This paper is solely dedicated to the review of major trends in financial accounting research in Korea and overseas over the past 10 years. Auditing research also have been reviewed because they are related to financial accounting research. This paper...
This paper is solely dedicated to the review of major trends in financial accounting research in Korea and overseas over the past 10 years. Auditing research also have been reviewed because they are related to financial accounting research. This paper is expected to be of assistance to those in the emerging research generation who may have difficulty in getting acquainted with the vast amount of previous financial accounting and auditing research. Also, this study provides practical issue to auditor and can be useful when market investors evaluate the reliability and transparency of the accounting information. The insights gleaned from this paper can be helpful when regulatory authorities establish policies on accounting and auditing practice.