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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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Journal Specification

GJMBR-D Volume 22


ISSN Online 2249-4588
ISSN Print 0975-5853
Print Estd. 2001
mEDRA DOI 10.17406/GJMBR
CrossRef DOI 10.34257/GJMBR
Publishing Frequency Monthly
Society Accreditation Yes

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Recent Citations

Citation indices  All Since 2015
Citations 12669   11121
h-index 45 42
i10-index 325 291


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Recent Articles Published in GJMBR-D

Institutional Logic, Dilemma and Suggestions of Open Source Innovation: A Case Study of Blockchain

Open-source software has made a breakthrough in the traditional intellectual property theory from the aspects of Copyright, patent right, and trademark right, and it has created a new property rights form in the form of license. Taking blockchain as an example, this paper analyzes bitcoin and Ethereum and their open- source licensing strategies. At...

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The Effects of Entity Shielding on Claims to Assets: Implications for Financial Reporting

Strong entity shielding enables corporations to shield firm assets not only from shareholders but also from each shareholder’s personal creditors. This implies that corporations, not shareholders, own the firm assets. This paper tests this implication by examining legal scholarship on shareholder ownership. The results indicate that, unlike sole ...

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Municipal Budget Transparency: A Study from the Homepages of Cities in Paraiba

Given the growing need for control of public resources, the research shows the importance of effective promotion of municipal budget transparency, highlighting the relevance of popular control in combating misuse of these resources. The present study was conducted in 30 cities in Paraíba, in order to assess whether the fundamental principles of bu...

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Accounting Expertise: A Bibliometric Study from 2010 to 2019 in the Main Magazines of Brazil

The study aims to identify bibliometric characteristics of articles published between 2010 and 2019 on accounting expertise using the Scientific Periodicals Electronic Library (SPELL) database. The methodology used in the research is characterized as a bibliometric, descriptive and qualitative research. The data were collected from that database, w...

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Cost Hierarchy: Evidence and Implications

Empirical evidence on the association between overhead costs and non-volume related cost drivers is mixed. Anderson and Sedatole (2013) offer possible explanations for the lack of evidence and find that the cost hierarchy is descriptive of the association between resource consumption and production activity. In this paper, we provide evidence on th...

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Articles under Review

Quality of Sustainability Disclosure, Signalling Theory, and Analyst Forecast

This paper examines the impact of the quality of sustainability disclosure (QSD) on the accuracy of analyst’s earnings forecast.The study uses data from 1908 firm-year observations drawn from Egypt stock exchange covering 2009 to 2018. The results show evidence indicates that QSD mitigates information asymmetry by signalling QSD and improving the...

Exploratory Model of Corporate Training in the COVID-19 Era

The meta -analyses reveal the factors that during a period have influenced the behavior of a formal sector such as Higher Education Institutions. The objective of this work was to establish fixed effects models to explain the influence of diffuse variables in capital formation. intellectual, considering contextual, educational, academic and prof...

Articles under Press


Evaluation of the Hagia Sophia Mosque among Cultural Assets in the Context of Faith Tourism

Hagia Sophia, which is an important cultural asset with its historical value, is an important touristic value. In addition, Hagia Sophia has a great importance as it was built as a church for Christians and later transformed into a mosque with the conquest of Istanbul by Fatih Sultan Mehmet, as well as being a place of worship for Muslims. For this...

A Comparative Study between Public and Private Sector in the Aspect of Service Quality: Special Reference to Banking Industry in Sri Lanka

Abstract-The service sector in Sri Lanka accounted for 51.3% of the Gross Domestic Production (GDP) respectively with financial being a key performing sub- sector. The development of the banking sector is very significant for the country’s economic development. Earlier there was a high market share for public banks than private banks. However, it...

The Mechanism of Assessing Human’s Economic Excellence by Using “KPI” Tools

The article describes the concept of "human economic excellence”. An algorithm for the calculation of the "multiplier of human economic excelence" is recommended in five stages. "Significant skill indicators" for evaluating a person's economic excellence by using the KPI tool has been produced. On the basis of these assessment indicators, four qu...

How Political Stability Affects Economic Growth in India

This paper attempts to answer the question – ‘Whether the economic growth in India is affected by stability at the Central and States level political stability?’ A Political Stability Index (PLSI) is constructed using four political stability measures at Central and States level for both the Houses of the Legislatures. This index, the indepen...

Assessment of the Impact of COVID-19 Pandemic on Tourism and Hospitality Sector Evidence from the South Asian Countries

The aim of this study is to explore the overall effect of COVID-19 pandemic on tourism and hospitality industry of Bangladesh and India. This research utilized journals, historical records, newspaper articles, World Health Organization statistics, governmental data, and website materials on COVID-19 incidences in tourism. Secondary research was ado...

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