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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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The multicolored print journal is impressed on 110 GSM paper and matt-laminated photo paper binding. After ejournal launch, innovative and eco-friendly production process, a complimentary copy is dispatched to authors within ten days.


3D virtual journals, eJournals, PDFs, PS, HTML and PKP Open Journal System’s XML formats are available for each article.


Global Journals Incorporated is Delaware, USA based and internationally well-established organization which is governed by ISO certified groups and accredited by the non-profit societies. Since more than a decade, thousands of universities and authors from 153 countries acknowledged and published with us.
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Our inviolable and mandatory practice of thorough peer review at the heart of our scholarly publishing is to ensure that only good science is published in our refereed journal.

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Journal is indexed/ being indexed by near about all the relevant indexing organizations with world-class standards for journal assessment to match the requirements of top universities and institutions.
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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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Best Practices

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-B Volume 17 Issue 3
GJMBR-C Volume 17 Issue 4


Journal Specification

GJMBR-D Volume 17


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

Journal Metrics

Recent Citations

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


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Researchers and scientists can now submit papers with ease using our special “Submit Paper” service. If you are experiencing some problem submitting your material, you can go through this link and submit a paper in a simplified manner.

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Recent Articles Published in GJMBR-D

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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The Stock Price Effect of the Affordable Care Act

This is the first empirical study to assess the stock price effect of the Affordable Care Act. The timeline for appropriate assessment begins when the Act became law on June 28, 2012 in a 5-4 decision by the United States Supreme Court. Although the study is constrained by the fact that not much time has passed since the June, 2012 Court decision, ...

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The Financial Collapse of the Enron Corporation and its Impact in the United States Capital Market

The purpose of this article is to review the collapse of the Enron Corporation and the collapse’s effect on the United States financial market. Enron Corporation, the seventh largest company in the United States, misguided its shareholders by reporting $74 billion profit of which $43 billion was detected as fraud. Moreover, according to the ...

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Articles under Press


The Role of E-Governance in Administrative Efficiency and Combating Corruption: Case of Sri Lanka

The role of information and communication technology (ICT) in serving as a mechanism to improve effective public service delivery, better transparency and combating corruption in developed and developing countries. This study examines the role of e-Governance in administrative efficiency and combating corruption, specifically Sri Lankan perspective...

Impact of Information Technology on Tax Administration in Southwest, Nigeria

This study examined the impact of information technology on tax administration in south west, Nigeria. It specifically investigated the effect of information technology on tax productivity and the relationship between information technology on tax implementation and tax planning. Descriptive research design was employed, of which questionnaire was ...

An Assessment of the Regulatory Powers of the National Agency for Food and Drugs Administration Council in the Protection of Consumers of its Regulated Products in Nigeria

Food, Drugs and Drinks are essential requirements of human existence. The volume of business involved in the supply of these necessaries is very high and profitable. If left unregulated, manufacturers and suppliers of these products may engage in underhand business stratagems in order to maximize their profits whilst endangering the life of the con...

Management Practices in the Ancient Vedas

This paper presents an analysis of the concepts associated with the study and practice of Management in view of the changing world order while establishing their inter relatedness with the theories and practices developed in the West. Being followed by the leaders and entrepreneurs of the country right from the Vedic ages, the ancient Indians had d...

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...

Community Groups Management

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