Top Cited Articles
(99 articles with 1900 citations as of July 2024)

• Corporate Accounting Fraud: A Case Study of Satyam Computers Limited, Open Journal of Accounting, Vol.2 No.2, 2013
• Madan Lal Bhasin
• Citations: 210 (Details)

• Impact of Firm Specific Factors on Profitability of Firms in Food Sector, Open Journal of Accounting, Vol.2 No.2, 2013
• Nousheen Tariq Bhutta, Arshad Hasan
• Citations: 184 (Details)

• Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks, Open Journal of Accounting, Vol.3 No.1, 2014
• Carlos Juiz, Carlos Guerrero, Isaac Lera
• Citations: 154 (Details)

• Green Accounting: Cost Measures, Open Journal of Accounting, Vol.2 No.1, 2013
• Krishna Moorthy, Peter Yacob
• Citations: 101 (Details)

• Related Party Transactions and Financial Performance: Is There a Correlation? Empirical Evidence from Italian Listed Companies, Open Journal of Accounting, Vol.3 No.1, 2014
• Matteo Pozzoli, Marco Venuti
• Citations: 98 (Details)

• Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia, Open Journal of Accounting, Vol.10 No.4, 2021
• Sulaiman A. Alsughayer
• Citations: 68 (Details)

• An Empirical Study: Auditors’ Characteristics and Audit Fee, Open Journal of Accounting, Vol.6 No.2, 2017
• Siheng Liu
• Citations: 62 (Details)

• Effects of Tax Audit on Tax Compliance and Remittance of Tax Revenue in Ekiti State, Open Journal of Accounting, Vol.8 No.1, 2019
• Clement Olatunji Olaoye, Ayodele Temitope Ekundayo
• Citations: 61 (Details)

• Chairman Characteristics and Earnings Management: Evidence from Chinese Listed Firms, Open Journal of Accounting, Vol.5 No.4, 2016
• Jiacai Xiong
• Citations: 52 (Details)

• The Term “Business Model” in Financial Reporting: Does It Need a Proper Definition?, Open Journal of Accounting, Vol.4 No.2, 2015
• Marco Sorrentino, Margherita Smarra
• Citations: 40 (Details)

• Economic Assessment and Socio-Economic Evaluation of Water Use Efficiency in Artichoke Cultivation, Open Journal of Accounting, Vol.2 No.2, 2013
• José García García, Fulgencio Contreras López, Domenico Usai, Caterina Visani
• Citations: 39 (Details)

• Transparency and Reliability in Financial Statement: Do They Exist? Evidence from Malaysia, Open Journal of Accounting, Vol.4 No.4, 2015
• Zinatul Iffah Binti Abdullah, Mahmoud Khalid Almsafir, Ayman Abdal-Majeed Al-Smadi
• Citations: 36 (Details)

• Big Data, Big Change: In the Financial Management, Open Journal of Accounting, Vol.3 No.4, 2014
• Ming Ke, Yuxin Shi
• Citations: 36 (Details)

• Exploring the Influence of Tax Knowledge in Increasing Tax Compliance by Introducing Tax Education at Tertiary Level Institutions, Open Journal of Accounting, Vol.11 No.2, 2022
• Shahnaz Noorul Amin, Putri Zaqqeya Amin Buhari, Abu Sofian Yaacob, Zuberi Iddy
• Citations: 32 (Details)

• The Design of Cost Estimating Model of Construction Project: Application and Simulation, Open Journal of Accounting, Vol.1 No.1, 2012
• Abdelhak Challal, Mohamed Tkiouat
• Citations: 31 (Details)

• Quality of Intellectual Capital and Human Resources Disclosure on the Firm Valuation, Open Journal of Accounting, Vol.3 No.2, 2014
• Abdolreza Ghasempour, Mohd Atef Md Yusof
• Citations: 30 (Details)

• The Impact of Capital Structure on Financial Performance of Consumer Goods Industry in Nigeria, Open Journal of Accounting, Vol.8 No.4, 2019
• Muhammad Usman
• Citations: 29 (Details)

• Corporate Entrepreneurship and Agency Cost: A Theoretical Perspective, Open Journal of Accounting, Vol.2 No.3, 2013
• Syed Zulfiqar Ali Shah, Nousheen Tariq Bhutta
• Citations: 23 (Details)

• Corporate Governance and Disclosure Practices in Listed Information Technology (IT) Companies in India, Open Journal of Accounting, Vol.3 No.4, 2014
• M. Subramanyam, Himachalam Dasaraju
• Citations: 22 (Details)

