Pub Date : 2022-02-28DOI: 10.24056/kar.2022.02.006
Hyo－Jin Lee, Joonhei Cheung, Kyu-an Jeon
{"title":"The Study on Usefulness of Book-Tax Difference at Material Change Disclosure","authors":"Hyo－Jin Lee, Joonhei Cheung, Kyu-an Jeon","doi":"10.24056/kar.2022.02.006","DOIUrl":"https://doi.org/10.24056/kar.2022.02.006","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43172220","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 : 2022-02-28DOI: 10.24056/kar.2022.02.005
H. Na, Taejin Jung
{"title":"An Explorative Study to Detect Accounting Fraud Using a Machine Learning Approach","authors":"H. Na, Taejin Jung","doi":"10.24056/kar.2022.02.005","DOIUrl":"https://doi.org/10.24056/kar.2022.02.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46804173","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 : 2022-02-28DOI: 10.24056/kar.2022.02.001
Jong-il Park, Yun-jeong Lee
{"title":"Do Discretionary RD Expense and SGA Expense Play Differential Roles in Real Earnings Management in Korea?","authors":"Jong-il Park, Yun-jeong Lee","doi":"10.24056/kar.2022.02.001","DOIUrl":"https://doi.org/10.24056/kar.2022.02.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49587850","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 : 2022-02-28DOI: 10.24056/kar.2022.02.003
Soo K. Kang, H. Shawn
{"title":"Information Risk in the Fair Value hierarchy and Audit Efforts","authors":"Soo K. Kang, H. Shawn","doi":"10.24056/kar.2022.02.003","DOIUrl":"https://doi.org/10.24056/kar.2022.02.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48201420","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 : 2022-02-28DOI: 10.24056/kar.2022.02.007
Chang Ki Choe, Taesup Shim
{"title":"The Effect of Changes in the Presentation Position of Foreign Exchange Gains and Losses in the Income Statement on Nonprofessional Investors’ Judgments","authors":"Chang Ki Choe, Taesup Shim","doi":"10.24056/kar.2022.02.007","DOIUrl":"https://doi.org/10.24056/kar.2022.02.007","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42731841","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 : 2022-02-28DOI: 10.24056/kar.2022.02.008
K. Kim, Hui Jo
{"title":"Over-investment of Discretionary R&D Expenditure and Delisting of IPO Firms: Differential Effects by Auditor Type","authors":"K. Kim, Hui Jo","doi":"10.24056/kar.2022.02.008","DOIUrl":"https://doi.org/10.24056/kar.2022.02.008","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41655596","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 : 2021-12-31DOI: 10.24056/kar.2021.12.002
Abubakar Ahmad Haruna, Mansor Noorhayati, A. Norhayati
{"title":"Ownership Structure and Real Earnings Management in Nigeria : The Moderating Effect of Risk Management Committee","authors":"Abubakar Ahmad Haruna, Mansor Noorhayati, A. Norhayati","doi":"10.24056/kar.2021.12.002","DOIUrl":"https://doi.org/10.24056/kar.2021.12.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49411626","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 : 2021-12-31DOI: 10.24056/kar.2021.12.006
W. Jung, J.-H. Yoon, Kyungho Kim
{"title":"Accounting Fraud Detection Using Forensic Techniques Based on Sentiment Analysis and Interpretable Machine Learning : Focused on Internal Control over Financial Reporting","authors":"W. Jung, J.-H. Yoon, Kyungho Kim","doi":"10.24056/kar.2021.12.006","DOIUrl":"https://doi.org/10.24056/kar.2021.12.006","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48198934","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 : 2021-12-31DOI: 10.24056/kar.2021.12.007
Seung Jun Kim, J. Park
{"title":"An Effect of Book-tax Gap, Legal Systems Difference by Countries on Earning Quality : Focusing on Book-tax Difference","authors":"Seung Jun Kim, J. Park","doi":"10.24056/kar.2021.12.007","DOIUrl":"https://doi.org/10.24056/kar.2021.12.007","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47605716","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 : 2021-12-31DOI: 10.24056/kar.2021.12.005
Jeong-han Baek, Y. Kwak
{"title":"A Study on the Effect of Convertible Bond with Refixing Option on the Usefulness of Accounting Information","authors":"Jeong-han Baek, Y. Kwak","doi":"10.24056/kar.2021.12.005","DOIUrl":"https://doi.org/10.24056/kar.2021.12.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45803048","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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