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Korean Accounting Review最新文献

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회계이익과 과세소득 차이가 감사보수 및 감사시간에 미치는 영향: 잠정 BTD를 중심으로 会计利润与应税收入之差对审计报酬及审计时间的影响:以临时BTD为中心
Korean Accounting Review Pub Date : 2023-08-31 DOI: 10.24056/kar.2023.08.002
승준 김, 성종 박, 효진 이
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引用次数: 0
재무건전성이 기술특례상장기업의 주가폭락위험에 미치는 영향 财务健全性对技术特例上市企业股价暴跌风险的影响
Korean Accounting Review Pub Date : 2023-08-31 DOI: 10.24056/kar.2023.08.005
희정 홍, 선영 박
{"title":"재무건전성이 기술특례상장기업의 주가폭락위험에 미치는 영향","authors":"희정 홍, 선영 박","doi":"10.24056/kar.2023.08.005","DOIUrl":"https://doi.org/10.24056/kar.2023.08.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992378","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 지정감사인이 표준 대비 실제감사시간을 보다 증가시키는가? 자율 교체 감사인과 비교를 중심으로 周期性指定审计人员是否比标准增加实际审计时间?以与自律交替监事做比较
Korean Accounting Review Pub Date : 2023-08-31 DOI: 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":"6 1","pages":"0"},"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}
引用次数: 0
기업에 발생한 중요사건이 경영진단의견서(MD&A)에 미치는 영향 企业重要案件对经营诊断意见书(MD&A)的影响
Korean Accounting Review Pub Date : 2023-08-31 DOI: 10.24056/kar.2023.08.003
만조 한, 현권 조
{"title":"기업에 발생한 중요사건이 경영진단의견서(MD&A)에 미치는 영향","authors":"만조 한, 현권 조","doi":"10.24056/kar.2023.08.003","DOIUrl":"https://doi.org/10.24056/kar.2023.08.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992381","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
정치적 이념과 소득수준이 납세자의 교환 공평성 인식에 미치는 영향에 관한 연구 关于政治理念和收入水平对纳税人交换公平认识影响的研究
Korean Accounting Review Pub Date : 2023-08-31 DOI: 10.24056/kar.2023.08.001
영한 이, 혜영 이
{"title":"정치적 이념과 소득수준이 납세자의 교환 공평성 인식에 미치는 영향에 관한 연구","authors":"영한 이, 혜영 이","doi":"10.24056/kar.2023.08.001","DOIUrl":"https://doi.org/10.24056/kar.2023.08.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992380","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
A Tail of Two Crises: Financial Crises and Corporate Restructuring – Focusing on the Corporate Lifecycle 两大危机的尾巴：金融危机与企业重组——聚焦企业生命周期
Korean Accounting Review Pub Date : 2023-06-30 DOI: 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":" ","pages":""},"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}
引用次数: 0
Does General Counsels mitigate Opportunistic Behaviors when Auditor Replacement?* 总法律顾问在更换审计师时是否减少了机会主义行为?＊
Korean Accounting Review Pub Date : 2023-06-30 DOI: 10.24056/kar.2023.06.001
S. Oh, G. Kim, Ho-Young Lee
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引用次数: 0
Macroeconomic Uncertainty, Audit Pricing, and Audit Effort: Evidence from Korea* 宏观经济的不确定性、审计定价和审计努力——来自韩国的证据*
Korean Accounting Review Pub Date : 2023-06-30 DOI: 10.24056/kar.2023.06.002
Yongsuk Yun, J. Shin
{"title":"Macroeconomic Uncertainty, Audit Pricing, and Audit Effort: Evidence from Korea*","authors":"Yongsuk Yun, J. Shin","doi":"10.24056/kar.2023.06.002","DOIUrl":"https://doi.org/10.24056/kar.2023.06.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47426670","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
The Moderating Role of General Counsel on the Relationship between Clients’ Litigation Risk and Audit Efforts 总法律顾问在客户诉讼风险与审计工作关系中的调节作用
Korean Accounting Review Pub Date : 2023-06-30 DOI: 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":" ","pages":""},"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}
引用次数: 0
The Effect of the Pay Gap between the CEO and the Top Management Team on Related Party Transactions CEO与高层管理团队薪酬差距对关联交易的影响
Korean Accounting Review Pub Date : 2023-06-30 DOI: 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":" ","pages":""},"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}
引用次数: 0
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