Issue Articles

Asian Tax Journal Vol. 20 No. 3 2019

• The Effects of Taxpayers’Personal Ethics, Social Norm, Social Identification and Tax Investigation on their Tax Compliance

  Kim Kwanhyung , Tae Sup, Shim

  20(3) 9-42, 2019

  DOI:10.35850/KJTA.20.3.01

  Abstract Full Text for PDF

• The Effect of Rank－specific Audit Hours on Initial Audit Quality

  Sin Su-jin , Bae, Seongho

  20(3) 43-75, 2019

  DOI:10.35850/KJTA.20.3.02

  Abstract Full Text for PDF

• The Effects of the Change of Largest Shareholder on the Possibility of Error in Financial Statements

  Eun Joo， Cho , Jong Sung Park

  20(3) 77-103, 2019

  DOI:10.35850/KJTA.20.3.03

  Abstract Full Text for PDF

• The Effect of Corporate Tax Strategy on Corporate Bond Yields

  KYONGSUN HEO , EUNG GIL KIM , Seoyoung Doo

  20(3) 105-135, 2019

  DOI:10.35850/KJTA.20.3.04

  Abstract Full Text for PDF

• The Effects of Auditor－provided Tax Serviceson Firm’s Activity of Real Earnings Management

  Heuikyu Kim , SHIN SEUNG MYO

  20(3) 137-164, 2019

  DOI:10.35850/KJTA.20.3.05

  Abstract Full Text for PDF

• Comparisons of Tax Avoidance Measures Using Book－Tax Differences

  Park, Han-Soon

  20(3) 165-188, 2019

  DOI:10.35850/KJTA.20.3.06

  Abstract Full Text for PDF

• A Study on the Improvement of Inheritance Tax and Gift Tax Act through analyses on Precedents of the Tax Tribunal

  Ki, Eun－Sun , Jun Yong Shim , Kim, Ki Young , Yoon Jae Won

  20(3) 189-224, 2019

  DOI:10.35850/KJTA.20.3.07

  Abstract Full Text for PDF