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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
Google-based Impact Factor:
2.33
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Developing a SMART Framework for Financial Valuation of Private and Public Companies: An Applied Comparative Study for Reforming the Egyptian Standards
()
Amin El Sayed Ahmed Lotfy
Open Journal of Accounting
Vol.15 No.1
, January 15, 2026
DOI:
10.4236/ojacct.2026.151003
8
Downloads
99
Views
Citations
This article belongs to the Special Issue on
What Do Audit Committees Really Do? Evidence from the Nanumba South and North District Assemblies
()
Adam Aliu
,
Yakubu Issahaku Said
Open Journal of Accounting
Vol.15 No.1
, January 15, 2026
DOI:
10.4236/ojacct.2026.151002
8
Downloads
71
Views
Citations
This article belongs to the Special Issue on
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
40
Downloads
257
Views
Citations
This article belongs to the Special Issue on
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
32
Downloads
245
Views
Citations
This article belongs to the Special Issue on
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
148
Downloads
1,092
Views
Citations
This article belongs to the Special Issue on
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
50
Downloads
377
Views
Citations
This article belongs to the Special Issue on
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
147
Downloads
1,248
Views
Citations
This article belongs to the Special Issue on
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
93
Downloads
1,481
Views
Citations
This article belongs to the Special Issue on
Evaluating Banking Localism: Trends and Critical Issues
()
Agliata Francesco
,
Tuccillo Danilo
Open Journal of Accounting
Vol.14 No.2
, March 5, 2025
DOI:
10.4236/ojacct.2025.142005
86
Downloads
502
Views
Citations
This article belongs to the Special Issue on
The Main Determinants of Green Bond Issuance: A Systematic Review
()
Aysha Rashed Al Hamrani
,
Noorah Rashed Al Hamrani
Open Journal of Accounting
Vol.14 No.1
, December 18, 2024
DOI:
10.4236/ojacct.2025.141004
309
Downloads
2,311
Views
Citations
This article belongs to the Special Issue on
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