Financial Reporting - Articles - Scientific Research Publishing

The Term “Business Model” in Financial Reporting: Does It Need a Proper Definition? (Articles)

Marco Sorrentino, Margherita Smarra

Open Journal of Accounting Vol.4 No.2, April 15, 2015

DOI: 10.4236/ojacct.2015.42002 6,855 Downloads 10,346 Views Citations
How Cryptocurrencies Are Changing What CPAs Need to Know about Fraud Prevention (Articles)

Sean Stein Smith

Theoretical Economics Letters Vol.8 No.14, October 31, 2018

DOI: 10.4236/tel.2018.814201 1,381 Downloads 3,276 Views Citations
Accounting Ethics and Quality of Financial Reporting: A Case of District Local Governments in Northern Uganda (Articles)

Oweka Simon, Sister Stella Kanyunyuzi

Open Journal of Business and Management Vol.13 No.4, July 9, 2025

DOI: 10.4236/ojbm.2025.134137 248 Downloads 1,869 Views Citations
Computerised Accounting, Financial Reporting Quality, and the Operational Performance of Selected Small and Medium-Sized Enterprises in Cameroon (Articles)

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 211 Downloads 1,730 Views Citations
Exploring the Intersection of Auditing and Interim Financial Reporting for Governmental and Not-for-Profit Entities in USA: Potentials for Internal Auditors (Articles)

Omotayo Olubiyi

American Journal of Industrial and Business Management Vol.15 No.8, August 8, 2025

DOI: 10.4236/ajibm.2025.158053 90 Downloads 533 Views Citations
Quality of Intellectual Capital and Human Resources Disclosure on the Firm Valuation (Articles)

Abdolreza Ghasempour, Mohd Atef Md Yusof

Open Journal of Accounting Vol.3 No.2, April 14, 2014

DOI: 10.4236/ojacct.2014.32007 8,828 Downloads 14,069 Views Citations
The Choice of Salary Transparency —Based on the Value of Equity Theory (Articles)

Qi Wang

Open Journal of Business and Management Vol.4 No.3, July 19, 2016

DOI: 10.4236/ojbm.2016.43052 4,043 Downloads 9,193 Views Citations
The Effect of IFRS Adoption on Investment Management: A Review of the Literature (Articles)

Konstantinos Kapellas, Georgia Siougle

Technology and Investment Vol.9 No.1, January 26, 2018

DOI: 10.4236/ti.2018.91001 2,351 Downloads 8,744 Views Citations
The Implications of the Shift towards Standard Financial Reporting Specialist for Small and Medium-Sized Companies to Attract Foreign Investment in the Iraqi Environment (Articles)

Sadeq Musdeq Hassan ALasdy, Baker Ibrahim Mahmoud

Open Access Library Journal Vol.6 No.2, February 27, 2019

DOI: 10.4236/oalib.1105205 852 Downloads 1,965 Views Citations
The Impact of Computerization on Financial Reporting Practice: The Perspectives of International Non-Government Organizations (Articles)

Williams Kwasi Peprah, Isaac Owusu Amponsem

Open Journal of Accounting Vol.10 No.3, July 16, 2021

DOI: 10.4236/ojacct.2021.103009 605 Downloads 3,771 Views Citations
The Impact of Corporate Governance Mechanisms on Financial Reporting Quality: Empirical Evidence from Egyptian Listed Firms (Articles)

Hana Abulazm, Ahmed Sakr, Heba Hamza

Open Access Library Journal Vol.12 No.1, January 31, 2025

DOI: 10.4236/oalib.1112862 186 Downloads 1,244 Views Citations
Insights the Practice of Integrated Reporting: A Study on MNCs in Bangladesh on the Degree of Adherence to the Reporting Framework (Articles)

Ranjita Islam, Mohammad Rakibul Islam

Open Journal of Business and Management Vol.6 No.3, July 25, 2018

DOI: 10.4236/ojbm.2018.63056 1,691 Downloads 5,409 Views Citations
Covid-19 Impact on Financial & Non-Financial Reporting Quality: Greek Listed Entities (Articles)

Dimitris Charamis, Maria Rodosthenous

Theoretical Economics Letters Vol.12 No.5, September 22, 2022

DOI: 10.4236/tel.2022.125067 291 Downloads 1,367 Views Citations
The Market Pricing of Information Risk: From the Perspective of the Generating and Utilizing of Information (Articles)

Xindong Zhang, Xin Li

Journal of Financial Risk Management Vol.3 No.4, December 15, 2014

DOI: 10.4236/jfrm.2014.34014 3,446 Downloads 4,868 Views Citations
Paradoxes of Portfolio Performance Calculation for Wealth Management: Avoiding Reporting Pitfalls (Articles)

Claude Diserens, Emmanuel Fragnière, Christophe Holenstein, Stephen Rufino

Journal of Financial Risk Management Vol.7 No.3, September 21, 2018

DOI: 10.4236/jfrm.2018.73014 1,251 Downloads 4,296 Views Citations
The Role of Computerized Financial Information Systems in Increasing Quality of Financial Reports and Performance (Articles)

Hamad Kasasbeh, Adel Qatawneh

Theoretical Economics Letters Vol.14 No.3, June 28, 2024

DOI: 10.4236/tel.2024.143056 366 Downloads 2,842 Views Citations
The Nexus of Advancements in Egyptian Accounting Standards with Earnings Management (Articles)

Rady Hassan Ismail Hussein, Shengdao Gan

Open Journal of Accounting Vol.14 No.1, December 18, 2024

DOI: 10.4236/ojacct.2025.141002 140 Downloads 972 Views Citations
Accounting for Infrastructural Investment and Economic Development (Articles)

Evans O. N. D. Ocansey, Emmanuel Kwame Asirifi, Emmanuel Peprah

Voice of the Publisher Vol.11 No.3, September 5, 2025

DOI: 10.4236/vp.2025.113033 71 Downloads 600 Views Citations
AI and Accounting Ethics: Navigating Ethical Challenges in Algorithmic Decision-Making^* (Articles)

Simon Peter Mulati

Open Journal of Accounting Vol.15 No.2, March 30, 2026

DOI: 10.4236/ojacct.2026.152009 69 Downloads 437 Views Citations
Small and Medium Sized Entities Management’s Perspective on Principles-Based Accounting Standards on Lease Accounting (Articles)

Jierong Cheng

Technology and Investment Vol.6 No.1, February 16, 2015

DOI: 10.4236/ti.2015.61007 7,584 Downloads 9,729 Views Citations

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