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  Open Journal of Accounting Vol.15 No.4,  August 26, 2026
  DOI: 10.4236/ojacct.2026.154016  37 Downloads   292 Views   Citations
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• Determinants of Capital Structure, Cash Holdings, and Earnings Quality among ASX-Listed Firms: Cross-Sectional Evidence for FY2025 ()
  Ibrahim Majed M. Hablayn
  Open Journal of Accounting Vol.15 No.4,  August 26, 2026
  DOI: 10.4236/ojacct.2026.154015  20 Downloads   163 Views   Citations
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• Determinants of Financial Inclusion in Northern Ghana: An Empirical Analysis ()
  Patricia Ayishetu Don, Raymond A. Adongo, Dabuo Emmanuel Yelku-Ang, Hawawu Abubakari
  Open Journal of Accounting Vol.15 No.3,  July 17, 2026
  DOI: 10.4236/ojacct.2026.153014  33 Downloads   185 Views   Citations
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• Beyond the Cutoff: An Argument for Extending the Audit Scope beyond the Balance Date to Enhance Financial Reporting Integrity ()
  Migara Kaluwila
  Open Journal of Accounting Vol.15 No.3,  June 30, 2026
  DOI: 10.4236/ojacct.2026.153013  25 Downloads   396 Views   Citations
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• Accounting for Natural Gas Capacity Contracts under US GAAP: A Comprehensive Analysis ()
  Anand Subhash Waghmare
  Open Journal of Accounting Vol.15 No.2,  April 10, 2026
  DOI: 10.4236/ojacct.2026.152012  81 Downloads   475 Views   Citations
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• The Impact of IAS/IFRS Adoption on the Blockchain: Criticalities and Trends in the Business Valuation Methods^* ()
  Francesco Agliata, Fabiana Roberto, Alessia Galdiero
  Open Journal of Accounting Vol.15 No.2,  April 7, 2026
  DOI: 10.4236/ojacct.2026.152011  78 Downloads   401 Views   Citations
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• The Relationship between Audit Quality and Earnings Management: An Empirical Investigation ()
  Migara Kaluwila
  Open Journal of Accounting Vol.15 No.2,  April 3, 2026
  DOI: 10.4236/ojacct.2026.152010  110 Downloads   749 Views   Citations
  This article belongs to the Special Issue on