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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…
Amjaad I. Alsurayyi, Sulaiman A. Alsughayer
This research aims to explore the effect of good corporate governance on the performance of listed companies in Saudi Arabia. In particular, the research focuses on the effect of effective internal audit and ERP on corporate governance and, subsequently, firm…
Wenmin Luo
The risk-oriented audit approach has been being applied in China since 2006 when Chinese Certified Public Accountants Auditing Standards (CCPAAS) was issued by the Chinese Institute of Certified Public Accountants (CICPA). However, most small-and medium-sized…
Ahmed M. Asfahani
Human resource management has continued to evolve over the years given the rapid technological advancements. Human resource information systems (HRIS) and human resource accounting (HRA) are some of the components of strategic human resource management that h…
Ying Tong, Manoch Prompanyo
Past research demonstrates that abuse supervision significantly impacts subordinates’ psychological distress, attitudes, workplace deviant behaviors and performance and thus has strong implications for organization. Most scholars believe that budget slack wil…
Zhe Ruan
The International Accounting Standards Board issued Definition of a Business (Amendments to IFRS 3) on 22 October 2018. The amendments clarify the definition of a business, with the aim of helping entities to determine whether a transaction should be accounte…
Meng Kang, Fuangfa Ampornstira
The rapid development of computer and Internet technology has brought human society into the era of information technology, and it has a profound impact on human’s past work, production, management and consumption methods (AICPA, 2014) . Even the social econo…
Feng Yan
At the present stage, group companies are facing higher difficulty in financial management, especially for some group companies with a large number of subsidiaries, which are more likely to have deviation problems in financial management. Fund management is a…
Bangling Liu, Hong Zhou, Xiao Pei
The main body of accounting services in the market economy of Jing Zhou City is currently mainly composed of small and medium-sized enterprises; each year, small and medium-sized accounting firms mainly provide its traditional class audit, proxy bookkeeping,…
Crisódio José Elias, Amarildo Pena Vasco
The present study aimed to analyse the quality of the earnings reported by banks inserted in dynamic and less dynamic financial markets, associated with IAS 39 as measurement standard of financial instruments, from 2013 to 2017. The study consisted of the ana…
Meng Kang, Fuangfa Ampornstira
With the continuous development of information technology and the popularization of the Internet, the information age represented by big data has arrived, and major enterprises are gradually exploring the road of integration and development with the Internet…
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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).