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Open Journal of Accounting
Latest Publications
TOTAL DOCUMENTS
92
(FIVE YEARS 25)
H-INDEX
6
(FIVE YEARS 1)
Published By "Scientific Research Publishing, Inc."
2169-3412, 2169-3404
Latest Documents
Most Cited Documents
Contributed Authors
Related Sources
Related Keywords
Latest Documents
Most Cited Documents
Contributed Authors
Related Sources
Related Keywords
Will the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management?
Open Journal of Accounting
◽
10.4236/ojacct.2022.111001
◽
2022
◽
Vol 11
(01)
◽
pp. 1-20
Author(s):
Congyue Luo
Keyword(s):
Earnings Management
◽
Real Earnings Management
◽
Financial Assets
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External Audit Quality and Value Creation: What Relationship in the Cameroonian Context
Open Journal of Accounting
◽
10.4236/ojacct.2022.111002
◽
2022
◽
Vol 11
(01)
◽
pp. 21-41
Author(s):
Michael Forzeh Fossung
◽
Dongmo Kana Valery Verges
Keyword(s):
Value Creation
◽
Audit Quality
◽
External Audit
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The Relationship between Corporate Governance and Firm Performance: The Effect of Internal Audit and Enterprise Resource Planning (ERP)
Open Journal of Accounting
◽
10.4236/ojacct.2021.102006
◽
2021
◽
Vol 10
(02)
◽
pp. 56-76
Author(s):
Amjaad I. Alsurayyi
◽
Sulaiman A. Alsughayer
Keyword(s):
Corporate Governance
◽
Firm Performance
◽
Enterprise Resource Planning
◽
Internal Audit
◽
Resource Planning
◽
The Relationship
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Asset Acquisition or Business Combination? Application of Definition of a Business in Real Estate Industry
Open Journal of Accounting
◽
10.4236/ojacct.2021.101002
◽
2021
◽
Vol 10
(01)
◽
pp. 9-16
Author(s):
Zhe Ruan
Keyword(s):
Real Estate
◽
Real Estate Industry
◽
Business Combination
◽
Asset Acquisition
◽
Definition Of
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The Effect of Abusive Supervision on Budget Slack: The Mediating Role of Emotional Exhaustion
Open Journal of Accounting
◽
10.4236/ojacct.2021.102003
◽
2021
◽
Vol 10
(02)
◽
pp. 17-29
Author(s):
Ying Tong
◽
Manoch Prompanyo
Keyword(s):
Emotional Exhaustion
◽
Abusive Supervision
◽
Mediating Role
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The Impact of Computerization on Financial Reporting Practice: The Perspectives of International Non-Government Organizations
Open Journal of Accounting
◽
10.4236/ojacct.2021.103009
◽
2021
◽
Vol 10
(03)
◽
pp. 105-110
Author(s):
Williams Kwasi Peprah
◽
Isaac Owusu Amponsem
Keyword(s):
Financial Reporting
◽
Government Organizations
◽
Reporting Practice
◽
The Impact
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Proposed Analytical Framework to Assess Audit Risks
Open Journal of Accounting
◽
10.4236/ojacct.2021.102005
◽
2021
◽
Vol 10
(02)
◽
pp. 42-55
Author(s):
Wenmin Luo
Keyword(s):
Analytical Framework
Download Full-text
Environmental Cost Accounting Implications on Timber Company Productivity in Cameroon
Open Journal of Accounting
◽
10.4236/ojacct.2021.103007
◽
2021
◽
Vol 10
(03)
◽
pp. 77-92
Author(s):
Samuel Tanjeh Mukah
Keyword(s):
Cost Accounting
◽
Environmental Cost
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Research on the Impact of Employee Stock Ownership Plan on Enterprise Innovation
Open Journal of Accounting
◽
10.4236/ojacct.2021.104012
◽
2021
◽
Vol 10
(04)
◽
pp. 141-156
Author(s):
Qiuyue Wang
Keyword(s):
Stock Ownership
◽
Employee Stock Ownership
◽
Enterprise Innovation
◽
The Impact
◽
Employee Stock Ownership Plan
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Research on Data Analysis of Chinese Public Accounting Firms in the Big Data Era
Open Journal of Accounting
◽
10.4236/ojacct.2021.101001
◽
2021
◽
Vol 10
(01)
◽
pp. 1-8
Author(s):
Meng Kang
◽
Fuangfa Ampornstira
Keyword(s):
Big Data
◽
Data Analysis
◽
Public Accounting
◽
Accounting Firms
◽
Public Accounting Firms
◽
Chinese Public
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Will the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management?