회계･세무와 감사연구에 나타난 회계감사연구의 추세와 과제

This paper classifies articles in the Journal of Accounting, Tax, and Audit Review based on the Lesage and Wechtler(2012)'s inductive classification methods and compares them with the articles published in other overseas research journals. Since its first publication in 1966, the journal had published articles with practical issues only. From 1996 it began publishing papers with academic issues. From 2000, it started publishing articles that can be classified by topic. So this study examines articles published in the journal since 2000. It shows no difference in auditor-firm relations and audit methodology with those of overseas research, but the journal has more papers in corporate governance, going concern opinions and audit markets than overseas journals. The journal has more articles in auditor-auditee relations. In audit methodology research, the journal has focused on audit procedures while overseas journals focus on auditor judgements. Trend analysis shows that research on audit reports and financial statement users, corporate governance, and going concern opinions is on the decline while research on international regulations, audit markets, and auditor judgements is on the rise.