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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…
Aysha Rashed Al Hamrani, Noorah Rashed Al Hamrani
The adoption of the Paris Agreement in December 2015 led to a notable increase in the number of academic publications related to green financial instruments, climate change, and sustainable development. Green bonds are considered investment instruments that a…
Michael Forzeh Fossung, Ronice Ngouamene Manfo
This study investigates the current state of technology adoption in Cameroonian audit firms, identifies key challenges, and explores the role of professional accounting bodies and socio-cultural factors in influencing this process. Using a mixed-methods appro…
Rady Hassan Ismail Hussein, Shengdao Gan, 1 1
Purpose: This study investigates the relationship between the advancement in Egyptian accounting standards and earnings management practices among listed companies in Egypt. Earnings management refers to the practice of manipulating financial statements to ac…
Tariq Darabee, Aida Mousa
The study examines the effect of adopting IFRS 15 (Revenue from Contracts with Customers) on the earnings quality of the Palestine Exchange (PEX) listed firms. Data for the study was collected using the financial statements of fifteen companies covering eight…
Ndzebir Chrysantus Shiyghan, Samuel Tanjeh Mukah, Andrew Wujung Vukenkeng
The UN Sustainable Development Goal 12—“Responsible consumption and production” targets efficient use of resources and the lessening of waste and pollution. Organisations strive to measure and manage their impact on the environment in addition to identifying…
Ali Faya Al Hassan
In this work, forensic accounting and fraud management strategies in Saudi Arabia are examined based on the information obtained by administering 120 questionnaires to the industry professionals representing an electricity company, a cement company, and a tel…
Adjei Frimpong, Charles Omane-Adjekum
Previous studies have assessed the morality of accounting students in different countries. However, these studies have revealed different results. Besides, these studies have used different moral abilities of Rest’s four components of morality to determine th…
Israa Dabour
The paper dealt with the impact of sustainability reports in its three forms (the annual report on sustainability, the annual report of the board of directors and substantial disclosures about sustainability practices) through its various economic, environmen…
Muhammed Zakir Hossain, Habiba Kibria, Fatema Tuj Johora
This paper investigates into the pivotal role of forensic accounting in uncovering financial fraud and misconduct, highlighting the intricate balance required between professional responsibilities and legal obligations. Beginning with an introduction that und…
Abraham Telar Nicknora
This research delves into the nexus between anti-money laundering (AML) compliance and the financial performance of selected commercial banks in South Sudan, a country still on the FATF grey list despite substantial governmental investments in AML initiatives…
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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).