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  Open Journal of Accounting Vol.15 No.1,  January 15, 2026
  DOI: 10.4236/ojacct.2026.151002  101 Downloads   553 Views   Citations
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• Deferred Tax Accounting in the Banking Sector: A Literature Review ()
  Lucas Papazissimou, Eleftherios Aggelopoulos
  Open Journal of Accounting Vol.15 No.1,  December 5, 2025
  DOI: 10.4236/ojacct.2026.151001  99 Downloads   807 Views   Citations
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• Examining the Effect of Internal Auditor Independence and Integrity on Public Funds Management in the Busoga Sub-Region ()
  George Bogere Kipaalu, Richard Mwirumubi, Nazarious Rukanyangira
  Open Journal of Accounting Vol.14 No.4,  October 31, 2025
  DOI: 10.4236/ojacct.2025.144010  78 Downloads   572 Views   Citations
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• Intelligent Tax Systems: Automating Tax Audits and Improving Revenue Efficiency ()
  Yutong Tan, Wenxia Zheng, Jialei Cao, Bingying Jiang
  Open Journal of Accounting Vol.14 No.3,  July 24, 2025
  DOI: 10.4236/ojacct.2025.143009  250 Downloads   1,778 Views   Citations
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• Shareholder Value Creation in Public Limited Companies in Cameroon: The Role of Board Characteristics ()
  Samuel Tanjeh Mukah, Martin Ngassa, Wamba Berthelo Kueda, Tony Anyangwe, Khabilla Serena Florinda Dinga
  Open Journal of Accounting Vol.14 No.3,  July 21, 2025
  DOI: 10.4236/ojacct.2025.143008  127 Downloads   668 Views   Citations
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• Computerised Accounting, Financial Reporting Quality, and the Operational Performance of Selected Small and Medium-Sized Enterprises in Cameroon ()
  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  265 Downloads   2,031 Views   Citations
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• Between Financial Freedom and Debt: Insights from Public School Teachers in Philippines ()
  Christy S. Doroy
  Open Journal of Accounting Vol.14 No.3,  July 16, 2025
  DOI: 10.4236/ojacct.2025.143006  213 Downloads   2,514 Views   Citations
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