This study examined on quality assurance and university evaluation issues, topics that relate to higher education accountability in Korea, based on Korean university students’ perceptions on those issues. Traditionally, Korean education policies are entirely oriented to providers, such as the government and administrators. In spite of the fact that students are the primary stakeholders who will play a main role in society after graduating, their opinions have not been reflected in education at any level. The results of this study may have policy implications in terms of quality assurance issues and evaluation of HEIs in Korea. The perceptions of university students at three different types of institutions will provide insight on what issues need to be reconsidered based on more effective plans for improved accountability in higher education.