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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…
Iddy Zuberi Kayumba, Abu Sofian Yaacob, Shahnaz Noorul Amin
The purpose of this study is to look at how individual taxpayers in Zanzibar feel about paying stamp duty. The study’s underlying idea was the theory of planned conduct. The research included 52 individual taxpayers, as well as two staff from the Zanzibar Rev…
Golam Shahria
Economy of Bangladesh is now on the way of developed country. Non - Bank Financial Institution (NBFI) is major contributor partner in this road. NBFIs provide multiple alternatives to transform an economy’s savings into capital investment. This study is condu…
Michael Forzeh Fossung, Dongmo Kana Valery Verges
A financial statement audit is an essential tool for reducing information asymmetry and maintaining an efficient market environment. However, if the audit strives to improve financial performance, there must be credibility and reliability. This research verif…
Congyue Luo
This paper investigates the substitution between accrual earnings management and real earnings management of listed companies after the change from four to three classifications of financial assets in China. This paper divides the financial data of A + H list…
Qiuyue Wang
This paper selects the 2014-2018 Shanghai and Shenzhen A-share listed companies as a sample to study the impact of employee stock ownership plans on corporate innovation and finds that compared with companies that have not implemented employee stock ownership…
Sulaiman A. Alsughayer
This research is conducted to investigate the impact of auditor’s competency, integrity, and ethics on audit quality from the perceptions of auditors. The data is collected through questionnaires distributed to auditors in auditing firms in Saudi Arabia. The…
Chester Owen B. Diokno, Williams Kwasi Peprah
Currently, the labor workforce in the Philippines needs accountants brought about by the ASEAN integration. As such, there is a greater demand for universities to produce graduates who are ready to face the real world of business. To produce quality graduates…
Williams Kwasi Peprah, Isaac Owusu Amponsem
It has become paramount for providers of funds for non-governmental organizations globally to require and request receivers of the funds to report financially. Financial reporting practices typically carry information and are shown in the income statement or…
Ying Tong, Manoch Prompanyo
Emotional exhaustion, as a kind of exhausted negative psychological state, have an impact on individual work behavior, job performance, turnover rate, job satisfaction and so on. In the practice, the negative impact of budget slack on budget management cannot…
Samuel Tanjeh Mukah
Cameroon like many countries in the world pursues the achievement of sustainable development, positive relationship with the community, and effective and efficient environmental conservation activities. Organisations are expected to identify and incorporate c…
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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).