The Journal of Theoretical Accounting Research (JTAR) is guided by an esteemed editorial team comprised of distinguished scholars and professionals in the field of accounting. Our editorial board is dedicated to upholding the journal’s standards of academic excellence, ensuring the integrity of the peer review process, and fostering impactful contributions to the advancement of theoretical accounting research.

Editor-in-Chief

Dr. Jeffry Haber
Iona University
editor@jtar.org

Associate Editors

Dr. Marie Gioiosa
Iona University

Dr. Samir Trabelsi
Brock University

Dr. Mohd Shukri Hanapi
Senior Lecturer, Centre for Islamic Development Management Studies (ISDEV)
Universiti Sains Malaysia, Penang, Malaysia

Bahman Gholami
Faculty of Management, Payame Noor University
Ilam, Islamic Republic of Iran

Kuldej Sinthawanarong
Department of Design and Management; CEO & Founder, Multi-disciplinary Design & Professional Business
Bangkok, Thailand

Gregory W. Goussak
Assistant Professor, Department of Accounting and Finance
Ashford University, San Diego, California, USA

R. Girimurugan
Assistant Professor, Nandha College of Technology
Erode, India

Editorial Board Members 

Prof. Laxmikant Narkhede
Assistant Professor, Department of Mechanical Engineering
Vishwaniketan Institute of Management, Entrepreneurship & Engineering Technology, Khalapur, India

Dr. B. Suresh Lal
Associate Professor, Department of Economics
Kakatiya University, Warangal, Telangana, India

Rakesh Kumar
Senior Research Fellow, Department of Business Administration
University of Lucknow, Uttar Pradesh, India

Dr. Yogesh Jain
Professor in Management & Academic Coordinator
KINGSON (Maharaja) Group of Institutions, Udaipur, India

Dr. Harun-Or-Roshid
Assistant Professor, Department of Mathematics
Pabna University of Sciences and Technology, Bangladesh

Vishnu Narayan Mishra, Ph.D.
Assistant Professor, Department of Mathematics
Sardar Vallabhbhai National Institute of Technology, India

Dr. V. Ananthaswamy
Assistant Professor, Department of Mathematics
The Madura College (Autonomous), Tamil Nadu, India

Dr. Sunil Kumar
Assistant Professor, Department of Mathematics
National Institute of Technology, Jamshedpur, Jharkhand, India

Dr. Sanjay Sharma
Assistant Professor, Department of Mathematics
Roorkee Engineering & Management Technology (REMTech), Shamli, India

Dr. Amutha D, Ph.D.
Associate Professor of Economics, Department of Economics
St. Mary’s College (Autonomous), Thoothukudi, Tamil Nadu, India

Dr. S. Praveen Kumar
Assistant Professor, Centre for Tourism and Hotel Management
Madurai Kamaraj University, Madurai, Tamil Nadu, India

Boppana Nagarjuna
Associate Professor, School of Economics
University of Hyderabad, Hyderabad, India

Dr. Ajay Tiwari
Deputy Librarian / Manager
O.P. Jindal Global University, Sonepat, Haryana, India

Dr. Bhanupriya Khatri
Ph.D., Pacific Institute of Management, PAHER University, Udaipur, India

Reetika Madaan
Assistant Professor, Department of Business Management
Bajaj College, Chaukimann, India

S. Vijayalatha
MBA, Business Administration, Madras University, India

Dr. Rudrarup Gupta
Commercial Manager, Multifarious Projects Group, India

Sushma Verma
Assistant Professor in Finance
Sinhgad Institute of Business Management, India

Dr. R. Ganapathi Raman
Assistant Professor, School of Management
Directorate of Distance Education, Alagappa University, Karaikudi, India

Dr. Ashok Kumar Chandra
Senior Assistant Professor, Department of Management
Bhilai Institute of Technology, Durg, Chhattisgarh, India

Dr. M. Vidhya
Assistant Professor of Commerce
NKR Government Arts College for Women, Namakkal, India

International Advisory  Board

Dr. Shaikh Aftab Anwar
Vice Principal & HOD, Poona College of Arts, Science and Commerce
Pune, India

Naib Singh
Assistant Professor of Commerce, Dept. of Commerce
Government Post Graduate College, Ambala Cantt, Haryana, India

Alicja Gębczyńska
Assistant Professor, Department of Logistics
Wrocław School of Banking, Poland

Dr. Anjali Upadhye
Head of Research, Annasaheb Dange Ayurvedic Medical College & Research Center
Ashta, Sangli, India

B. Rammya
PG Coordinator & Assistant Professor, Commerce
VET First Grade College (PG Centre), India

George Chiladze
Professor, University of Georgia

Adam Dymitrowski
Assistant Professor, International Marketing Department
Poznan University of Economics, Poland

Peyman
Lecturer, Department of Management & Accounting
Payame Noor University, Kermanshah, Iran

Agumas Alamirew Mebratu
Lecturer, Department of Accounting & Finance
Bahir Dar University, Ethiopia

Professor Dr. Sirajul Haq
Director, International Academic Linkages
University of Sindh, Pakistan

Salmanul Farisi Abdulrahaman
Chief Lecturer, Kano State Polytechnic, Nigeria

Nchorira Munke Daniel Naikuni
PhD (HRM), Jomo Kenyatta University of Agriculture & Technology, Kenya

