Vol. 22 No. 3 (2026): The Journal of Theoretical Accounting Research | The Journal of Theoretical Accounting Research

The Journal of Theoretical Accounting Research

The Journal of Theoretical Accounting Research (JTAR) ISSN(Print): 1556-5106, ISSN(Online): 3069-1028, is an international, peer-reviewed, open-access academic journal dedicated to the advancement of accounting theory. Since its...

Editor-in-Chief: Dr. Jeffry Haber

Editorial Team

ISSN (Print) : 1556-5106 | ISSN (Online) : 3069-1028

Published: 2026-03-16

“Mobile Banking Adoption and Financial Inclusion at the Bottom of the Pyramid: A Theoretical Framework Integrating Accounting Accountability, Regulatory, Ethical, and Behavioral Perspectives”

Vandana Chotani, Rakesh Kumar Sharma, Tarunpreet Bhatia (Author)

1-13

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DOI: https://doi.org/10.53555/1y2pyf70

Income-Moderated Effects of Behavioural Biases on Investment Decisions: Evidence from Indian Individual Investors

Lakshmi Patibandla, Phani Kumar Katuri (Author)

14-31

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DOI: https://doi.org/10.53555/0cvmg638

The Journal of Theoretical Accounting Research

Articles

“Mobile Banking Adoption and Financial Inclusion at the Bottom of the Pyramid: A Theoretical Framework Integrating Accounting Accountability, Regulatory, Ethical, and Behavioral Perspectives”

Income-Moderated Effects of Behavioural Biases on Investment Decisions: Evidence from Indian Individual Investors