• Becoming a CPA
  —How to Attract University Students to the Accounting Profession Using Theory of Planned Behavior?, Open Journal of Accounting, Vol.5 No.2, 2016
• Hasan Yousef El-Mousawi, Abdulrazzak Charbaji
• Citations: 22 (Details)

• Understanding Bank Valuation: An Application of the Equity Cash Flow and the Residual Income Approach in Bank Financial Accounting Statements, Open Journal of Accounting, Vol.6 No.1, 2017
• Eleftherios Aggelopoulos
• Citations: 21 (Details)

• Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting, Open Journal of Accounting, Vol.1 No.2, 2012
• Fabio Giulio Grandis, Giorgia Mattei
• Citations: 21 (Details)

• Determinants of Banks’ Profitability: Panel Data from Qatar, Open Journal of Accounting, Vol.6 No.4, 2017
• Rima Charbaji El-Kassem
• Citations: 20 (Details)

• Research on Perfecting Government Non-Tax Revenue Management System, Open Journal of Accounting, Vol.8 No.3, 2019
• Suhua Zhang, Zhuowen Huang
• Citations: 19 (Details)

• Investors’ Reaction to the Implementation of Corporate Governance Mechanisms, Open Journal of Accounting, Vol.3 No.1, 2014
• Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah
• Citations: 19 (Details)

• Economic Evaluation of Early Peach (Prunus Persica L. batsch) Commercial Orchard under Different Irrigation Strategies, Open Journal of Accounting, Vol.2 No.4, 2013
• Jesus García García, Jose García Brunton
• Citations: 18 (Details)

• Enron of Saudi Arabia: Corporate Accounting and Auditing Failures, Open Journal of Accounting, Vol.7 No.1, 2018
• Ayman Mohamed Zerban
• Citations: 18 (Details)

• Application of Technical and Soft Skills in the First Job Experience by Accountancy Graduates in the Philippines: Implications for Accounting Curriculum Development, Open Journal of Accounting, Vol.10 No.3, 2021
• Chester Owen B. Diokno, Williams Kwasi Peprah
• Citations: 17 (Details)

• The Relationship between Corporate Governance and Firm Performance: The Effect of Internal Audit and Enterprise Resource Planning (ERP), Open Journal of Accounting, Vol.10 No.2, 2021
• Amjaad I. Alsurayyi, Sulaiman A. Alsughayer
• Citations: 16 (Details)

• Creative Accounting Scam at Satyam Computer Limited: How the Fraud Story Unfolded?, Open Journal of Accounting, Vol.5 No.4, 2016
• Madan Lal Bhasin
• Citations: 16 (Details)

• Harmonizing Budgeting and Accounting: The Case of Italy, Open Journal of Accounting, Vol.3 No.1, 2014
• Adriana Bruno
• Citations: 16 (Details)

• The Survey of Graduated Accounting Students’ Interest in Management Accounting: Evidence of Iran, Open Journal of Accounting, Vol.2 No.3, 2013
• Rezvan Hejazi, Ameneh Bazrafshan
• Citations: 15 (Details)

• Drivers and Barriers of Sustainability Reporting in the Greek Public Forest Service, Open Journal of Accounting, Vol.5 No.3, 2016
• Konstantinos G. Papaspyropoulos, Dimitrios Karamanolis
• Citations: 15 (Details)

• Going Concern Prediction of Iranian Companies by Using Fuzzy C-Means, Open Journal of Accounting, Vol.1 No.2, 2012
• Mahdi Moradi, Mahdi Salehi, Hadi Sadoghi Yazdi, Mohammad Ebrahim Gorgani
• Citations: 14 (Details)

• The Relationship of Abnormal Audit Fees and Accruals: Bargain Power or Cost Control?, Open Journal of Accounting, Vol.6 No.3, 2017
• Honghui Zhang
• Citations: 13 (Details)

• When Internal Control Meets Internal Audit: Conflict or Combine?, Open Journal of Accounting, Vol.6 No.2, 2017
• Jingwen Nie
• Citations: 13 (Details)

• The Complementary Relationship between Human Resources Accounting and Human Resources Information System, Open Journal of Accounting, Vol.10 No.2, 2021
• Ahmed M. Asfahani
• Citations: 13 (Details)

• External Audit Quality and Value Creation: What Relationship in the Cameroonian Context, Open Journal of Accounting, Vol.11 No.1, 2022
• Michael Forzeh Fossung, Dongmo Kana Valery Verges
• Citations: 13 (Details)

• The ABC as Tool for Decision Making in Public Administrations, Open Journal of Accounting, Vol.7 No.2, 2018
• Danilo Tuccillo, Francesco Agliata
• Citations: 12 (Details)

