As a place for members of Korean Accounting Association to publish their study, ¡®Korean Accounting Review' plays a role of developing theories and knowledge about accounting through strict academic studies, and providing useful information to teaching accounting. Performing these roles, 'Korean Accounting Review' has set its objective of becoming the most influential scientific journal in the field of social science. The theses that the journal covers are various branches of accounting, and do not put any priority to certain study themes or methods. In order to accomplishing these goals, the editorial committee observes the following editorial policies.
(1) The most important standard for thesis publication is by the level of contribution to the study of accounting, and the content of study
includes all fields of accounting study that range not only from a pure theory for accounting and proof study but to study methodology.
(2) Any thesis applied to publish should be examined by more than two judges, who are related to the field and appointed by the chairperson
of the editorial committee. If not agreed on the request of revision by the judges, a persuasive reason is needed to prove the request to
be wrong. But the final judgment is up to the chairperson. All process of examination is not open to the public for fair assessment, and a
writer of a thesis remains anonymous until the thesis is established to be published.
(3) If the presenter is requested by the chairperson to revise his thesis, he must present a revision within six months unless with special
reasons. It is considered that the presenter abandoned his will to revise his thesis when a revision is not presented within six months,
accordingly any revisions presented afterwards are processed as theses that are newly applied for publication, which requires the writer
to remit another application fee for the publication.
(4) The theses that analyzed foreign countries¡¯ accounting systems and phenomena of accounting by using foreign findings are published
only when they are able to make an adequate contribution to the development of accounting system or accounting study of Korea.
(5) If any thesis is a mere repeated performance of foreign studies(including unpublished theses) and has no new analysis, or it has its main
theme based on a preceding study(including unpublished theses) published at home and abroad but not reveal the existence of the
preceding study and the difference between the two, application for publication is not possible.
(6) Any thesis applied to publish should not be carried on any other publications, and the writer is responsible for the content of his thesis.
The presented copy of the thesis is not returned, and the copyright on the published thesis belongs to Korean Accounting Association.
|1. Form of Thesis
(1) All theses are written in Korean or English as a rule, using word processor with the default font Shinmyeongjo, size 11, left and right side
space 30mm, up and bottom space 15mm, preface and appendix 15mm, in-between-line spacing 180.
(2) The body of a thesis is written concisely and clearly within the permissible limit of its theme and study method, and the amount of the content
excluding tables and illustrations should not excess more than 20 pages of A4-size paper.
(3) On the cover page of a thesis are title, writer¡¯s name, working place, and phone number, and acknowledgement to supporters for research
funds or to those who provided help to writing the thesis is shown at the bottom. Also, if the thesis has its origin in a thesis for a degree, the
name of a university and the list of judges and the adviser should be specified at the bottom of the cover page.
(4) When more than two people have written a thesis, they are marked the 1st writer, 2ndand so on, based on their contribution to the thesis.
If they have provided the same amount of contribution, they are indicated as co-writers.
(example) (the 1st writer) Hong, Kil-Dong
(the 2nd writer) Im, Ggeok-Jeong
(co-writer) Hong, Kil-Dong (co-writer) Im, Ggeok-Jeong
(5) Affiliation and position for each writer is written in Korean and English with their E-mail address included.
(6) At the top of the next page of the cover page is the title with an abstract presented.
(7) For a thesis reviewed anonymously, any reference to a writer¡¯s identity should be excluded except on the cover page.
(8) At the end of a thesis is written "It is confirmed that this thesis is neither published nor applied to publish on any other scientific journalor
publication." with two-line spacing from the ending.
(9) Three copies of a thesis should be sent to the chairperson of the editorial committee, and a writer keeps the original copy separately.
The writer is responsible for all matters related to sending the copies.
|2. Abstract for Thesis
(1) An abstract is written in plain terms for easy understandability and readability about theme, method, results, and contribution of the study.
(2) An abstract is written with 600 words and less with in-between-line spacing 150.
(3) An abstract written in English is attached to the end of a thesis.
|3. Key WordsTo prepare for computerization, five or less number of key words are chosen to represent the content of a thesis.
Key Words: Earnings response coefficients, Agency problems, Earnings management
|4. Thesis Writing
(1) Each paragraph of a thesis is Romanized as¥°, ¥±, ¥², and subdivisions as 1.1, 1.2, 1.3, and the next as 1.1.1, 1.1.2, 1.1.3.
(2) Quotation of other sources is marked as follows;1) Use parentheses at the end of the pertinent sentence to indicate the writer¡¯s name and
year of publishment.
Example) (Hong, Gil-Dong 1995), (Beaver 1968)
(Oh-Seong and Han-Eum 1995), (Ball and Brown 1968) -------- Co-study of two persons
(Hong, Gil-Dong et al. 1995), (Brown et al. 1987) -------- Co-study of more than three persons
(Hong, Gil-Dong 1995, 1997) --------- Several books written by the same writer
(Hong, Gil-Dong 1995a, 1995b) -------- Several books written by the same writer in the same year
(Oh-Seong 1995; Han-Eum 1995) ------- Books written by more than two different writers2) When referring to a writer¡¯s name directly, write
the year in parentheses next to the name.
Example) According to Brown et al.(1987)¡¦¡¦
(3) Abbreviations and English transcription can be used when citing name of organizations, and reports, but it should be written by its full name
with the abbreviation or English transcription to be used within parentheses when first referred to in a thesis.
Example) Enterprises under Outside Inspection(EOI), Financial Accounting Standard Board(FASB)
(4) Footnote is an important additional explanation for the content of the body. But the footnote is used only when it makes the content difficult
to understand or when it is hard to retain consistency in the explanation if the footnote is inserted in the body.
(5) Number of footnotes in the body or the table is transcribed as follows;
Part of the body/table: transcribed in superscript pattern as 1), 2)
Below the body/table: transcribed in general common words pattern as 1), 2)
(6) Tables and illustrations are included on the extra page at the end of a thesis(after bibliography), and the indication for the location of these
tables and illustrations.
(7) Tables and illustrations should be prepared to be understood without having to referring to the body.
(8) Bibliography is for the reference used in a thesis, and domestic literatures are listed alphabetically without distinction between books and
theses, followed by foreign literatures also listed alphabetically. Names of domestic
literature/books are underlined, and names of foreign literature/books are italicized.
Example) Oh-Seong. 1990. Current Accounting Theory.
Oh-Seong, Han-Eum. 1996. Study on Accounting Information Stock Price. Accounting Study(No. 11): 115-132
Gil-Dong. 1995. Accounting Information and Agency Cost. Thesis for a doctor¡¯s degree(or unpublished thesis). Hankuk University.
Tinic, S. M.
1990. A Perspective on the Stock Market Fixation on Accounting The Accounting Review 65 (October): 781-797.
Watts, R. L.
and J. L. Zimmerman. 1986. Positive Accounting Theory.Cliffs, NJ: Prentice-Hall.
Watts, R. L. and J. L. Zimmerman. 1988. Corporate Capital
Expenditure Policy working.paper. University of Rochester. Rochester. NY.