Open Journal of Accounting
Latest Publications

TOTAL DOCUMENTS

(FIVE YEARS 21)

H-INDEX

(FIVE YEARS 0)

Published By "Scientific Research Publishing, Inc."

2169-3412, 2169-3404

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

Download Full-text

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

Download Full-text

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

Download Full-text

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

Download Full-text

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

Download Full-text

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

Download Full-text

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

Download Full-text

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

Download Full-text

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

Download Full-text

Open Journal of AccountingLatest Publications

TOTAL DOCUMENTS

H-INDEX

Published By "Scientific Research Publishing, Inc."

Will the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management?

External Audit Quality and Value Creation: What Relationship in the Cameroonian Context

The Relationship between Corporate Governance and Firm Performance: The Effect of Internal Audit and Enterprise Resource Planning (ERP)

Asset Acquisition or Business Combination? Application of Definition of a Business in Real Estate Industry

The Effect of Abusive Supervision on Budget Slack: The Mediating Role of Emotional Exhaustion

The Impact of Computerization on Financial Reporting Practice: The Perspectives of International Non-Government Organizations

Proposed Analytical Framework to Assess Audit Risks

Environmental Cost Accounting Implications on Timber Company Productivity in Cameroon

Research on the Impact of Employee Stock Ownership Plan on Enterprise Innovation

Research on Data Analysis of Chinese Public Accounting Firms in the Big Data Era

Open Journal of Accounting
Latest Publications