Issue Articles

Asian Tax Journal Vol. 25 No. 2 2024

• The Effect of Audit Effort on the Association between ESG and Tax Avoidance

  Jong-Il Park , Yun-Jeong Lee

  25(2) 9-51, 2024

  DOI:10.35850/KJTA.25.2.01

  Abstract Full Text for PDF

• Financial Fraud and Communication between External Auditors and Audit Committees

  Park, Jinha , Shim, Hoshik

  25(2) 53-82, 2024

  DOI:10.35850/KJTA.25.2.02

  Abstract Full Text for PDF

• The Relation between ESG Activities and Investors’ Heterogeneous Beliefs

  Hyun－Uk Jung , Sun－Young Byun

  25(2) 83-105, 2024

  DOI:10.35850/KJTA.25.2.03

  Abstract Full Text for PDF

• Special Corporate Tax System for Specific Industry：An Analysis of International Legislation

  Ye Ji Lee , Ji Sun Chung 세무전문대학원

  25(2) 107-132, 2024

  DOI:10.35850/KJTA.25.2.04

  Abstract Full Text for PDF

• Does Firm Value Reflect Managerial Ability?

  Yun Jeong Heo , Seung Uk Choi

  25(2) 133-155, 2024

  DOI:10.35850/KJTA.25.2.05

  Abstract Full Text for PDF

• Voluntary External Audit and Tax Compliance

  Jin Joo Moon , Ki Yong Hong

  25(2) 157-173, 2024

  DOI:10.35850/KJTA.25.2.06

  Abstract Full Text for PDF