. 1-36

Author(s):

Woo Jae Lee

Keyword(s):

Time Series ◽

Conceptual Framework ◽

Financial Reporting ◽

Accounting Conservatism ◽

The Past ◽

Accounting Environment

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The Effect of Company Characteristics on Relationship between Overinvestment and Future Earnings Response Coefficient : Board of Director, Audit Committee and Manager’s Characteristics

Korean Accounting Review ◽

10.24056/kar.2021.12.008 ◽

2021 ◽

Vol 46 (6) ◽

pp. 254-295

Author(s):

Do Youn Kim ◽

Jeong Ok Kim

Keyword(s):

Audit Committee ◽

Future Earnings ◽

Earnings Response Coefficient ◽

Board Of Director ◽

Response Coefficient ◽

Earnings Response

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The Effect of Losses Avoidance and Corporate Governance on Tax Divergence

Korean Accounting Review ◽

10.24056/kar.2021.12.003 ◽

2021 ◽

Vol 46 (6) ◽

pp. 67-113

Author(s):

Jongil Park ◽

Yun-Jeong Lee

Keyword(s):

Corporate Governance

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Corporate Disclosure and Major Shareholders’ Share Pledging

Korean Accounting Review ◽

10.24056/kar.2021.10.001 ◽

2021 ◽

Vol 46 (5) ◽

pp. 1-40

Author(s):

Wonsuk Ha ◽

Seunghee Yang

Keyword(s):

Corporate Disclosure

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Decomposition of Managerial Shareholding: Role of Monetary Incentives and Control Rights in Financial Misreporting

Korean Accounting Review ◽

10.24056/kar.2021.10.005 ◽

2021 ◽

Vol 46 (5) ◽

pp. 165-197

Author(s):

Jae Hwan Ahn

Keyword(s):

Monetary Incentives ◽

Control Rights ◽

Financial Misreporting ◽

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