Mr. Sangoro Oscar Onyango
Coordinator, Department of Social Sciences
Mount Kenya University, Kakamega Campus, Kenya

Ubaldo Comite
Faculty of Economics, Università della Calabria, Italy

David Ackah
Lecturer & Internal Auditor
Golden Sunbeam International College of Science & Technology, Accra, Ghana

Bongani Ngwenya
Senior Lecturer, Postgraduate Studies
Solusi University, Zimbabwe

Dr. R. B. Sharma
Assistant Professor, Department of Accounting
Prince Sattam bin Abdul Aziz University, Al Kharj, Saudi Arabia

Asif Mahbub Karim
Chairman, Department of Business Administration
Port City International University, Chittagong, Bangladesh

Asst. Prof. K. M. Anwarul Islam
Associate Professor, Department of Business Administration
The Millennium University, Bangladesh

Hossain Mohammod
Principal Plant Pathologist
Bangladesh Rice Research Institute, Bangladesh

Abdulmajeed Bashir Mlitan
Assistant Professor, Botany Department
Misurata University, Libya

Yasser M. Shabana
Professor of Plant Pathology & Vice-Dean for Graduate Studies
Mansoura University, Egypt

Monier Morad Wahba
Professor of Soil Science, Soils & Water Use Dept.
National Research Center, Cairo, Egypt

Habibullah Magsi
Associate Professor of Agricultural Economics
Sindh Agriculture University, Tandojam, Pakistan

Ertan Ates
Assistant Professor, Field Crops
Namik Kemal University, Turkey

Muqader Shah
PhD Scholar, Anatomy & Histology
University of Veterinary & Animal Sciences, Lahore, Pakistan

Dr. Shahnaz Hamid
Faculty Member, Graduate Programs
University of Roehampton, London, UK

Tasara Majoni
Lecturer, Entrepreneurship & Business Management
Chinhoyi University of Technology, Zimbabwe

Faisal G. Khamis
Associate Professor, Accounting & Finance
Al Ain University of Science and Technology, UAE

Nasser Nasiri
Assistant Professor, Economics
Allameh Khoei Institute of Higher Education, Iran

Rabia Najaf
MBA & MS (Finance), Riphah International University, Islamabad, Pakistan

Muhammad Asif Ehsan
Doctorate in Finance, School of Government & International Affairs
Durham University, UK

Ing. Jan Chromy
Secretary, Department of Management
Institute of Hospitality Management, Prague, Czech Republic

Harit Satt
Assistant Professor, Accounting & Finance
School of Business Administration, Al Akhawayn University, Morocco

Sagar R. Bavarva
Entrepreneur & Researcher, Delft University of Technology, Netherlands

Dr. (Prof.) H. Laxmi Narayan Rao
Faculty, English & Business Communication
Bhavan’s College (University of Mumbai), India

Ali Mohammad Al-Attar
German Jordanian University, Jordan

Japhet Gabriel Mbura
Lecturer, Procurement & Supply Chain Management
Moshi Cooperative University, Tanzania

Victor Mittelholzer Omari
Assistant Editor (Projects & Publications)
Kenya Projects Organization (KENPRO), Kenya

Nurul Mohammad Zayed
Professor, Department of Business Administration
Daffodil International University, Dhaka, Bangladesh

Maruthi Rohit Ayyagari
Senior Systems Specialist
Salesforce Inc, Texas, USA

Dr. E. Sulaiman
Associate Professor, School of Management & Business Studies
Mahatma Gandhi University, Kerala, India

Linda Low
Associate Professor, School of Business
Singapore University of Social Sciences, Singapore

Dr. Ravi Kumar Bommisetti
Associate Professor
Sree Vidyanikethan Engineering College, India

Dr. Ramsundar Bairagya
Assistant Professor, Economics
Sambhu Nath College, Labpur & Birbhum, India

Dr. Madhu Arora
Rukmini Devi Institute of Advanced Studies, Delhi (GGSIP University), India

Nitish Datta
Professor, Department of Economics
Kalyani University, India

VS. S. Subba Rao
Assistant Professor, Department of Business Administration
SRK Institute of Technology, Vijayawada, India

Abdul Rehman
School of Economics & Management, Anhui Agricultural University, China

Dr. Bhanupriya Khatri
Assistant Professor, Institute of Hospitality & Management, Banur, Punjab, India

Hardeep Singh
Assistant Professor & Training Placement Officer
Ferozepur College of Engineering & Technology, Punjab, India

Mr. Vinay Kumar Yadav
UGC Senior Research Fellow, Department of Business Administration
University of Lucknow, India

Dr. C. Paramasivan
Assistant Professor, PG & Research Department of Commerce
Periyar EVR College, Tiruchirappalli, Tamil Nadu, India

Dr. S. Sagathevan
Assistant Professor & Head, Department of Economics
SRM University, Kanchipuram, Tamil Nadu, India

Ashish S. Rami
Assistant Dean – Center for Research & Development, Hod-Rai Business School
Rai University, Ahmedabad, India

Pawan Kumar Chugan
Professor, Intl. Business, Economics, Supply Chain & Logistics Management
Institute of Management, Nirma University, Ahmedabad, India

Bulelwa Nguza-Mduba
Faculty of Management Sciences, WSU, UK

Onafadéji Adeniyi Odunayo
Assistant Lecturer, Department of Business Administration
Federal University of Technology, Akure, Nigeria