Issue Articles

Asian Tax Journal Vol. 26 No. 2 2025

• The Effect of the CEO Tenure on the Tax Burden

  Hyun Uk Jung , Sun－Young Byun

  26(2) 9-34, 2025

  DOI:10.35850/KJTA.26.2.01

  Abstract Full Text for PDF

• The Effect of Changes in the External Audit Regulations on Accounting Conservatism

  Soo Yeol Choi , Min－hee Kim , Hee Chun Roh

  26(2) 35-69, 2025

  DOI:10.35850/KJTA.26.2.02

  Abstract Full Text for PDF

• Key Audit Matters and Tax Avoidance ：The Informational Value of Tax Accounts and the Role of Auditors

  Grace Goun Kim , Kyeongheum Ra , Won－Wook Choi

  26(2) 71-107, 2025

  DOI:10.35850/KJTA.26.2.03

  Abstract Full Text for PDF

• Board Diversity and SG&A Stickiness：Evidence from Age Diversity

  Jiwon Hyeon

  26(2) 109-134, 2025

  DOI:10.35850/KJTA.26.2.04

  Abstract Full Text for PDF