ScholarWorks@Dongguk University

1. Journal Articles(Dongguk Business School > Department of Accounting > 1. Journal Articles)244

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Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 244

KCI
기업지배구조 수준과 주주환원에 관한 연구：기업지배구조보고서상 핵심지표 준수를 중심으로

이경석; 남혜정

ArticleIssue Date2026Citation세무와회계저널, v.27, no.1, pp 131 - 171Publisher한국세무학회
KCI
ESG 등급과 경영진-종업원 간 임금격차의 관련성

이윤정; 박종일; 정선문

ArticleIssue Date2026Citation경영학연구, v.55, no.1, pp 149 - 182Publisher한국경영학회
KCI
재무제약과 현금조세회피

서반석; 김갑순

ArticleIssue Date2025Citation세무학연구, v.42, no.4, pp 31 - 71Publisher한국세무학회
SCOPUSKCI
Social and Financial Performance Management in Mission-Driven Firms

Jae Yong Shin; Jason Gwanhee Kim; Sun-Moon Jung

ArticleIssue Date2025Citation회계학연구, v.50, no.6, pp 1 - 38Publisher한국회계학회
SSCISCOPUS
Related Party Transactions, Political Connection, and Firm Performance: Evidence from Indonesiaopen access

Lee, Sung-Tae; Jung, Sun-Moon; Utami, Nilamsari Putri

ArticleIssue Date2026CitationSAGE Open, v.16, no.1PublisherSAGE Publications Inc.
SCOPUSESCI
Agency Problem and the Use of Past Spending Variance Information in Government Budgetingopen access

Han, Seung-youb; Jung, Sun-Moon; Park, Sohee; Shin, Jae Yong

ArticleIssue Date2025CitationJournal of Management Accounting ResearchPublisherAmerican Accounting Association
SSCISCOPUS
Corporate Governance and Annual Report Readability: Testing the Management Obfuscation Hypothesisopen access

Lee, Seung Jae; Choi, Jun Hyeok; Kim, Jeong-Taek

ArticleIssue Date2025CitationEmerging Markets Finance & TradePublisherTaylor & Francis
SSCISCOPUS
Robot taxes and corporate cash holdings: evidence from a policy-induced natural experimentopen access

Sim, Jae Yeon; Lee, Seung Jae; Chun, Hongmin

ArticleIssue Date2025CitationApplied EconomicsPublisherTaylor & Francis
SCOPUSKCI
Do Analysts See through Misreporting? Evidence from SEC-Enforced Misreporting Casesopen access

권세원; 안재환; 정선문

ArticleIssue Date2025CitationGlobal Business and Finance Review, v.30, no.11, pp 46 - 63Publisher사람과세계경영학회
SSCISCOPUS
Integrating ESG and innovation: the path to ambidextrous and profitable corporate strategiesopen access

Kim, Kyeongmin; Lee, Seung Jae

ArticleIssue Date2025CitationApplied EconomicsPublisherTaylor & Francis
KCI
보험회사의 사회공헌활동이 보험계약유지율에 미치는 영향

남혜정

ArticleIssue Date2025Citation리스크관리연구, v.36, no.3, pp 29 - 60Publisher한국리스크관리학회
KCI
경영자 과신성향과 횡령 및 배임에 대한 연구: 이사회의 독립성과 감사품질의 영향을 중심으로

유현수; 남혜정; 주찬미

ArticleIssue Date2025Citation회계ㆍ세무와 감사 연구, v.67, no.3, pp 287 - 333Publisher한국공인회계사회
SSCISCOPUS
COVID-19 and Cost Stickiness: the Impact of the Pandemic on Resource Management Decisionsopen access

Lee, Seung Jae; Kim, Hyeonjung; Lee, Joo Hyung

ArticleIssue Date2025CitationApplied EconomicsPublisherTaylor & Francis
KCI
사업보고서의 재량적 가독성과 감사노력

최준혁; 김새로나

ArticleIssue Date2025Citation세무회계연구, no.84, pp 137 - 174Publisher한국세무회계학회
KCI
사업보고서의 가독성이 재무분석가 이익예측에 미치는 영향

이승재

ArticleIssue Date2025Citation회계정보연구, v.43, no.2, pp 99 - 122Publisher한국회계정보학회
KCI
ESG 위원회의 존재가 감사시간에 미치는 영향

한세라; 조광희; 최준혁

ArticleIssue Date2025Citation재무와 회계정보저널, v.25, no.2, pp 63 - 99Publisher한국회계정보학회
SCOPUSKCI
CEO Influence and Board Committee Structure

정선문; 김종호; 염지민

ArticleIssue Date2025Citation회계학연구, v.50, no.3, pp 111 - 152Publisher한국회계학회
SSCISCOPUS
ESG controversies and corporate tax avoidance

Kim, Yong Mi; Lee, Seung Jae

ArticleIssue Date2025CitationApplied Economics LettersPublisherTaylor & Francis
KCI
내부회계관리제도 감사는 조세회피를 억제할 수 있는가?

박종일; 정선문; 이윤정

ArticleIssue Date2025Citation세무와 회계연구, v.14, no.2, pp 355 - 413Publisher한국세무사회 부설 한국조세연구소
KCI
경영자능력이 조세전략의 지속성에 미치는 효과

이승재; 심재연

ArticleIssue Date2025Citation관리회계연구, v.25, no.1, pp 1 - 30Publisher한국관리회계학회
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