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Korean Governmental Accounting Review最新文献

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주민참여예산제도의 제도화 수준과 지방자치단체의 회계투명성 : 정치적 경쟁의 조절효과를 중심으로 居民参与预算制度的制度化水平与地方自治团体的会计透明度:以政治竞争的调节效果为中心
Korean Governmental Accounting Review Pub Date : 2022-12-31 DOI: 10.15710/kgar.2022.20.3.57
Sun-Moon Jung, Jae Hwan Ahn, Wonsuk Ha
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引用次数: 0
Harmonization Plan between Accounting Standards for Private Schools and Accounting Standards for Public Interest Corporations 私立学校会计准则与公益公司会计准则的协调方案
Korean Governmental Accounting Review Pub Date : 2022-12-31 DOI: 10.15710/kgar.2022.20.3.93
Sunkook Kwon, Jiyoung Jang
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引用次数: 0
Case study on accounting and disclosure for virtual assets 虚拟资产会计与披露案例研究
Korean Governmental Accounting Review Pub Date : 2022-12-31 DOI: 10.15710/kgar.2022.20.3.125
Moon-sub Song, KyungS . Park, K. Kim
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引用次数: 0
Empirical Study on Asymmetric Cost Behavior of Local Governments 地方政府不对称成本行为实证研究
Korean Governmental Accounting Review Pub Date : 2022-08-31 DOI: 10.15710/kgar.2022.20.2.71
S. Kang, Heewoo Park
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引用次数: 0
Auditor Size and Audit Quality : Focusing on the Rank-Specific Audit Hours 审核员规模与审计质量:以分级审计时数为重点
Korean Governmental Accounting Review Pub Date : 2022-08-31 DOI: 10.15710/kgar.2022.20.2.21
Minju Kang, Seong-ho Bae
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引用次数: 0
Empirical study on the budget amount's disclosure and winning bid rate in the government contracts 政府合同预算金额公开与中标率的实证研究
Korean Governmental Accounting Review Pub Date : 2022-08-31 DOI: 10.15710/kgar.2022.20.2.1
Byunggeor Moon, J. Jeong
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引用次数: 0
A Study on Improving Government Subsidy Programs : Focusing on the Integrated Government Subsidies Management System 完善政府补贴制度研究——以政府补贴综合管理制度为中心
Korean Governmental Accounting Review Pub Date : 2022-08-31 DOI: 10.15710/kgar.2022.20.2.103
Meeok Cho, Hee-chun Roh
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引用次数: 0
Improving National Pension Accounting According to Changes in Korea's Population Structure 根据韩国人口结构变化改进国民年金核算
Korean Governmental Accounting Review Pub Date : 2022-04-30 DOI: 10.15710/kgar.2022.20.1.111
Sang-Ro Kim, Kwanghee Cho
{"title":"Improving National Pension Accounting According to Changes in Korea's Population Structure","authors":"Sang-Ro Kim, Kwanghee Cho","doi":"10.15710/kgar.2022.20.1.111","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.1.111","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122143740","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
Verification of accounting transparency of public interest corporations using Benford’s law 用本福德法验证公益公司会计透明度
Korean Governmental Accounting Review Pub Date : 2022-04-30 DOI: 10.15710/kgar.2022.20.1.33
Sang-yum Kang, Dong-wuk Kim, Mi-Hyun Ko
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引用次数: 0
The Improvement of the Reliability of National Accounting from the Participants’ Perspectives in National Settlement Process : Study on Asset-related Accounting Errors 国民结算过程中参与者视角下国民会计可靠性的提高——资产相关会计差错研究
Korean Governmental Accounting Review Pub Date : 2022-04-30 DOI: 10.15710/kgar.2022.20.1.71
B. Kim, Yeejin Jeon
{"title":"The Improvement of the Reliability of National Accounting from the Participants’ Perspectives in National Settlement Process : Study on Asset-related Accounting Errors","authors":"B. Kim, Yeejin Jeon","doi":"10.15710/kgar.2022.20.1.71","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.1.71","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"233 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120977918","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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