• 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  3 Downloads   43 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  11 Downloads   297 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  75 Downloads   405 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  69 Downloads   325 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  84 Downloads   582 Views   Citations
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• AI and Accounting Ethics: Navigating Ethical Challenges in Algorithmic Decision-Making^* ()
  Simon Peter Mulati
  Open Journal of Accounting Vol.15 No.2,  March 30, 2026
  DOI: 10.4236/ojacct.2026.152009  104 Downloads   706 Views   Citations
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• Audit Quality, Audit Fees, and Earnings Management: Evidence of Complementarity or Substitutability ()
  Migara Kaluwila, Mubanga Mpundu
  Open Journal of Accounting Vol.15 No.2,  March 24, 2026
  DOI: 10.4236/ojacct.2026.152008  81 Downloads   496 Views   Citations
  This article belongs to the Special Issue on