• Efficacy Assessments of Z-Score and Operating Cash Flow Insolvency Predictive Models Insolvency Predictive Models, Open Journal of Accounting, Vol.2 No.3, 2013
• Angus Unegbu, James Adefila
• Citations: 12 (Details)

• Review of Accounting Gimmicks Called Depreciation, Open Journal of Accounting, Vol.2 No.2, 2013
• Onojah Attah Lawrence, Unegbu Angus Okechukwu
• Citations: 12 (Details)

• The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice?, Open Journal of Accounting, Vol.2 No.4, 2013
• Roberto Jannelli, Cristina Tesone
• Citations: 12 (Details)

• Assessment of Business Risk and Control Risk in the Libyan Context, Open Journal of Accounting, Vol.4 No.1, 2015
• Esamaddin Khorwatt
• Citations: 11 (Details)

• Research on the Development of Management Accounting in Small and Medium-Sized Enterprises in China, Open Journal of Accounting, Vol.7 No.1, 2018
• Bingxin Du, Jiaxu Jiang, Xiuzhi Ji
• Citations: 11 (Details)

• CEO Duality and Firm Distress, Open Journal of Accounting, Vol.8 No.2, 2019
• Georgios Kolias, Nikolaos Arnis, Efstratios Kypriotelis
• Citations: 10 (Details)

• Research on Data Analysis of Chinese Public Accounting Firms in the Big Data Era, Open Journal of Accounting, Vol.10 No.1, 2021
• Meng Kang, Fuangfa Ampornstira
• Citations: 10 (Details)

• A Meta-Analysis on Locus of Control and Ethical Compliance among Professional Auditors in Nigeria, Open Journal of Accounting, Vol.9 No.1, 2020
• Stanley Ogoun, Odogu Terry Keme Zuode
• Citations: 10 (Details)

• Accounting Systems for Records Keeping Practices for Small Enterprise Development in Makueni County, Kenya, Open Journal of Accounting, Vol.7 No.3, 2018
• Nicodemus Muteti, Mary Namusonge, David Nzomo
• Citations: 9 (Details)

• The Authorising Function of Budgets in Public Administration. Applicability of IPSAS 24 in Italy, Open Journal of Accounting, Vol.3 No.2, 2014
• Fabio Giulio Grandis, Giorgia Mattei
• Citations: 9 (Details)

• Applying Information Technology to Financial Statement Analysis for Market Capitalization Prediction, Open Journal of Accounting, Vol.2 No.1, 2013
• Hayden Wimmer, Roy Rada
• Citations: 9 (Details)

• Sarbanes-Oxley and the Accounting Profession: Public Interest Implications, Open Journal of Accounting, Vol.2 No.1, 2013
• Sara Ann Reiter, Paul F. Williams
• Citations: 9 (Details)

• Cashlet Theory: Discovering the Nature of Accounting, Open Journal of Accounting, Vol.6 No.2, 2017
• Ting-Kai Liu
• Citations: 8 (Details)

• The Study of the Relationship of Conditional Conservatism for the Market-to-Book Ratio and Tobin’s Q, Open Journal of Accounting, Vol.5 No.3, 2016
• Abdolkarim Moghadam, Mehran Rahimi
• Citations: 7 (Details)

• Does Intellectual Capital Efficiency Affect Earnings Quality? Evidence for Jordanian Listed Companies, Open Journal of Accounting, Vol.11 No.2, 2022
• Samih M. A. Sowaity
• Citations: 7 (Details)

• The Effect of Abusive Supervision on Budget Slack: The Mediating Role of Emotional Exhaustion, Open Journal of Accounting, Vol.10 No.2, 2021
• Ying Tong, Manoch Prompanyo
• Citations: 7 (Details)

• Ratio Analysis of Tesco Plc Financial Performance between 2010 and 2014 in Comparison to Both Sainsbury and Morrisons, Open Journal of Accounting, Vol.5 No.3, 2016
• Adejumo Wahab Adewuyi
• Citations: 6 (Details)

• Merging Just-in-Time (JIT) Inventory Management with Electronic Data Interchange (EDI) Impacts on the Taiwan Electronic Industry, Open Journal of Accounting, Vol.4 No.3, 2015
• Yung-I Lou, Hwei Cheng Wang, Jui-Chih Chen, Ladda Vatjanasaregagul, Ernest P. Boger II
• Citations: 6 (Details)

• Predictors of the Degree of Positive Earnings Surprises, Open Journal of Accounting, Vol.5 No.3, 2016
• Rebecca Abraham, Charles Harrington
• Citations: 5 (Details)

