29 days
Time to First Decision

Accounting and Auditing, Volume 1, Issue 2

2025 September - 2 articles

Issues are regarded as officially published after their release is announced to the table of contents alert mailing list .
You may sign up for email alerts to receive table of contents of newly released issues.
PDF is the official format for papers published in both, html and pdf forms. To view the papers in pdf format, click on the "PDF Full-text" link, and use the free Adobe Reader to open them.

Articles (2)

Select all

Article

1,985 Views

16 Pages

Digitized Accounting and Obstacles to Optimized Strategic Decisions

Garyfallos Fragidis,
Alkiviadis Karagiorgos,
Grigorios Lazos and
Giorgos Tsanidis

Account. Audit.2025, 1(2), 7;https://doi.org/10.3390/accountaudit1020007

31 August 2025

The rapid developments in technology have brought about significant changes regarding accounting information extraction as a tool for optimized administrative and strategic decisions. The implementation of electronic bookkeeping as a dynamic applicat...

Full Article

Article

1,825 Views

13 Pages

Can the Accrual Anomaly Be Explained by Credit Risk?

Foong Soon Cheong

Account. Audit.2025, 1(2), 6;https://doi.org/10.3390/accountaudit1020006

14 July 2025

Past studies have observed that the low (high) accrual portfolio in the accrual anomaly consists of firms with high (low) credit risk, and have suggested that the abnormal return in the accrual anomaly arises from buying (selling) stocks with high (l...

Full Article

Get Alerted

Add your email address to receive forthcoming issues of this journal.

Account. Audit. - ISSN 3042-6618

Imprint

Download Flyer