Journal of Accounting

2025 - 2025

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Volume 7, issue 2, 2025

The Impact of Digitalization on Revenue Generation, Public Participation, and Allocation Efficiency pp. 1 - 15

Ernest Oti-Akenteng, Evans O. N. D. Ocansey and Felix Oppong Asamoah

Impact de l'audit interne sur la performance d'un établissement de distribution des produits pharmaceutiques: cas de CADIMEBU (2021-2023) pp. 16 - 29

Kamara Shaba Serge, Adubango Ukelo Innocent, Agenong’a Uzele Sylvain and Wanican Uwira Héritier

Technology and Audit Quality: Moderating Role of Auditor Experience pp. 30 - 46

Kwaku Ohemeng Tinyase, PhD Evans O. N. D. Ocansey and PhD Felix Oppong Asamoah

Internal Controls and Double-Bottom-Line Performance in Ghanaian Cooperative Financial Institutions: Moderated by Firm Characteristics pp. 47 - 65

Kwasi Poku Attobrah, PhD Evans O. N. D. Ocansey and PhD Emmanuel B. Amponsah

Volume 7, issue 1, 2025

Nexus of Banks Resilience During Currency Crisis Under IFRS Adoption: Evidence from Commercial Banks in Turkey pp. 1 - 21

Ahmad Abu Alrub

Forensic Accounting in Small Island Developing States: Insights from Mauritius pp. 22 - 33

Etwaroo Ritesh, Padachi Kesseven and Chauhan Pratabsihn

Examining the Impact of Financial Management on Shareholder Wealth Maximization and Firm Value amidst Global Economic Resilience pp. 34 - 57

Matthew O. Omotoso, Francis A. Oni and Ramalefane Nthoto Rose

Board Attributes and Income Tax Disclosure of Commercial Banks in Nigeria pp. 58 - 85

Eniworo Franklin Itiveh, Orits Frank Ebiaghan and Edirin Jeroh

Influence of Digitalization, Tax System and Tax Compliance on Revenue Mobilization in Sub-Saharan Africa as Moderated by Religion and Culture pp. 86 - 113

Enoch Kojo Ackom, Evans O. N. D. Ocansey and Felix Oppong Asamoah