• Accounting for Natural Gas Capacity Contracts under US GAAP: A Comprehensive Analysis ()
  Anand Subhash Waghmare
  Open Journal of Accounting Vol.15 No.2,  April 10, 2026
  DOI: 10.4236/ojacct.2026.152012  33 Downloads   226 Views   Citations
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• The Impact of IAS/IFRS Adoption on the Blockchain: Criticalities and Trends in the Business Valuation Methods^* ()
  Francesco Agliata, Fabiana Roberto, Alessia Galdiero
  Open Journal of Accounting Vol.15 No.2,  April 7, 2026
  DOI: 10.4236/ojacct.2026.152011  38 Downloads   226 Views   Citations
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• The Relationship between Audit Quality and Earnings Management: An Empirical Investigation ()
  Migara Kaluwila
  Open Journal of Accounting Vol.15 No.2,  April 3, 2026
  DOI: 10.4236/ojacct.2026.152010  62 Downloads   434 Views   Citations
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• AI and Accounting Ethics: Navigating Ethical Challenges in Algorithmic Decision-Making^* ()
  Simon Peter Mulati
  Open Journal of Accounting Vol.15 No.2,  March 30, 2026
  DOI: 10.4236/ojacct.2026.152009  74 Downloads   461 Views   Citations
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• Audit Quality, Audit Fees, and Earnings Management: Evidence of Complementarity or Substitutability ()
  Migara Kaluwila, Mubanga Mpundu
  Open Journal of Accounting Vol.15 No.2,  March 24, 2026
  DOI: 10.4236/ojacct.2026.152008  57 Downloads   351 Views   Citations
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• Audit Quality and Earnings Management: Empirical Evidence on the Role of Auditor Characteristics and Regulatory Oversight ()
  Migara Kaluwila, Mubanga Mpundu
  Open Journal of Accounting Vol.15 No.2,  February 6, 2026
  DOI: 10.4236/ojacct.2026.152007  142 Downloads   946 Views   Citations
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• A Digital Accounting Framework for Enhancing Solvency and Financial Evaluation in Non-Bank Financial Institutions: Evidence from Egypt ()
  Amin Elsayed Ahmed Lotfy
  Open Journal of Accounting Vol.15 No.1,  January 30, 2026
  DOI: 10.4236/ojacct.2026.151006  83 Downloads   526 Views   Citations
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