Issue Articles

Asian Tax Journal Vol. 17 No. 6 2016

• The Effect of Environmental Regulation Violation on the Implied Cost of Equity Capital

  Yong-Ki Jung

  17(6) 9-37, 2016

  Abstract Full Text for PDF

• The Effect of the Extension of Auditor Designation Range on Audit Hour

  Kyu-An Jeon

  17(6) 39-77, 2016

  Abstract Full Text for PDF

• The Effect of Industry Concentration on Revenue Contribution of Entertainment Expense

  Won-Wook Choi

  17(6) 79-109, 2016

  Abstract Full Text for PDF

• The Effect of Financial Statement Comparability on Bond Yield Spreads

  Hyunjung Choi

  17(6) 111-142, 2016

  Abstract Full Text for PDF

• An Study on Tax Cred it on Safety and Health －Focus on Company Size and Industry Type－

  Chung jin Shim , Koo , Ja-Eun

  17(6) 143-173, 2016

  Abstract Full Text for PDF

• A Study of the Expectation Gap for the External Audit and its Mitigating Solutions

  Kim, Kwang-Yoon

  17(6) 175-200, 2016

  Abstract Full Text for PDF

• Correlation of Review Opinion on the Internal Accounting Control System (“IACS”) and Material Misstatements in Financial Statements

  Sangok Oh

  17(6) 201-225, 2016

  Abstract Full Text for PDF

• Consideration and Improvement about the Gift Tax on the Related Party Transactions

  Gyuyoung Hwang

  17(6) 227-248, 2016

  Abstract Full Text for PDF