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Open Journal of Accounting
Submission
Open Journal of Accounting
ISSN Print:
2169-3404
ISSN Online:
2169-3412
www.scirp.org/journal/ojacct
E-mail:
ojacct@scirp.org
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Quality Analysis of Earnings Reported by Banks in Dynamic and Less Dynamic Financial Markets by Applying IAS 39 for Measuring Financial Instruments-Case Study: Mozambique and Portugal
()
Crisódio José Elias
,
Amarildo Pena Vasco
Open Journal of Accounting
Vol.9 No.3
, July 31, 2020
DOI:
10.4236/ojacct.2020.93004
596
Downloads
1,513
Views
Citations
This article belongs to the Special Issue on
Research on Challenges and Countermeasures of China Enterprise Auditing under the Background of Big Data
()
Meng Kang
,
Fuangfa Ampornstira
Open Journal of Accounting
Vol.9 No.3
, July 10, 2020
DOI:
10.4236/ojacct.2020.93003
864
Downloads
2,115
Views
Citations
This article belongs to the Special Issue on
The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies
()
Riad Makdissi
,
Anita Nehme
,
Mira Khawaja
Open Journal of Accounting
Vol.9 No.2
, March 20, 2020
DOI:
10.4236/ojacct.2020.92002
983
Downloads
3,233
Views
Citations
This article belongs to the Special Issue on
A Meta-Analysis on Locus of Control and Ethical Compliance among Professional Auditors in Nigeria
()
Stanley Ogoun
,
Odogu Terry Keme Zuode
Open Journal of Accounting
Vol.9 No.1
, January 31, 2020
DOI:
10.4236/ojacct.2020.91001
821
Downloads
1,600
Views
Citations
This article belongs to the Special Issue on
The Impact of Capital Structure on Financial Performance of Consumer Goods Industry in Nigeria
()
Muhammad Usman
Open Journal of Accounting
Vol.8 No.4
, October 31, 2019
DOI:
10.4236/ojacct.2019.84004
1,954
Downloads
9,731
Views
Citations
This article belongs to the Special Issue on
CEO Duality and Firm Distress
()
Georgios Kolias
,
Nikolaos Arnis
,
Efstratios Kypriotelis
Open Journal of Accounting
Vol.8 No.2
, April 30, 2019
DOI:
10.4236/ojacct.2019.82002
1,973
Downloads
4,501
Views
Citations
This article belongs to the Special Issue on
Effects of Tax Audit on Tax Compliance and Remittance of Tax Revenue in Ekiti State
()
Clement Olatunji Olaoye
,
Ayodele Temitope Ekundayo
Open Journal of Accounting
Vol.8 No.1
, January 31, 2019
DOI:
10.4236/ojacct.2019.81001
3,638
Downloads
15,642
Views
Citations
This article belongs to the Special Issue on
What Causes Non-Performing Loans? The Case of Greece Using Primary Accounting Data
()
Vasilios Giannopoulos
Open Journal of Accounting
Vol.7 No.4
, October 26, 2018
DOI:
10.4236/ojacct.2018.74013
1,581
Downloads
3,737
Views
Citations
This article belongs to the Special Issue on
Accounting Systems for Records Keeping Practices for Small Enterprise Development in Makueni County, Kenya
()
Nicodemus Muteti
,
Mary Namusonge
,
David Nzomo
Open Journal of Accounting
Vol.7 No.3
, July 31, 2018
DOI:
10.4236/ojacct.2018.73012
1,905
Downloads
5,470
Views
Citations
This article belongs to the Special Issue on
The Recognition of the Asymmetry: Sticky Costs and Cognitive Biases
()
Nicola Dalla Via
Open Journal of Accounting
Vol.7 No.2
, April 12, 2018
DOI:
10.4236/ojacct.2018.72011
1,089
Downloads
2,341
Views
Citations
This article belongs to the Special Issue on
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