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title page
Contents
ABSTRACT 10
I. Introduction 12
II. International Negotiations for The Liberalization of Trade in Accountancy Services 16
A. The General Agreement on Trade in Services 18
B. The Disciplines on Domestic Regulation of the Accountancy Sector 21
III. Incoming Liberalization of The Korean Accountancy Market 28
A. Overview of the Korean Accountancy Market: SWOT Analysis of the Korean Accountancy Market 28
1. Strengths 28
2. Weaknesses 31
3. Opportunities 33
4. Threats 34
B. The Korean Accountancy Market into the Global Competition 34
IV. Implications of The Liberalization of the Korean Accountancy Market 44
A. Perspective Positive Effects 44
1. Enhancement of the Reliability of Financial Accounting Information 45
2. Promotion of the Foreign Investment 46
3. Export of Korean Accountancy Services 46
B. Perspective Negative Effects 47
1. Loss of Accountancy Market Share 48
2. Infringement of Public Interest and Consumer Protections 49
3. Conflicts with Domestic Governance 50
V. Comparative Case Study 53
A. China 54
B. Vietnam 57
C. Greece 63
D. Lessons Learned 63
VI. Policy Recommendations and Future Tasks 65
A. Recommendations for the Public Sector: Government and Accountancy Industry as a Whole 66
B. Recommendations for Private Sector: Individual Accounting Firms 69
VII. Concluding Remarks 72
LIST OF APPENDIXES 9
1. Brief History of WTO 75
2. Brief History of KAI/KASB 77
3. Comparison between Sarbanes-Oxley Act of 2002 and Recent Legislations in Korea 78
REFERENCES 81
ABSTRACT IN KOREAN 89
1. GATS Four Modes of Supply 19
2. Four Modes of Accountancy Service Delivery Defined by GATS 20
3. Definition of GATS Article VI Measures 22
4. Summary of the Main Elements of the Accountancy Disciplines 24
5. Policy Questions Raised in WTO Deliberations on the Accountancy by Working Party on Professional Services(WPPS) 26
6. Size of Korean Accountancy Market (As of the Year 2004) 29
7. Revised Offer on the Schedule of Specific Commitments of Korea for the WTO Service Negotiations (May 31,2005) 36
8. Top Ten Accounting Firms in China (As of the Year 2003) 57
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