• Effects of Mandating Audits for Egyptian SMEs on Their Financing Opportunities-Analyzing the Egyptian SMEs Audit Market ()
  Mahmoud Galal Abouelghit, Shengdao Gan
  Open Journal of Accounting Vol.11 No.2,  April 20, 2022
  DOI: 10.4236/ojacct.2022.112009  481 Downloads   2,643 Views   Citations
  This article belongs to the Special Issue on

• Emerging the Equity and Fairness of Zakaat over Taxation ()
  Zuberi Iddy, Shahnaz Noorul Amin, Abu Sofian Yaacob
  Open Journal of Accounting Vol.11 No.2,  March 24, 2022
  DOI: 10.4236/ojacct.2022.112007  409 Downloads   2,743 Views   Citations
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• Does Intellectual Capital Efficiency Affect Earnings Quality? Evidence for Jordanian Listed Companies ()
  Samih M. A. Sowaity
  Open Journal of Accounting Vol.11 No.2,  March 23, 2022
  DOI: 10.4236/ojacct.2022.112006  895 Downloads   3,751 Views   Citations
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• Perceptions of Individual Taxpayers towards the Intention to Pay Stamp Duty Tax to Zanzibar Revenue Board ()
  Iddy Zuberi Kayumba, Abu Sofian Yaacob, Shahnaz Noorul Amin
  Open Journal of Accounting Vol.11 No.2,  March 22, 2022
  DOI: 10.4236/ojacct.2022.112005  347 Downloads   1,766 Views   Citations
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• Value Creation Practice of Integrated Reporting: A Study on Non-Bank Financial Institutions in Bangladesh ()
  Golam Shahria
  Open Journal of Accounting Vol.11 No.1,  January 28, 2022
  DOI: 10.4236/ojacct.2022.111003  574 Downloads   3,197 Views   Citations
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• External Audit Quality and Value Creation: What Relationship in the Cameroonian Context ()
  Michael Forzeh Fossung, Dongmo Kana Valery Verges
  Open Journal of Accounting Vol.11 No.1,  December 28, 2021
  DOI: 10.4236/ojacct.2022.111002  1,018 Downloads   5,517 Views   Citations
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• Will the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management? ()
  Congyue Luo
  Open Journal of Accounting Vol.11 No.1,  December 23, 2021
  DOI: 10.4236/ojacct.2022.111001  463 Downloads   1,859 Views   Citations
  This article belongs to the Special Issue on