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Call for papersThe 2026 special issue on Climate & Health is open for submissions.Learn more
Open Journal of Accounting (OJAcct) is an international journal dedicated to the latest advancement of all areas of accounting. The goal of this journal is to provide a platform for scientists and academicians all over the world to promote, share, and discuss various new issues and developments in different areas of a…
Honghui Zhang
This paper uses the empirical data of listed companies in China from 2007 to 2013 to examine the relationships between abnormal audit fees and accruals (audit quality), and tries to find out the mechanism and the consequences of abnormal audit fees affecting…
Suzanne Charbaji
The aim of this paper is to conduct market segmentation of Arab banks and suggest a model to classify them into cohesive segments on the basis of their financial ratios as a guideline for future consolidation. Twelve financial ratios taken from Bankscope Data…
Siheng Liu
The existing literature about determinants of audit fee finds that those characteristics of a firm that conveys the “high quality” signal to the market can obtain higher audit fees. These studies ignore the differences among auditors, which are contradicted w…
Jingwen Nie
The long-term development of enterprises not only need the escort of internal control, but also can’t do without the monitoring and early warning of internal audit. The relationship between internal control and internal audit is simple and mysterious. When th…
Yinlin Ou
Under the information asymmetrical theory, the Chinese securities analysts are affected by many benefit factors, so the purpose of the study is trying to figure out what benefit elements and how to affect analysts’ earnings forecasts. Using data from 2012 to…
Ting-Kai Liu
Accounting is the “language of business”, which records how our society works from the monetary aspect. Just like mathematics and science, accounting is one of the subjects that help people understand the world. However, accounting is not explained in a way t…
Eleftherios Aggelopoulos
The aim of this paper is to present a framework to bank valuation based on two generally acceptable valuation models that are not specific to banks: the model of discounted Equity Cash Flow to Equity (ECF) and the model of discounted Residual Income (RI). As…
Jiacai Xiong
Using a large sample of Chinese listed companies during period from 2005 to 2014, this paper investigates whether the managerial characteristics of Chairman affect earnings management. Using McNichols [1] accrual-based and Roychowdhury [2] real earning manage…
Madan Lal Bhasin
Keen to project a perpetually rosy picture of the Satyam to the investors, employees and analysts, Mr. Raju (CEO and Chairman) manipulated the account books so that it appeared to be a far bigger enterprise than it actually was. The Satyam fraud has shattered…
Adejumo Wahab Adewuyi
Ratio analysis is a method of assessing and comparing the performance of a company in a particular year to previous years’ performance and possibly with other companies in the same industry. This paper aims at analyzing the financial performance of Tesco Plc…
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Open Journal of Accounting (OJAcct) is an international journal dedicated to the latest advancement of all areas of accounting. The goal of this journal is to provide a platform for scientists and academicians all over the world to promote, share, and discuss various new issues and developments in different areas of a… All articles are open access under a CC BY 4.0 licence, with authors retaining copyright.
Authors submit their manuscript, metadata, and declarations through the portal. There is no submission fee.
The editorial office screens the manuscript for scope, completeness, and formatting before assigning a handling editor.
At least two independent reviewers evaluate the manuscript under single-blind review. Where revisions are required, authors respond point by point.
On acceptance the article processing charge is invoiced and the CC BY 4.0 copyright handover is signed.
The article is copyedited, typeset, and given a DOI, then publishes open access with a permanent link.
Manuscripts must be original and not under consideration elsewhere. Submit in Microsoft Word or LaTeX with figures at 300 dpi minimum. Structure research articles as Abstract, Introduction, Methods, Results, Discussion, and References.
Use the journal's numbered (Vancouver) reference style. Cite sources consecutively in the order they appear, and ensure every reference is complete and retrievable.
Declare all funding sources, conflicts of interest, and ethical approvals (including informed consent and animal-care statements where applicable).