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Global Journal of Management and Business Research: (D) Accounting and Auditing is an international journal for publishing management research papers. It aims to encourage and provide international publication to researchers, scientists, and engineers. We welcome original research, articles, surveys, and review papers from all over the world.  


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Global Journal of Management and Business Research

Since 2001, Global Journal of Management and Business Research (GJMBR): (D) Accounting and Auditing, has been an academic open access, peer-reviewed, interdisciplinary, refereed journal focusing on all aspects of Management research published by Global Journals, which is one of the fastest growing and leading Research Journal publishing organization in the world. The GJMBR is superintended and sponsored by Non Profit making Open Association of Research Society USA (OARS). The OARS has been esteemed internationally since 1964, aiming to highlight the research of frontiers and enhance research & development.

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Type of License Creative Commons
Open Access Yes
Does the author retain unrestricted copyright? Yes
Does the author retain publishing rights? Yes
Permanent article identifier DOI (Digital Object Identifier)

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Latest eJournals GJMBR

GJMBR-D Volume 18 Issue 2
GJMBR-C Volume 18 Issue 3
GJMBR-G Volume 18 Issue 2
GJMBR-A Volume 18 Issue 5
GJMBR-B Volume 18 Issue 4


Journal Specification

GJMBR-D Volume 18


ISSN Online 2249-4588
ISSN Print 0975-5853
Print Estd. 2001
DOI 10.17406/GJMBR
Publishing Frequency Monthly
Society Accreditation Yes

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Recent Citations

Citation indices  All Since 2011
Citations 3385   3294
h-index 23 22
i10-index 82 75


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Recent Articles Published in GJMBR-D

Inline XBRL New Emerging Technology

The purpose of this research study is to provide an understanding of the adoption of Inline XBRL in the United States. The eXtensible business reporting language (XBRL) has revolutionized the financial reporting system at the Securities and Exchange Commission (SEC). As members of the financial reporting community are aware of the importance of inf...

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The New Global Guidance of Revenue Recognition in the Anglo-Saxon Market

The purpose of this research study is to provide an understanding of the adoption of revenue recognition in the Anglo-Saxon market. One of the main findings is that the steps involved in revenue recognition mentioned in the literature review should be implemented at the organizational level. Public companies are expected to adopt the new revenue re...

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The Importance of CSR in Financial Reporting Standards

The purpose of this article is to review the recent trends related to corporate social responsibility (CSR) and financial reporting standards. The researcher presents four CSR background theories to evaluate the importance of sustainability in the financial reporting arena. The Big Four accounting firms are promoting the importance of adopting CSR ...

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The Unprecedented Business Ethical Dilemma in the World Financial Markets

The purpose of this article is to explore the importance of business ethics in the corporate business world. Good ethical practices and behaviors are critical to the success of organizations. The first code of professional conduct (as cited in Messier, Glover, and Prawitt, 2008) was introduced and written in 400 BC(Hippocratic Oath). The Sarbanes O...

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Disclosure of Information in Audit Reports

This study aimed to determine if the level of information included in audit reports was related to the average stock value of companies as listed in the Brazilian capital market. Of 255 companies, 44 financial entities were excluded because they operate in regulatory and competitive environments that are different from the other studied companies. ...

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Articles under Review

Impact of Evaluation Apprehension on Knowledge Sharing Intention through Attitude and Perceived-Behavioural-Control

A person’s anxiety of being under evaluation can lead to inadequate behaviour. The current study investigated the impact of evaluation apprehension (EA) on knowledge sharing Intention (KSI). The main objectives of the study are to investigate the relationship between evaluation apprehension and knowledge sharing intention and to investigate evalu...

Econometric Analysis of Accessibility and Repayment Ability of Agricultural Credit among Rural Root and Tuber Crops Farmers in Oyo State Nigeria

This study examined the factors that contributed to the agricultural credit accessibility and repayment ability among rural tuber crops farmers in Oyo State Nigeria. The study specifically described the socioeconomic characteristics of the respondents, sources of credit, and effects of socioeconomic characteristics on use and repayment of credit. R...

The Role of Social Media Marketing on Brand Equity – A Literature Review

The purpose of this study is to outline the past researchers in relation to the impact of social media marketing on consumer-based brand equity and finding out gaps in knowledge. Although there is a large body of researchesin social media marketing, little researches have been done on this topic. The limited awareness of using social media as a str...


This study investigated the causal relationship between quantity of fish sold and marketing costs in Adamawa State. Specifically, the profitability was determined and distribution channels identified. Structured questionnaires were used to collect data from 80 fish marketers using purposive and simple random sampling technique from Jimeta, Yola, Gu...


This research propose the convenience of take into account the incidental liabilities in financial reporting about risks, in order to generate better financial information as a result of lack of criteria not only at international financial reporting standards, also in the United States, United Kingdom, Spain and Mexico. ...

Articles under Press


Le Niveau De Capitalisation Et La Solidite Bancaire : Une Relation Controversee

In this article we review the literature on the relationship between the capitalization requirement and the ability of the bank to withstand a shock. The theoretical literature review reveals a controversy about the relationship between the level of capitalization and bank robustness. On the basis of portfolio selection theory, a binding capitaliza...

A Qualitative Investigation of Workplace Violence: - A Case of Female Bankers in Pakistan

Purpose: The theme of this study is to delve the violence incidences faced by female’s bankers during their service and its impact on their professional and personal life in Pakistan. This article point out the workplace violence towards female’s banker in Pakistan as a considerate subject, which has never been explored by researchers before. D...

Job Satisfaction among Female Teachers in Rangpur, Bangladesh

The most important thing of everyone life and work is satisfaction. This study is conducted to analyze the job satisfaction among the female teachers of government colleges of Rangpur City in Bangladesh. Normally job satisfaction is considered as a factor of social psychology but in this study job satisfaction is analyzed from organizational perspe...

Underlying Paradigms of Community Development: HRD Perspectives

The field of human resource development (HRD) is evolving and the scope is getting wider. Today community development is becoming a popular topic which is explored in the context of HRD. Community development and HRD are two fields which emerged from multiple disciplines, and it is inherently needed to explore by multiple paradigms. This paper aims...

Emotional Intelligence: Catalyst for Leadership Effectiveness

This study assessed the relationship between emotional intelligence and leadership effectiveness of deposit money banks in Rivers state, Nigeria. In this cross-sectional survey, data obtained from 250 respondents was analysed and hypothesis were tested using regression Analysis. The Results of the study revealed that a positive and statistically si...

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