Pub Date : 2023-08-31DOI: 10.24056/kar.2023.08.002
승준 김, 성종 박, 효진 이
{"title":"회계이익과 과세소득 차이가 감사보수 및 감사시간에 미치는 영향: 잠정 BTD를 중심으로","authors":"승준 김, 성종 박, 효진 이","doi":"10.24056/kar.2023.08.002","DOIUrl":"https://doi.org/10.24056/kar.2023.08.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992379","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-31DOI: 10.24056/kar.2023.08.004
종일 박, 선문 정, 윤정 이
{"title":"주기적 지정감사인이 표준 대비 실제감사시간을 보다 증가시키는가? 자율 교체 감사인과 비교를 중심으로","authors":"종일 박, 선문 정, 윤정 이","doi":"10.24056/kar.2023.08.004","DOIUrl":"https://doi.org/10.24056/kar.2023.08.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-30DOI: 10.24056/kar.2023.06.003
Jeong-Mo Kim
{"title":"A Tail of Two Crises: Financial Crises and Corporate Restructuring – Focusing on the Corporate Lifecycle","authors":"Jeong-Mo Kim","doi":"10.24056/kar.2023.06.003","DOIUrl":"https://doi.org/10.24056/kar.2023.06.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44117880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-30DOI: 10.24056/kar.2023.06.001
S. Oh, G. Kim, Ho-Young Lee
{"title":"Does General Counsels mitigate Opportunistic Behaviors when Auditor Replacement?*","authors":"S. Oh, G. Kim, Ho-Young Lee","doi":"10.24056/kar.2023.06.001","DOIUrl":"https://doi.org/10.24056/kar.2023.06.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48446402","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-30DOI: 10.24056/kar.2023.06.004
Seul Gi Oh, G. Kim, Sungkyu Sohn
{"title":"The Moderating Role of General Counsel on the Relationship between Clients’ Litigation Risk and Audit Efforts","authors":"Seul Gi Oh, G. Kim, Sungkyu Sohn","doi":"10.24056/kar.2023.06.004","DOIUrl":"https://doi.org/10.24056/kar.2023.06.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43767971","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-30DOI: 10.24056/kar.2023.06.005
J. Hong, Sung-Min Jeon, S. Yu
{"title":"The Effect of the Pay Gap between the CEO and the Top Management Team on Related Party Transactions","authors":"J. Hong, Sung-Min Jeon, S. Yu","doi":"10.24056/kar.2023.06.005","DOIUrl":"https://doi.org/10.24056/kar.2023.06.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47087933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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