Accounting

Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
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• Directory of Open Access Journals (DOAJ)

Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Pharmacology, Toxicology and Pharmaceutics, designed to support cutting-edge academic discovery.

Licensing & Copyright

This journal operates under an Open Access model. Articles are freely accessible to the public immediately upon publication. The content is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0), allowing users to share and adapt the work with proper attribution.

Copyright remains with the author(s), and no permission is required for non-commercial use, provided the original source is cited.

Policy Links

This section provides access to essential policy documents, guidelines, and resources related to the journal’s publication and submission processes.

• Aims scope
• Homepage
• Oa statement
• Author instructions
• License terms
• Review url
• Board url
• Copyright url
• Plagiarism url
• Apc url
• License

Plagiarism Policy

This journal follows a plagiarism policy. All submitted manuscripts are screened using reliable plagiarism detection software to ensure originality and academic integrity. Authors are responsible for proper citation and acknowledgment of all sources, and any form of plagiarism, including self-plagiarism, will not be tolerated.

For more details, please refer to our official: Plagiarism Policy.

Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan

  Citation: 63

  Authors: Malek Hamed, Abdalwali, Ahmad Farhan, Mohamed, Nahla Mohamad El Sayed, Fatihelelah Mohammed

• An integrated model of financial well-being: The role of financial behavior

  Citation: 49

  Authors: Rr., Lutfi

• A structural equation model for evaluating user’s intention to adopt internet banking and intention to recommend technology

  Citation: 48

  Authors: Samar, Mazuri Abd., Abdul Hafaz

• An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality

  Citation: 44

  Authors: Ibrahim, Yaser Al

• Impact of herding behavior and overconfidence bias on investors’ decision-making in Pakistan

  Citation: 38

  Authors: Muhammad, Rana Yassir, Intkhab, Muhammad

• The effect of artificial intelligence technologies on audit evidence

  Citation: 37

  Authors: Saleh Mohammed, Shaher Falah, Lena Mustafa

• The effect of innovation capability on business performance: The role of social capital and entrepreneurial leadership on SMEs in Indonesia

  Citation: 36

  Authors: Astri Ayu, Budiyanto, Suhermin, Muhammad Luthfi

• Human capital, capital structure choice and firm profitability in developing countries: An empirical study in Vietnam

  Citation: 35

  Authors: Van Chien

• The impact of corporate governance mechanisms and IFRS on earning management in Saudi Arabia

  Citation: 33

  Authors: Abdulwahid A., Faozi A.

• Building favorable investment climate for economic development

  Citation: 30

  Authors: Inna, Iryna, Svitlana, Yevheniia, Kateryna, Nataliya, Nazariy, Іryna, Olena, Daria