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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…
Konstantinos G. Papaspyropoulos, Dimitrios Karamanolis
The present research focuses on the Public Forest Service’s accountability practices. The Public Forest Service in Greece is used as a research case. This organization produces annually an “Activity Report” based on lagging indicators, presenting to the publi…
Rebecca Abraham, Charles Harrington
This study identifies the predictors of positive earnings surprises at varying levels of earnings surprises under strong and weak business conditions (2014 and 2010, respectively). It measures the impact on surprises of a unique and diverse set of predictors…
Abdolkarim Moghadam, Mehran Rahimi
This study evaluated the relationship between market-to-book ratio and Tobin’s Q and accounting conservatism. An important factor in adopting conservative approaches is the increased competitive pressures. Nevertheless, conservative approach reduces expectati…
Hasan Yousef El-Mousawi, Abdulrazzak Charbaji
The purpose of this study is to determine the relative importance of factors that attract university students to the accounting profession in Lebanon using Theory of Planned Behavior. The significance of this study is based on the previous research which has…
Fuminobu Mizutani
There have been no efforts to organize existing works about accounting education for NFPs. This paper is an article reviewing existing works published in the 21st century. There is a sufficient volume of cases to use the case method. Some of the existing work…
Zinatul Iffah Binti Abdullah, Mahmoud Khalid Almsafir, Ayman Abdal-Majeed Al-Smadi
Purpose: The purpose of this research is to investigate the existence of reliability and transparency in the financial statement, for the benefit of investors and analysts. The scope of the study is to find the relationship of accounting standards, corporate…
Marco Sorrentino, Margherita Smarra
In the last five years, the vocabulary of financial reporting has been enriched by a new specific term: “business model”. However, as the expression is rather equivocal, it is not still possible to find an unanimously shared meaning of the term in the literat…
Esamaddin Khorwatt
In order to perform risk assessment, current auditing standards emphasize the importance of auditors gaining a broader understanding of an organization, as well as its environment. From this perspective, Schultz Jr. (2010) stated that auditing standards direc…
M. Subramanyam, Himachalam Dasaraju
Manuscript Type: Empirical. Research Question/Issue: The present paper attempts to analyze the level of disclosure on corporate governance practices among the biggest IT companies in India (in terms of exports as per Electronics and Computer Software Export P…
David Annand
The development of an introductory financial accounting text as an open educational resource (OER) is described and grounded in the literature. Based on these experiences, the concepts of openness and collaboration suggested in the literature are critiqued. A…
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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).