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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…
Patricia Ayishetu Don, Raymond A. Adongo, Dabuo Emmanuel Yelku-Ang, Hawawu Abubakari
This paper investigates the determinants of financial inclusion in northern Ghana, identifying factors affecting access to formal financial services, barriers to access, and the drivers of informal savings behaviour. The study employs a cross-sectional survey…
Migara Kaluwila
The traditional audit approach delineates a sharp boundary at the balance sheet date, focusing subsequent events procedures on a short window until the audit report date. While practical, this temporal cutoff artificially constrains audit evidence, creating a…
Anand Subhash Waghmare
The United States’ energy infrastructure heavily relies on contracts for natural gas capacity, which govern both transportation and storage. These agreements serve dual purposes: facilitating the physical movement of natural gas and acting as strategic instru…
Francesco Agliata, Fabiana Roberto, Alessia Galdiero
This study, after outlining the defining characteristics and conceptual framework of blockchain, questions the evaluation methods that can best appreciate its impact on company value. Numerous academic studies examine the evaluation criticalities of specific…
Migara Kaluwila
This study empirically examines the relationship between audit quality and earnings management, with particular attention to the moderating influence of the regulatory environment. Grounded primarily in agency theory and supported by signaling and stakeholder…
Simon Peter Mulati, 1 1
The increasing integration of Artificial Intelligence (AI) into accounting has significantly impacted various industries, improving the efficiency, effectiveness, and accuracy of data processing and reporting. However, this technological revolution also prese…
Migara Kaluwila, Mubanga Mpundu
This study investigates the relationship between audit quality, audit fees, and earnings management in the UK audit market. Using an explanatory quantitative research design and panel data derived from publicly available financial disclosures of UK-listed non…
Migara Kaluwila, Mubanga Mpundu
This paper examines the relationship between audit quality and earnings management, drawing on empirical evidence from publicly listed firms. Using discretionary accruals as a proxy for earnings management and multiple auditor-based proxies for audit quality,…
Amin Elsayed Ahmed Lotfy
Purpose and Design : This study develops a Digital Accounting Framework grounded in Basel III, the amended Egyptian Accounting Standards (EAS)—particularly those addressing intangible assets—and the recent FRA Board Decree No. 137/2025 on Financial Solvency S…
Samuel Tanjeh Mukah
A dependable supply of electricity is essential for the socio-economic advancement of any nation. Nevertheless, Cameroon persists in experiencing regular power outages despite its significant hydropower capacity. This article evaluates the accounting and cont…
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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).