To support the cost of high-quality publishing services, the Journal of Theoretical Accounting Research (JTAR) applies a one-time Article Processing Charge (APC) only after a manuscript has been formally accepted for publication.

APC Fee Structure:

What the APC Covers:

• Double-blind peer review coordination

• Professional copyediting and typesetting

• DOI assignment and metadata registration

• Online hosting, indexing, and long-term archiving

• Author communication and support services

Refund Policy:

All APCs are non-refundable, including in cases of author withdrawal after acceptance, changes in indexing status, or evaluations by third-party platforms (e.g., Qualis CAPES). The fee supports irreversible editorial and production services.