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The Association between Earnings Transparency and Dividend Payout
27(2) 9-41, 2026
A Study on the Improvement of the Housing Holding Tax System
27(2) 269-326, 2026
A Study on National Institutional Characteristics and Corporate Social Responsibility
27(2) 43-65, 2026
Internal Accounting Expertise and the Quality of Financial Reporting ：Focusing on Differential Effects Across the Corporate Life Cycle
27(1) 9-43, 2026
Determinants of Accounting Method Choice in Mergers Under Common Control
27(2) 389-413, 2026
The Effects of the Application of the IFRS 9 Expected Credit Loss Model：Focusing on Abnormal Loan Loss Provisions and Value Relevance of Bank
26(6) 43-86, 2025
A Study on the Adoption of Accounting Business Process Outsourcing(BPO) to Enhance Ex－ante Accounting Transparency in Public－interest Corporations
26(6) 117-148, 2025
Earnings Management Using the Tax Expense, Earnings Persistence, Future Firms Performance, and Firms Value
24(3) 93-145, 2023
The Impact of Information-Sharing Activities in Online Stock Message Boards on Corporate Tax Avoidance
27(2) 67-101, 2026
Interpretation of the Concept of “Resident” Where the Person Subject to Foreign Financial Account Reporting Obligations Is a Dual Resident : Supreme Court Decision No. 2024Ma6881, April 17, 2025
27(2) 103-131, 2026
The Impact of Changes in Dividend Record Dates on Market Reactions to Dividend Announcements
27(2) 359-387, 2026
Effect of IFRS9’s Fast Recognition of Loan Loss Provisions on the Management Performance of Banking Industry
24(2) 155-183, 2023
Audit Review and the Change of Audit Quality
22(2) 133-160, 2021
A Reexamination of Abnormal Audit Fees or Audit Hours and Audit Quality29) －New Data and New Evidence－
19(5) 9-53, 2018
The Effect of Accrual-based and Real Earnings Management by Non-listed Small Firms on Auditor Choices －Focused on Initial External Audited Firms－
14(3) 29-72, 2013
The Effect of Audit Quality on Quarterly Earnings Management
13(3) 9-51, 2012
The Relationship between CEO Overconfidence and Pay Disparity
27(2) 133-179, 2026
How to Revise Tax Laws to Reasonably Calculate the Education Tax Base of Long-term Non-life Insurance Contracts Based on the Critical Review on a Recent Supreme Court Case
27(2) 181-205, 2026
The Impact of the Regulations on Foreign Tax Credit on the Tax-Saving Accounts : Focusing on ISA and Retirement Pension Accounts
27(2) 327-358, 2026
A Study on the Improvement of the Input Tax Credit System for Rationalizing Taxation on Secondhand Goods Transactions：Focusing on the Cases of Switzerland and Japan
26(6) 9-42, 2025