Accounting Financial Reporting and Auditing - Articles

AI and Accounting Ethics: Navigating Ethical Challenges in Algorithmic Decision-Making^* (Articles)

Simon Peter Mulati

Open Journal of Accounting Vol.15 No.2, March 30, 2026

DOI: 10.4236/ojacct.2026.152009 102 Downloads 686 Views Citations
Accounting Ethics and Quality of Financial Reporting: A Case of District Local Governments in Northern Uganda (Articles)

Oweka Simon, Sister Stella Kanyunyuzi

Open Journal of Business and Management Vol.13 No.4, July 9, 2025

DOI: 10.4236/ojbm.2025.134137 285 Downloads 2,094 Views Citations
How Cryptocurrencies Are Changing What CPAs Need to Know about Fraud Prevention (Articles)

Sean Stein Smith

Theoretical Economics Letters Vol.8 No.14, October 31, 2018

DOI: 10.4236/tel.2018.814201 1,443 Downloads 3,383 Views Citations
Computerised Accounting, Financial Reporting Quality, and the Operational Performance of Selected Small and Medium-Sized Enterprises in Cameroon (Articles)

Claire Lafortune Guimezap Jiofack, Votsoma Djekna, Theresa Guimo Guimezap, Cletus Dobdinga Fonchamnyo

Open Journal of Accounting Vol.14 No.3, July 16, 2025

DOI: 10.4236/ojacct.2025.143007 253 Downloads 1,893 Views Citations
Exploring the Intersection of Auditing and Interim Financial Reporting for Governmental and Not-for-Profit Entities in USA: Potentials for Internal Auditors (Articles)

Omotayo Olubiyi

American Journal of Industrial and Business Management Vol.15 No.8, August 8, 2025

DOI: 10.4236/ajibm.2025.158053 115 Downloads 604 Views Citations
The Impact of Corporate Governance Mechanisms on Financial Reporting Quality: Empirical Evidence from Egyptian Listed Firms (Articles)

Hana Abulazm, Ahmed Sakr, Heba Hamza

Open Access Library Journal Vol.12 No.1, January 31, 2025

DOI: 10.4236/oalib.1112862 207 Downloads 1,438 Views Citations
Integrating Machine Learning into Financial Forensics for Smarter Fraud Prevention (Articles)

Wenxia Zheng, Yutong Tan, Bingying Jiang, Jiyuan Wang

Technology and Investment Vol.16 No.3, July 3, 2025

DOI: 10.4236/ti.2025.163006 200 Downloads 1,413 Views Citations
Economic Regulation and Corporate Governance: The Case of Wirecard (Articles)

Frederick Betz, Michael Kim

Modern Economy Vol.12 No.9, September 29, 2021

DOI: 10.4236/me.2021.129072 1,882 Downloads 11,777 Views Citations
Small and Medium Sized Entities Management’s Perspective on Principles-Based Accounting Standards on Lease Accounting (Articles)

Jierong Cheng

Technology and Investment Vol.6 No.1, February 16, 2015

DOI: 10.4236/ti.2015.61007 7,638 Downloads 9,846 Views Citations
The Nexus of Advancements in Egyptian Accounting Standards with Earnings Management (Articles)

Rady Hassan Ismail Hussein, Shengdao Gan

Open Journal of Accounting Vol.14 No.1, December 18, 2024

DOI: 10.4236/ojacct.2025.141002 171 Downloads 1,092 Views Citations
Accounting for Infrastructural Investment and Economic Development (Articles)

Evans O. N. D. Ocansey, Emmanuel Kwame Asirifi, Emmanuel Peprah

Voice of the Publisher Vol.11 No.3, September 5, 2025

DOI: 10.4236/vp.2025.113033 119 Downloads 699 Views Citations
Research and Discussing on Internal Control Auditing (Articles)

Jianfei Leng, Lingfen Zhang

Modern Economy Vol.5 No.7, June 25, 2014

DOI: 10.4236/me.2014.57072 11,940 Downloads 15,226 Views Citations
Enron of Saudi Arabia: Corporate Accounting and Auditing Failures (Articles)

Ayman Mohamed Zerban

Open Journal of Accounting Vol.7 No.1, November 20, 2017

DOI: 10.4236/ojacct.2018.71001 5,053 Downloads 13,646 Views Citations
Tax Ethics and Tax Evasion, Evidence from Greece (Articles)

George Drogalas, Evgenia Anagnostopoulou, Michail Pazarskis, Dimitrios Petkopoulos

Theoretical Economics Letters Vol.8 No.5, April 16, 2018

DOI: 10.4236/tel.2018.85070 4,338 Downloads 12,862 Views Citations
Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review (Articles)

Ahmed Rizvan Hasan

Open Journal of Business and Management Vol.10 No.1, January 29, 2022

DOI: 10.4236/ojbm.2022.101026 17,950 Downloads 121,555 Views Citations
The Term “Business Model” in Financial Reporting: Does It Need a Proper Definition? (Articles)

Marco Sorrentino, Margherita Smarra

Open Journal of Accounting Vol.4 No.2, April 15, 2015

DOI: 10.4236/ojacct.2015.42002 6,906 Downloads 10,455 Views Citations
Corporate Governance and Audit Quality in Nigeria (Articles)

Stanley Ogoun, Owota George Perelayefa

American Journal of Industrial and Business Management Vol.10 No.2, February 13, 2020

DOI: 10.4236/ajibm.2020.102016 2,370 Downloads 8,243 Views Citations
Impact of Digitalisation on Accounting and Auditing in a Developing Country Context (Articles)

Maqbool Kader Quraishi, Nushrat Jahan, Md. Mamun Habib, Yousuf Hossain Shafeen, Efteker Aziz Badhon

Open Journal of Social Sciences Vol.13 No.2, February 26, 2025

DOI: 10.4236/jss.2025.132022 448 Downloads 4,732 Views Citations
Artificial Intelligence in Accounting and Auditing: A Comprehensive Bibliometric Analysis (Articles)

Mrinal Kanti Das, Md. Sabab Zulfiker, Mazharul Haque Jubaed, Tarun Sen

Journal of Computer and Communications Vol.14 No.2, February 10, 2026

DOI: 10.4236/jcc.2026.142001 126 Downloads 996 Views Citations
Financial Restatement Research Literature Review (Articles)

Yazhi Mao

Modern Economy Vol.9 No.12, December 13, 2018

DOI: 10.4236/me.2018.912130 3,605 Downloads 7,302 Views Citations

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