An empirical research on enterprise trust after the economic crisis in Korea: accounting systems
by Mi Sook Lee, Hong Bok Ahn
International Journal of Economics and Business Research (IJEBR), Vol. 3, No. 1, 2011

Abstract: This study reports the results of a survey of the Korean public's attitude towards and recognition of accounting information after the economic crisis. This study also demonstrates that the majority of Koreans do not trust the Korean political, economic, social, cultural and business environment, and Koreans blame companies for the current Korean accounting fraud and misconduct. Koreans have a negative attitude towards the internal accounting environment, including accounting systems, standards and purposes. The result of this study indicates the establishment and enforcement of accounting ethics and philosophy would be one solution to this dilemma and the right direction for Korean accounting reform.

Online publication date: Sat, 18-Apr-2015

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