Journal of Theoretical Accounting Research

The Journal of Theoretical Accounting Research (JTAR) is an international, peer-reviewed, open-access academic journal focused on advancing accounting theory. Established in 2005, JTAR has offered a scholarly platform for innovative and rigorous research that enhances the understanding of accounting concepts, frameworks, and their implications across various economic, regulatory, and organizational contexts.

The journal prioritizes high-quality theoretical contributions that challenge traditional thinking and promote critical discourse in fields such as financial and managerial accounting, auditing, ethics, corporate governance, sustainability, and emerging interdisciplinary intersections with economics, sociology, and information systems.

JTAR publishes two issues each year, adhering to a quarterly publication schedule, and implements a stringent double-blind peer review process to guarantee academic excellence. All articles are made available under an open-access model, providing free and immediate global access to research findings.

With a diverse international editorial board and a dedication to ethical publishing practices, JTAR acts as an essential resource for researchers, educators, practitioners, and policymakers who wish to engage with the evolving landscape of accounting thought.