Korean Accounting Review

Aims & Scope

Korean Accounting Research (KAR) is a scholarly journal that publishes scientific research on the practice of accounting focusing on the problems, interest, and concerns of managers, accountants, and regulators.

As the official journal of the Korean Accounting Association which is the largest accounting academic society in Korea, KAR aims to develop accounting theory and expand knowledge on accounting by rigorous academic research.

Also, it seeks to provide information useful for accounting education and practition.

Expected readers are academicians, graduate students, certified public accountants, practitioners, regulators, and investors.

KAR publishes studies on financial accounting, managerial accounting, taxation, auditing, and governmental accounting from both normative and descriptive perspectives.

KAR publication type includes pure theory, analytical (modeling), archival, behavioral research, review, case study, and survey.

KAR does not limit research methodology or subjects as long as the articles meet the standards established for publication in KAR.

The main criterion for publication is the significance of the submission’s contribution to accounting research KAR aims to broaden the range of readers around the world.

Given that Korea has developed from one of the poorest countries in the world following the Korean War to the 3rd largest economy in Asia (following China and Japan) and 12th largest in the world in terms of GDP in 2018, the demand for understanding Korean economy has been increasing.

To share the knowledge and challenges that Korean accounting confronted, KAR is on the way to broaden its visibility and accessibility around the world.

View Aims & Scope

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Metrics & Ranking

SJR (SCImago Journal Rank)

Year	Value
2024	0.201

Quartile

Year	Value
2024	Q4

h-index

Year	Value
2024	5

Journal Rank

Year	Value
2024	21140

Journal Citation Indicator

Year	Value
2024	45

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• 표준감사시간제도 도입이 감사품질에 미치는 영향*

  Citation: 9

  Authors: 연주, 민희, 규안

• The Effect of the Composition of Audit Committee Financial Expertise on Industry Specialist Auditor Choice and Audit

  Citation: 8

  Authors: Bomi, Hyejin, Jong-Hag

• 주기적 감사인 지정제와 자유수임제의 비교: 감사품질을 중심으로

  Citation: 7

  Authors: 종일, 선문, 윤정

• The Effect of National Pension Blockholders on Corporate Social Responsibility

  Citation: 7

  Authors: Yu Jin, Jung In

• The Effect of Accounting Comparability on Post-Earnings-Announcement Drift

  Citation: 6

  Authors: Jong Won, Ju Hyoung

• Business Strategy and Earnings Management

  Citation: 6

  Authors: Gyu Dam, Kap Soon, Hyun Soo

• The Effect of Covid19 on the Discretionary Asset Impairments in the Quarterly Report

  Citation: 5

  Authors: Won-Wook, Sun-Ae

• Managers’ Responses to the Announcement of K-IFRS 1116

  Citation: 5

  Authors: Byungchul, Sooin, Doocheol

• Labor Mix Hours of Industry Specialist Auditors : Analysis on Audit Firm and Audit Partner

  Citation: 4

  Authors: Gil S., Jeong-Taek, Seung Uk

• The Effect of Auditor Characteristics on Audit Fee Discount and Audit Quality during the Global Financial Crisis

  Citation: 4

  Authors: Heesun, Meeok

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