• What Causes Non-Performing Loans? The Case of Greece Using Primary Accounting Data, Open Journal of Accounting, Vol.7 No.4, 2018
• Vasilios Giannopoulos
• Citations: 5 (Details)

• Development of an OER Financial Accounting Text at Athabasca University and Implications for the Broader Post-Secondary Community, Open Journal of Accounting, Vol.3 No.4, 2014
• David Annand
• Citations: 4 (Details)

• The Impact of Computerization on Financial Reporting Practice: The Perspectives of International Non-Government Organizations, Open Journal of Accounting, Vol.10 No.3, 2021
• Williams Kwasi Peprah, Isaac Owusu Amponsem
• Citations: 4 (Details)

• Level of Readiness and Adoption on the Use of Artificial Intelligence Technologies in the Accounting Profession, Open Journal of Accounting, Vol.12 No.3, 2023
• Camille E. Moron, Chester Owen B. Diokno
• Citations: 4 (Details)

• Level of Firm Ownership and Tax Planning Practices: Evidence from Indonesia, Open Journal of Accounting, Vol.11 No.2, 2022
• Billy Ivan Tansuria, Melinda Lydia Nelwan
• Citations: 3 (Details)

• International Financial Reporting Standards (IFRS): Exploring Financial Evidence from Listed Companies in the US, Open Journal of Accounting, Vol.11 No.4, 2022
• Sotirios Rouvolis
• Citations: 3 (Details)

• Environmental Cost Accounting Implications on Timber Company Productivity in Cameroon, Open Journal of Accounting, Vol.10 No.3, 2021
• Samuel Tanjeh Mukah
• Citations: 3 (Details)

• The Moderating Effect of Moral Identity on the Relationship between Emotional Exhaustion and Budget Slack, Open Journal of Accounting, Vol.10 No.3, 2021
• Ying Tong, Manoch Prompanyo
• Citations: 3 (Details)

• Value Creation Practice of Integrated Reporting: A Study on Non-Bank Financial Institutions in Bangladesh, Open Journal of Accounting, Vol.11 No.1, 2022
• Golam Shahria
• Citations: 3 (Details)

• Will the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management?, Open Journal of Accounting, Vol.11 No.1, 2022
• Congyue Luo
• Citations: 3 (Details)

• The Open Access Model, Trends and Opportunities in Accounting Research, Open Journal of Accounting, Vol.3 No.1, 2014
• Simone Domenico Scagnelli
• Citations: 3 (Details)

• Tutorial Accounting Fundamentals: A New Look of British and American Accounting System, Open Journal of Accounting, Vol.2 No.1, 2013
• Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah
• Citations: 3 (Details)

• Marginalised Ethnic Groups in Accounting Education and Profession: An International Context, Open Journal of Accounting, Vol.7 No.2, 2018
• Hassan Ibrahim Rkein, Sivakumar Velayutham
• Citations: 3 (Details)

• Managerial Overconfidence and the Value Adjustment Mechanism, Open Journal of Accounting, Vol.7 No.1, 2018
• Feng Xu
• Citations: 3 (Details)

• The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies, Open Journal of Accounting, Vol.9 No.2, 2020
• Riad Makdissi, Anita Nehme, Mira Khawaja
• Citations: 3 (Details)

• Research on Challenges and Countermeasures of China Enterprise Auditing under the Background of Big Data, Open Journal of Accounting, Vol.9 No.3, 2020
• Meng Kang, Fuangfa Ampornstira
• Citations: 3 (Details)

• The Impact of Rising House Prices on Business Development: Literature Review and Path Analysis, Open Journal of Accounting, Vol.7 No.1, 2018
• Jun Xie, Li Tan
• Citations: 3 (Details)

• Auditors’ Perceptions of Corporate Governance in Hong Kong, Open Journal of Accounting, Vol.7 No.1, 2018
• Philip Law, Desmond Yuen
• Citations: 2 (Details)

• Research on the Cultivation of “Managerial” Accounting Talents’ IT Quality, Open Journal of Accounting, Vol.1 No.1, 2012
• Lingyan Gu
• Citations: 2 (Details)

• Public-Private Partnerships in the Context of the European System of Accounts (ESA95), Open Journal of Accounting, Vol.1 No.1, 2012
• Bernardino Benito, Francisco Bastida, María-Dolores Guillamón
• Citations: 2 (Details)

• A Qualitative Study of the Internal Audit Functions of Two Leading Gaming Corporations: Macau Evidence, Open Journal of Accounting, Vol.2 No.4, 2013
• Philip Law, Desmond Yuen
• Citations: 2 (Details)

