Journal of Theoretical Accounting Research (JTAR) is committed to the long-term preservation of scholarly content and supporting open access best practices.

1. Digital Preservation (Journal Commitment)

• JTAR employs the PKP Preservation Network (PKP|PN) to ensure the permanent preservation of all published articles.
• Regular backups and secure metadata storage guarantee continued access, even if the journal ceases operations.

2. Self-Archiving (Author Rights)
JTAR supports author rights by allowing authors to deposit versions of their work in repositories as follows:

Version	Permitted to Deposit	Conditions
Pre-print (Submitted Manuscript)	Yes	Must be labeled clearly as non-peer-reviewed
Post-print (Accepted Manuscript)	Yes	Citation of the final JTAR published version required
Published Version (Final PDF)	Yes	Must include citation and DOI link to JTAR

Authors may deposit in institutional repositories, subject repositories, or personal websites immediately upon publication.

3. Metadata and DOI Support

• Articles are registered with DOIs via CrossRef for citation traceability.
• Full metadata is preserved and shared with discovery services and indexing partners.