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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…
Xuanqi Hu
Based on the panel data of Chinese listed companies spanning the period 1999-2015, this paper investigates the effects of Chairman’s cultural background characteristics on audit fees. The results show that Chairman’s cultural background characteristics signif…
Feng Xu
Using the M & A event of A-share listed companies from 2008 to 2013, which contains the value adjustment mechanism, as a sample, the paper is intended to explore the influence of managerial overconfidence on the performance growth rate and the relationship be…
Philip Law, Desmond Yuen
Corporate governance system plays an important role in the contemporary accounting and management literature. The purpose of this study is to examine the auditors’ perceptions on corporate governance in the Hong Kong market. 92 experienced professionals of Bi…
Jun Xie, Li Tan
Since the housing reform in 1998, China’s real estate market has developed rapidly and real estate prices have been on the rise. The real estate industry has become the pillar industry of our economy. However, historical experience has repeatedly proved that…
Frendy
The 2006 dissolution of PwC ChuoAoyama significantly changed market share composition of Japanese audit firms which marked the transition from Big 4 period to Big 3 period. This study aims to investigate audit market pricing competitiveness between Big N and…
Huihui Zhang
From the perspective of resource-based theory, agency theory and signal transmission theory, this paper examines the impact of venture capital on the deviant strategy of enterprises by studying the data of GEM listed companies from 2009 to 2016. The study fin…
Bingxin Du, Jiaxu Jiang, Xiuzhi Ji
In the early 20 th century, management accounting was created with Taylor’s theory of scientific management. Management accounting is a continuous improvement process that provides value added value, design, measure and manage financial and non-financial info…
Ayman Mohamed Zerban
Accounting and auditing failures are still a hot topic despite strong efforts for efficient corporate governance. The motives and attitudes behind decisions and events leading to Enron’s eventual downfall appear to be simple. It is individual and collective g…
Rima Charbaji El-Kassem
Purpose : The aim of this paper is to investigate the main determinants of banks’ profitability and answer the question “what is the effect of liquidity and risk variables on the explained variation of banks’ performance in Qatar?” Design/methodology/approach…
Elena Dobre
This paper aims at improving audit practices, at least, for our national audit practitioners. Such possibilities are discussed as case study regarding an audit of a public entity as a related party (relationship & transactions) with a private company. This re…
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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).