The Journal of Theoretical Accounting Research

Current issue cover

Current Issue

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

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

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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)

01-13

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DOI: https://doi.org/10.69980/1y2pyf70

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/10.69980/0cvmg638

Does a Disaggregated Earnings Forecast Enable Detection of Management’s Manipulation of Real Activities?

Lei Dong (Author)

32-38

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DOI: https://doi.org/10.69980/c96zy869

Determinants of Consumer Spending Behavior: An Econometric and Behavioral Analysis of Budget Allocation Patterns

Dr. Alikutty T P, Dr. Sunil Kumar Srivastava, Dr. V. Meenakshi, Ashish Mazumder, Reshma R, Dr. Vibhuti sharma (Author)

39-45

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DOI: https://doi.org/10.69980/ay1ewd12

Digital Engagement As An Intangible Asset: Evidence On Stakeholder Engagement And Intangible Value Sustainability In The Digital Economy

Dr. Partho Banerjee, Dr. Ishika Agarwal, Raj Kumar Singh, Kaifi Azam, Debajyoti Chatterjee, Dr. Kavita Pandey (Author)

46-53

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DOI: https://doi.org/10.69980/4zmydt84

Integrated Traditional and Digital Marketing Communication and Its Impact on Consumer-Based Brand Equity: An Empirical Study with Accounting Implications for Intangible Asset Recognition

Aarti, Shilpi Bagga (Author)

54-62

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DOI: https://doi.org/10.69980/bevsd146

Economic Theory and Accounting Principles: A Conceptual Examination of Market Behaviour

Krishan Kumar Thakur, Shubh Karan Singh, Mayank Agrawal, Dr Alok Kumar, Dr. Rahmuddin Miyan, Dr. Anurag Kumar Jha (Author)

63-70

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DOI: https://doi.org/10.69980/qj9daa18

Strategic Supply Chain Transformation through AI: A Theoretical Model for Performance and Sustainability

Dr. Santanu Roy, Dr. Shiny C M, S. Aishwarya (Author)

71-77

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DOI: https://doi.org/10.69980/terjq345