Review of Accounting and Policy Studies
Latest Publications

TOTAL DOCUMENTS

124

(FIVE YEARS 113)

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0

(FIVE YEARS 0)

Published By Korean Academic Society Of Accounting

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Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

An Exploratory Study on Social Value Measurement: Focusing on Economic Analysis of Preliminary Feasibility Study

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.11.26.4.189 ◽

2021 ◽

Vol 26 (4) ◽

pp. 189-210

Author(s):

Hee－Ju Hwang ◽

Sang－Pil Yoon

Keyword(s):

Economic Analysis ◽

Feasibility Study ◽

Exploratory Study ◽

Social Value ◽

Value Measurement

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The Study on the Effect of the Number of Due Diligence on Financial Assets on Restraining Earnings Management

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.11.26.4.1 ◽

2021 ◽

Vol 26 (4) ◽

pp. 1-21

Author(s):

Kwang－Bok Hue

Keyword(s):

Earnings Management ◽

Financial Assets ◽

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The Effect of Voluntary Disclosure of the Schedule of Manufacturing Cost on Audit Report Lag

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.11.26.4.135 ◽

2021 ◽

Vol 26 (4) ◽

pp. 135-166

Author(s):

Hyun－Min Oh ◽

Sam－Bock Park

Keyword(s):

Voluntary Disclosure ◽

Manufacturing Cost ◽

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Changes in the Quality of Earnings and Value Relevance of Accounting Information after IFRS Adoption

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.11.26.4.109 ◽

2021 ◽

Vol 26 (4) ◽

pp. 109-134

Author(s):

Ju－Bi Lee ◽

Sung－Whan Park

Keyword(s):

Value Relevance ◽

Accounting Information ◽

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The Determinants of Cash Compensation for Listed Companies in China

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.11.26.4.77 ◽

2021 ◽

Vol 26 (4) ◽

pp. 77-107

Author(s):

Xiao－Li Chen ◽

Jeong－Mi Choi

Keyword(s):

Listed Companies ◽

Cash Compensation

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The Effects of Abnormal Audit Hours and Abnormal Internal Quality Assurance Hours on the Cost of Equity Capital and the Moderating Effect of Audit Firm Size

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.11.26.4.23 ◽

2021 ◽

Vol 26 (4) ◽

pp. 23-52

Author(s):

Jae－Ho Yeo ◽

Yong－Eon Cho ◽

Soon－Gum Ha

Keyword(s):

Quality Assurance ◽

Firm Size ◽

Equity Capital ◽

Moderating Effect ◽

Internal Quality ◽

Cost Of Equity Capital ◽

Cost Of Equity ◽

Internal Quality Assurance ◽

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The Growth and Profitability of SMEs and the Job Creation Effect of Government Subsidies

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.11.26.4.53 ◽

2021 ◽

Vol 26 (4) ◽

pp. 53-76

Author(s):

Ji－Eun Park ◽

Seong－Pyo Cho

Keyword(s):

Job Creation ◽

Government Subsidies

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The Relationship between Anti－Takeover Provisions and Audit Fees

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.11.26.4.167 ◽

2021 ◽

Vol 26 (4) ◽

pp. 167-188

Author(s):

A－Young Lee ◽

Ha－Yeon Park

Keyword(s):

The Relationship

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The Revision of Preliminary Financial Statement and Review Opinion on Internal Control over Financial Reporting

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.08.26.3.171 ◽

2021 ◽

Vol 26 (3) ◽

pp. 171-197

Author(s):

Nae－Chul Kang

Keyword(s):

Financial Reporting ◽

Internal Control ◽

Financial Statement

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The Relationship among Sustainability Leadership, SMCS, Communication, and Business Performance

Review of Accounting and Policy Studies ◽

10.21737/raps.2021.08.26.3.139 ◽

2021 ◽

Vol 26 (3) ◽

pp. 139-169

Author(s):

Sang－Wan Lee ◽

Tae－Jong Leem ◽

Sang－Hyeob Park

Keyword(s):

Business Performance ◽

Sustainability Leadership ◽

The Relationship

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