Computerized Accounting Information Systems - Articles

Human Origin—The Seventh Time Using the Philosophical Principles of Cosmic Origin to Thinking the Theoretical Contradiction between Quantum Mechanics and Relativity (Articles)

Samo Liu

Open Journal of Philosophy Vol.15 No.2, April 14, 2025

DOI: 10.4236/ojpp.2025.152019 95 Downloads 763 Views Citations
The Economics of Assurance: A Systems-Based Framework for Evaluating Internal Control Effectiveness (Articles)

Irina V. Olifer

Theoretical Economics Letters Vol.16 No.1, February 12, 2026

DOI: 10.4236/tel.2026.161016 275 Downloads 957 Views Citations
The Role of Fair Value Accounting for Investment in Securities: Evidences from the Chinese Stock Exchanged Market (Articles)

Li Jing, ParkSang Kyu

iBusiness Vol.2 No.4, December 30, 2010

DOI: 10.4236/ib.2010.24054 8,441 Downloads 15,338 Views Citations
Does Immateriality Matter? Evidence from Accountants Concerning the Acceptability of Questionable Accounting Practices (Articles)

Wen Chang, Mien-Ling Chen, Chi-Ying Chiao

Modern Economy Vol.3 No.2, March 28, 2012

DOI: 10.4236/me.2012.32031 4,516 Downloads 8,046 Views Citations
Sarbanes-Oxley and the Accounting Profession: Public Interest Implications (Articles)

Sara Ann Reiter, Paul F. Williams

Open Journal of Accounting Vol.2 No.1, January 30, 2013

DOI: 10.4236/ojacct.2013.21003 9,345 Downloads 15,928 Views Citations
The Research Review of Accounting Firm Transformation (Articles)

Zhaoyang Wang

iBusiness Vol.5 No.3B, November 8, 2013

DOI: 10.4236/ib.2013.53B029 5,033 Downloads 7,567 Views Citations
Harmonizing Budgeting and Accounting: The Case of Italy (Articles)

Adriana Bruno

Open Journal of Accounting Vol.3 No.1, January 17, 2014

DOI: 10.4236/ojacct.2014.31005 9,138 Downloads 13,973 Views Citations
China Needs Forensic Accounting Education (Articles)

Zabihollah Rezaee, Michael Ha, Daniel Lo

Open Journal of Social Sciences Vol.2 No.5, May 13, 2014

DOI: 10.4236/jss.2014.25013 6,199 Downloads 9,082 Views Citations
What Is the Training of the Accounting Professor in Brazil? (Articles)

Adriana Maria Procópio de Araujo, Roseli Rodrigues de Mello

Creative Education Vol.5 No.11, June 24, 2014

DOI: 10.4236/ce.2014.511102 3,670 Downloads 5,086 Views Citations
This article belongs to the Special Issue on Teacher Education
Repealing the LIFO Inventory Accounting Choice? A Review of LIFO and Inventory Management (Articles)

Yibin Zhang, Chunming Shi, Patrick Gao, Feng Wang

American Journal of Operations Research Vol.4 No.6, November 18, 2014

DOI: 10.4236/ajor.2014.46034 8,964 Downloads 11,815 Views Citations
Accounting as an Instrument of Social Justice (Articles)

Theresa F. Henry, Athar Murtuza, Renee E. Weiss

Open Journal of Social Sciences Vol.3 No.1, January 16, 2015

DOI: 10.4236/jss.2015.31009 5,346 Downloads 10,231 Views Citations
The Accounting Analysis of Banking Company: The Case of CAM (Articles)

Miguel Angel Perez Benedito

Modern Economy Vol.6 No.2, February 5, 2015

DOI: 10.4236/me.2015.62015 4,287 Downloads 6,187 Views Citations
Methodological Accounting Tools for the Evaluation of Intangibles Management in Research Institutions: Some Empirical Remarks (Articles)

Pierluigi Catalfo

Journal of Service Science and Management Vol.8 No.4, August 28, 2015

DOI: 10.4236/jssm.2015.84064 3,099 Downloads 5,176 Views Citations
The Rent-Seeking Behavior of the Fair Value under the New Accounting Standards— Based on the Theory of Accounting for Rent-Seeking (Articles)

Xing Liu, Shasha Cao

American Journal of Industrial and Business Management Vol.6 No.2, February 18, 2016

DOI: 10.4236/ajibm.2016.62009 4,497 Downloads 6,059 Views Citations
New Achievements of Government Accounting Reform in China—“Governmental Accounting Standards—Basic Standards” (Articles)

Fangping Gan

Modern Economy Vol.7 No.4, April 28, 2016

DOI: 10.4236/me.2016.74050 2,703 Downloads 4,968 Views Citations
Academic Management Actions Facing Reforms in Curriculum and in Competencies Required to Graduating from an Accounting Sciences Course (Articles)

Vilma Geni Slomski, Luciana Regina da Silva Souza, Anísio Candido Pereira, Antonio Carlos Ribeiro da Silva

Creative Education Vol.7 No.7, May 19, 2016

DOI: 10.4236/ce.2016.77095 2,203 Downloads 3,629 Views Citations
Research on the Method of Capitalization of Entertainment Products in GDP Statistics (Articles)

Weiguang Gong, Jiaojiao Hu, Xiaobao Peng, Yang Li

Theoretical Economics Letters Vol.6 No.3, June 8, 2016

DOI: 10.4236/tel.2016.63052 2,027 Downloads 3,547 Views Citations
Improvement of Small Board Listed Company’s Internal Accounting Controls (Articles)

Dan Wang, Fengxia Zhou

Open Journal of Social Sciences Vol.4 No.7, July 21, 2016

DOI: 10.4236/jss.2016.47025 2,883 Downloads 4,838 Views Citations
Analysis on Income Accounting of Real Estate Enterprises (Articles)

Yu Gu, Yanan Yuan

Journal of Financial Risk Management Vol.5 No.3, September 30, 2016

DOI: 10.4236/jfrm.2016.53020 3,241 Downloads 5,765 Views Citations
The Study of Carbon Cost Management under the Carbon Trading Mechanism—Based on the Value Chain Theory (Articles)

Zidan Wang

Low Carbon Economy Vol.8 No.2, June 13, 2017

DOI: 10.4236/lce.2017.82005 2,508 Downloads 5,780 Views Citations

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