회계투명성 평가에 대한 연구 -한국회계학회의 투명회계대상을 중심으로-

Abstract

Since the financial crisis in 1997, Korean regulators have attempted to institutionalize rules

and systems that can ensure accounting transparency among Korean listed firms. The Korea

Accounting Association, a non-for-profit organization whose memberships comprise

accounting faculty and practitioners, initiated in 2001 an ambitious project to identify and

award the listed firms with the best practices in the areas of (a) corporate disclosures, (b)

internal control systems, (c) corporate governance, (d) respect for diverse stakeholders, and

(e) risk management.