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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…
Nicole Wald
FTX Group was plagued with material related party transactions as well as an “unprecedented” lack of internal control. Yet, despite these issues, two of the four FTX “Silos” were give n unmodified audit opinions. The purpose of this paper is not to rehash wha…
Weihua Zhang
Under the current situation that the debt financing market has not yet been marketized, the close relationship between state-owned enterprises and the government reduces the utility of accounting information on debt contracts, but the accounting information o…
Chester Owen B. Diokno
Most financial statement analyses focus on firms belonging to industries that either contribute significantly to economic figures or posit in a highly com petitive business environment. Whatever the motivation may be, financial statement analysis should be ma…
Sotirios Rouvolis
This paper relates to the financial effects of the official adoption of International Financial Reporting Standards (IFRS) in the US. IFRS is a set of unique, high-quality accounting standards that listed firms have been oblige d to implement since 2005 in Eu…
Samih M. A. Sowaity
We examine whether intellectual capital efficiency (IC) shapes the corporate performance of Jordanian listed firms over the period 2009-2018. We document a positive impact of IC on corporate performance that holds across different sectors. Considering the dif…
Twesige Daniel
Introduction: COVID-19 pandemic has not affected the health system of the country; it has had a very big impact on the business operations. COVID-19 measures such as social distancing and lockdowns have had a huge impact on the business operation across the w…
Patrick Darkwa
This study investigated how the management accounting decision - making framework is applied in the alignment of distribution cost within the banking business model by analyzing the extent of pass-through of commercial banks’ distribution cost to interest rat…
Mahmoud Galal Abouelghit, Shengdao Gan
This study investigates the magnitude of the impact of mandatory audits with bank officers on increasing SMEs’ financing opportunities, reflecting the benefit of SMEs and the national economy in general. Additionally, this study explores the audit market for…
Zuberi Iddy, Shahnaz Noorul Amin, Abu Sofian Yaacob
During the 9th century , Zakah has been levied in Madina as compulsory pay ment under the rule of Prophet Muhammad. During the colonial era, taxes were being levied as government revenue to accomplish colonial government objectives. The aim of this paper is t…
Samih M. A. Sowaity
This paper examines whether Intellectual Capital (IC) efficiency is associated with Earnings Quality (EQ) for Jordanian - listed firms. Using the value-added intellectual coefficient and total accruals models to measure both IC and EQ, a positive and signific…
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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).