• Emerging the Equity and Fairness of Zakaat over Taxation, Open Journal of Accounting, Vol.11 No.2, 2022
• Zuberi Iddy, Shahnaz Noorul Amin, Abu Sofian Yaacob
• Citations: 2 (Details)

• Perceptions of Individual Taxpayers towards the Intention to Pay Stamp Duty Tax to Zanzibar Revenue Board, Open Journal of Accounting, Vol.11 No.2, 2022
• Iddy Zuberi Kayumba, Abu Sofian Yaacob, Shahnaz Noorul Amin
• Citations: 2 (Details)

• Proposed Analytical Framework to Assess Audit Risks, Open Journal of Accounting, Vol.10 No.2, 2021
• Wenmin Luo
• Citations: 2 (Details)

• Research on the Impact of Employee Stock Ownership Plan on Enterprise Innovation, Open Journal of Accounting, Vol.10 No.4, 2021
• Qiuyue Wang
• Citations: 2 (Details)

• Analysis of Finance and Accounting Measures to Mitigate the Impact of COVID-19 Pandemic among Businesses in Rwanda during and in a Post COVID Environment, Open Journal of Accounting, Vol.11 No.3, 2022
• Twesige Daniel
• Citations: 2 (Details)

• Accounting Conservatism and Private Enterprise Debt Financing Research, Open Journal of Accounting, Vol.12 No.2, 2023
• Weihua Zhang
• Citations: 2 (Details)

• Do Environmental Reporting Practices Impact Firm Performance in Bangladesh? An Empirical Perspective, Open Journal of Accounting, Vol.13 No.2, 2024
• Md. Nazrul Islam, Md. Minhaj Uddin, Syed Zabid Hossain
• Citations: 2 (Details)

• FTX—The Plausbility of an Unmodified Audit Opinion on an Organization That Lacks Internal Control; A Deep Dive into the Standards, Open Journal of Accounting, Vol.12 No.2, 2023
• Nicole Wald
• Citations: 1 (Details)

• A Comparative Analysis of the Profitability of Selected Listed Firms in Media Subsector in the Philippines, Open Journal of Accounting, Vol.12 No.1, 2023
• Chester Owen B. Diokno
• Citations: 1 (Details)

• Leadership and Its Impact on Accountant’s Work Behavior in the Local Government, Open Journal of Accounting, Vol.12 No.3, 2023
• Nepthali V. Bacones, Chester Owen B. Diokno
• Citations: 1 (Details)

• Research on the Impact of Blockchain Technology on Real Earnings Management of Listed Companies, Open Journal of Accounting, Vol.12 No.4, 2023
• Yuan Zhang, Cuiping Guan
• Citations: 1 (Details)

• Determinants of Effective Public Finance Management in the Department of Animal Health and Livestock Development, Malawi, Open Journal of Accounting, Vol.12 No.4, 2023
• George Ng’ambi, Mavuto Tembo, Shaibu Benard, Vera Kamtukule
• Citations: 1 (Details)

• Public Finance Management: Dynamics of Public Servant-Political Leadership in the Livestock Sector in Malawi, Open Journal of Accounting, Vol.12 No.4, 2023
• George Ng’ambi, Mavuto Tembo, Shaibu Benard, Vera Kamtukule
• Citations: 1 (Details)

• Issues Related to Accounting Education for NFPs in the U.S., Open Journal of Accounting, Vol.5 No.1, 2016
• Fuminobu Mizutani
• Citations: 1 (Details)

• Use of Video Clips in a Virtual Learning Environment of Accounting Information Systems Class—A Case Study, Open Journal of Accounting, Vol.2 No.4, 2013
• Baozhou Lu, Liang Song
• Citations: 1 (Details)

• The Impact of Venture Capital on GEM Companies’ Deviant Strategy, Open Journal of Accounting, Vol.7 No.1, 2018
• Huihui Zhang
• Citations: 1 (Details)

• 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, Open Journal of Accounting, Vol.9 No.3, 2020
• Crisódio José Elias, Amarildo Pena Vasco
• Citations: 1 (Details)

• Strategic Analysis of the Development of Small and Medium-Sized Accounting Firms in Jing Zhou, Open Journal of Accounting, Vol.9 No.4, 2020
• Bangling Liu, Hong Zhou, Xiao Pei
• Citations: 1 (Details)

• Asset Acquisition or Business Combination? Application of Definition of a Business in Real Estate Industry, Open Journal of Accounting, Vol.10 No.1, 2021
• Zhe Ruan
• Citations: 1 (Details)

• Chairman’s Cultural Background Characteristics and Audit Fees: Based on Chinese Listed Companies, Open Journal of Accounting, Vol.7 No.2, 2018
• Xuanqi Hu
• Citations: 1 (Details)