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The Journal of Theoretical Accounting Research
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ISSN 1556-5106 / 3069-1028
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Aims & scope
The Journal of Theoretical Accounting Research publishes peer-reviewed research. Manuscripts pass a technical check and a scope check by the handling editor before going to independent reviewers.
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Artificial Intelligence in Financial Reporting and Auditing: Challenges and Future Opportunities
DOI 10.1922/b30h8r08 Dr Rajesh Kumar, Dr. Lalita Babulal Malusare, Dr. Farhan Alam, Snehasish Bhattacharjee, Harmanpreet Singh · 2026
Digital Transformation in Accounting: The Role of Enterprise Resource Planning and Business Intelligence in Enhancing Financial Decision-Making
DOI 10.1922/mfzsyw40 Dr. I. Antonyinico, Jitendra Kumar Chaurasiya, Venu Gopala Rao Chowdary, Dr. Rajiv Khosla, Dr. Jyotika James, Dr S Durga · 2026
Green Marketing and Environmental Cost Accounting: Evaluating Financial Performance and Sustainability Outcomes
DOI 10.1922/ztj2ms21 Dr. Swapnil Tawde, Dr Dheeraj Tewari, Mr. Anurag Agarwal · 2026
Digital Education and the Attainment of SDG 4 in India: A Thematic Analysis of Secondary Evidence
DOI 10.1922/cwb34n06 Amitabh Sengupta, Dr Arnab Chakraborty · 2026
Challenges of Artificial Intelligence Adoption in Startups: A Multidimensional Analytical Approach
DOI 10.1922/20zm2d59 Lattoui Djelloul, Hadjeri Hamza, Lattoui Malika · 2026
Artificial Intelligence Enabled Forensic Accounting and Its Influence on Corporate Fraud Risk Management
DOI 10.1922/749rmq12 Rosna P John, Dr. Daisy Samuel · 2026
Accounting, Information, and Governance in Ancient India: An Institutional Analysis of the Arthashastra and Classical Indian Economic Practices
DOI 10.1922/y5bhvj38 Dr. Anu Jossy Joy · 2026
Beyond Digital Access: FinTech, Financial Literacy and the Pathway to Sustainable Financial Inclusion in India
DOI 10.1922/4hhgg777 Harinakshi ., Anupa Baliga B. S., Dr Carmelita Goveas · 2026
Linking Green Leadership to Pro-Environmental Behaviour: The Role of Green Mindfulness and Green Human Resource Management Practices
DOI 10.1922/1fb6mt77 Ambesh Mishra, Jaya Ahuja, Richa Mishra · 2026
<b>Building Financially Resilient SMEs: Linking Financial Management Practices, Competitive Advantage, and Organisational Sustainability</b>
DOI 10.1922/wbnaph38 Mr Subrat Kumar Rout, Dr. Suresh Kumar Sahoo, Dr. Vishal Sood · 2026
<b>Effects of Multigenerational Conflict on Employee and Organisational Performance: An Empirical Study of Selected Banks in Odisha with Special Reference to Generation Z</b>
DOI 10.1922/7135vf38 Debasish Swain, Dr. Jasmine Bhuyan, Dr. Ravish Mathew · 2026
“Reimagining Offline Grocery Retail: The Role of Store Atmospherics and Service Quality in the Quick-Commerce Era”
DOI 10.1922/a8enpz13 Mrs Booma V Halpeth, Dr S. Panneerselvam · 2026
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