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Enterprise should keep recording accounting books in order to clarify the situation of assets, profit, and loss through a bookkeeping method while carrying on business. In general, it has been executed by Commercial Act (Article 29, Clause ¨ç and ¨è) based on the fair and valid accounting practices. Therefore, all enterprises are obliged to keep recording accounting books except a small business prescribed by Commercial Act, Article 9. Therefore, firms usually tend to entrust accounting experts through a contract of bookkeeping job regarding almost of all accounting matters that may happened or possibly occur later including small-medium sized businesses. However, because of a lack of ability to understand keeping books, it may cause troubles, by mistake or on purpose, about the bookkeeping concerned with tax-related affairs that may occur afterwards. Meanwhile, accounting experts may use accounts with a vicarious purpose that have been entrusted to them, even though, mutually agreed by the enterprise, they book in accordance with Financial Accounting Standards (a view as is generally known in interpreting current legislation), which have been recognized as fair, valid accounting practices in interpreting Commercial Act and by Article 30, Section 1 of Commercial Act. However, the expense of settlement accounting services that requested to the enterprises who are the clients by the accounting experts in a token of "Tax Adjustment Fee" has become a problem always arising disputes between the enterprise and accounting expert. If this situation need to be comprehended just as a problem occurred in the course of concluding a contract between each party to the contract, it should not necessarily be the subject to be argued. But, at the bottom of such disputes or conflicts, there lies defects in legislation, moreover, such disputes have been premised on invisible intervention by the authority concerned. For this reason, there is nothing either enterprise or accounting expert can do but ends up with a unequal agreement between them. As long as the tax adjustment according to legal contentions has been pointed out as the cause of defects in legislation, such a case, by all means, can"t be neglected at all. The point is, first, among the items related to the expense of services for settlement of accounts requested by accounting experts, so called, "Tax Adjustment Fee", what is this for? why should they request this fee? In theory, it would be fine if enterprises keep the books pursuant to Commercial Act and Financial Accounting Standards as well, and make tax reports thereof based on the records in a sincere manner fulfilling tax obligation. However, in the practice of corporate accounting, since there are some differences in accounting policies between the one on the basis of Financial Accounting Standards and the other one according to tax accounting rules and standards. Enterprises are required to adjust such differences in closing their accounts, to wit, they would need tax adjustment procedures at the end of every financial term, and so they require additional efforts to settle the differences, and this cause them to call for services of accounting experts, thus, to compensate for tax adjustment services needed, accounting experts request for payment of "Tax Adjustment Fee." From the this perspective of enterprises, if they post up accounts in accordance with Tax Accounting Rules and Standards, not Financial Accounting Standards, from the beginning, they may expect a relief from the burdens of tax adjustments. Enterprises, therefore, claim that the current legislation has only added extra burdens to businesses by dualizing accounting policy, and that it comes under the defects in legislation. Secondly, if the tax adjustment procedure is the process that enterprises must go through under the current legislative system, so then it is supposed to be left to a..

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This research is aimed at grouping for the extent to which the workers' job satisfaction influences productivity with a view to improving theirs, shedding light on the difference between the workers' concepts of job satisfaction and those of the executives of the matter in terms of the statistic characteristics of individuals and coming up with efficient measures to put the Korean tax accounting offices into smooth operation. The paper is suggesting a total of eight hypotheses, and the researcher tested those with the help of difference analyses and a regression analysis. The findings reveal that there was a difference in productivity in accordance with academic background, positions and total number years of work, etc. but tat there was no difference in gender. And superiors and pay among the factors of job satisfaction influenced productivity, whereas promotion and coworkers didn't. The worker subjects and the executive subjects turned out to differ in terms of pay levels, the welfare of the works, and the level of their ability to carry out their business in regard to the actual situation of tax accounting offices in Korea.

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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.

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