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Korean Accounting Review最新文献

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감사인의 실제-계약 시간차이 및 보수차이와 감사품질의 관계: 감사품질의 측정을 위한 새로운 접근 审计人员的实际-合同时间差和报酬差与审计质量的关系：衡量审计质量的新方法
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-04-30 DOI: 10.24056/kar.2023.04.003
종일 박, 희연 선우, 윤정 이
{"title":"감사인의 실제-계약 시간차이 및 보수차이와 감사품질의 관계: 감사품질의 측정을 위한 새로운 접근","authors":"종일 박, 희연 선우, 윤정 이","doi":"10.24056/kar.2023.04.003","DOIUrl":"https://doi.org/10.24056/kar.2023.04.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44908198","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}
引用次数: 1
감사시장에서의 경쟁에 대한 투자자들의 반응* 投资者对审计市场竞争的反应*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-04-30 DOI: 10.24056/kar.2023.04.001
예원 김, 용규 이
{"title":"감사시장에서의 경쟁에 대한 투자자들의 반응*","authors":"예원 김, 용규 이","doi":"10.24056/kar.2023.04.001","DOIUrl":"https://doi.org/10.24056/kar.2023.04.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46687940","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}
引用次数: 0
차별적 손익인식 적시성 모형의 호재/악재 집단 분류변수와 편의* 差别损益认识及时性模型的利好/不利因素集团分类变数和便利*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-04-30 DOI: 10.24056/kar.2023.04.005
원선 백
{"title":"차별적 손익인식 적시성 모형의 호재/악재 집단 분류변수와 편의*","authors":"원선 백","doi":"10.24056/kar.2023.04.005","DOIUrl":"https://doi.org/10.24056/kar.2023.04.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47492868","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}
引用次数: 0
주기적 감사인 지정제와 자유수임제의 비교: 감사품질을 중심으로 周期性审计人员指定制与自由任职制的比较:以审计质量为中心
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-04-30 DOI: 10.24056/kar.2023.04.002
종일 박, 선문 정, 윤정 이
{"title":"주기적 감사인 지정제와 자유수임제의 비교: 감사품질을 중심으로","authors":"종일 박, 선문 정, 윤정 이","doi":"10.24056/kar.2023.04.002","DOIUrl":"https://doi.org/10.24056/kar.2023.04.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46429414","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}
引用次数: 0
투자자 심리가 기업의 적정투자에 미치는 영향* 投资者心理对企业适当投资的影响*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-04-30 DOI: 10.24056/kar.2023.04.004
정한 백, 정모 김
{"title":"투자자 심리가 기업의 적정투자에 미치는 영향*","authors":"정한 백, 정모 김","doi":"10.24056/kar.2023.04.004","DOIUrl":"https://doi.org/10.24056/kar.2023.04.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48259958","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}
引用次数: 0
감사시간과 주가붕괴위험 간의 관계: 직급별 감사시간을 중심으로* 审计时间与股价崩溃风险之间的关系:以分级审计时间为中心*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-02-28 DOI: 10.24056/kar.2023.02.004
기만 남, 종은 이
{"title":"감사시간과 주가붕괴위험 간의 관계: 직급별 감사시간을 중심으로*","authors":"기만 남, 종은 이","doi":"10.24056/kar.2023.02.004","DOIUrl":"https://doi.org/10.24056/kar.2023.02.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47449816","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}
引用次数: 0
실제감사시간과 표준감사시간의 차이가 조세회피에 미치는 영향* 实际审计时间和标准审计时间的差异对避税的影响*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-02-28 DOI: 10.24056/kar.2023.02.003
정희 이, 유선 이, 규안 전
{"title":"실제감사시간과 표준감사시간의 차이가 조세회피에 미치는 영향*","authors":"정희 이, 유선 이, 규안 전","doi":"10.24056/kar.2023.02.003","DOIUrl":"https://doi.org/10.24056/kar.2023.02.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44242503","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}
引用次数: 2
공매도와 판매관리비 정보의 체계적 관련성에 관한 연구* 卖空与销售管理费信息系统关联性研究*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-02-28 DOI: 10.24056/kar.2023.02.005
준희 정, 도훈 기, 강성 허
{"title":"공매도와 판매관리비 정보의 체계적 관련성에 관한 연구*","authors":"준희 정, 도훈 기, 강성 허","doi":"10.24056/kar.2023.02.005","DOIUrl":"https://doi.org/10.24056/kar.2023.02.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46780333","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}
引用次数: 0
유동성위험 주석의 정보유용성* 流动性风险注释的信息有用性*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-02-28 DOI: 10.24056/kar.2023.02.002
상혁 이, 용근 유
{"title":"유동성위험 주석의 정보유용성*","authors":"상혁 이, 용근 유","doi":"10.24056/kar.2023.02.002","DOIUrl":"https://doi.org/10.24056/kar.2023.02.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47082987","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}
引用次数: 0
ESG 리딩기업과 ESG 성과: 재벌기업을 중심으로* ESG领先企业和ESG成果：以财阀企业为中心*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-02-28 DOI: 10.24056/kar.2023.02.001
승희 양, 홍민 전
{"title":"ESG 리딩기업과 ESG 성과: 재벌기업을 중심으로*","authors":"승희 양, 홍민 전","doi":"10.24056/kar.2023.02.001","DOIUrl":"https://doi.org/10.24056/kar.2023.02.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43200490","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}
引用次数: 0
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