The IUP Journal of Accounting Research & Audit Practices

Volume 25, Issue 3, July-September 2026

ISSN : 2583-5211

Impact Factor: 9.18; Acceptance rate: 30%; Turnaround time: 6-8 months

A "peer-reviewed" journal included in the UGC-CARE List, ABDC List and also distributed by EBSCO and ProQuest (Part of Clarivate) Database

It is a quarterly journal that offers papers on Financial accounting, Management accounting, Accounting standards, Taxation, IT-accounting interface, R&D reporting biases and their consequences, Corporate disclosures and Standards of reporting reflecting better governance, Environmental accounting and reporting, Auditing research, Internal and external audits, Ethics in reporting, etc.

Focus Areas

  • Financial Accounting   |  
  • Management Accounting   |  
  • Forensic Accounting   |  
  • Accounting Standards   |  
  • Taxation   |  
  • IT Accounting Interfacing   |  
  • Auditing   |  
  • Corporate Disclosures   |  
  • Internal Audit   |  
  • Audit of Financial Statements   |  
  • Audit Education   |  
  • Cost Audit   |  
  • Tax Audit   |  
  • Audit Standards and Assurance   |  
  • Social Audit   |  
  • Environmental Audit   |  
  • Quality Audit   |  

Current Issue

Volume 25, Issue 3, July-September 2026
Impact of Leverage on Corporate Performance: A Sectoral Analysis of Nifty 100 Firms

Author: Narasing Seetaram Devi and A S Shiralashetti

Published Online: July, 2026

Keywords: Leverage, Performance, Cross-sector analysis, Nifty 100, India

Factors Affecting Profitability of Ethiopian Commercial Banks: A Dynamic Panel Data Approach Using System GMM

Author: Mikias Tesfaye Gugssa

Published Online: July, 2026

Keywords: Return on assets (ROA), Bank size, Capital adequacy, Income diversification, Funding cost, GDP growth, Inflation, Ethiopian commercial banks

Analyzing Stock Returns and Volatility Trends in Emerging Markets: Insights from India and China

Author: Satish Kumar, Devinder Sharma, Sunil Kumar and Vishal Kaushal

Published Online: July, 2026

Keywords: Return, Volatility, Clustering, Leverage effect, Persistence, GARCH models

Hedging to Arbitrage: Leveraging High-Accuracy Exchange Rate Forecasts

Author: Bishal Routh and Joy Sarkar

Published Online: July, 2026

Keywords: Exchange rate, Meese-Rogoff puzzle, Rupee movement, Forecasting, Cobb-Douglas production function

Impact of Robo-Advisors on Investment Strategies and Financial Stability: A Quantitative Study

Author: Rekha Kumar, Dipak Umbarkar and Ranu Gupta

Published Online: July, 2026

Keywords: AI-powered personal financial advisors, Robo-advisors, Financial stability, User adoption and trust, Ethical and privacy concerns

AI-powered personal financial advisors, Robo-advisors, Financial stability, User adoption and trust, Ethical and privacy concerns

Author: Satish Kumar, Neevia Thalyari and Vishal Kaushal

Published Online: July, 2026

Keywords: Volatility persistence, Mean reversion, Half-life, DCC-GARCH, BRICS, Advanced western countries, Volatility spillovers

Trust as a Key Driver in Robo-Advisory Adoption: A Systematic Literature Review

Author: Neenu Bala and Saloni Raheja

Published Online: July, 2026

Keywords: Adoption, Financial literacy, Fintech, Robo-advisory services, Trust

Determinants of Bank Productivity and Performance: A Bibliometric Study

Author: Nirali J Kantharia and Jivan Biradar

Published Online: July, 2026

Keywords: Banking, Bank performance, Bibliometrics, Financial crisis, Profitability, Regression analysis

Investor Attention and Trading Behavior in Stock Markets: A Bibliometric Perspective

Author: Leena Chhabra and Niti Nandini Chatnani

Published Online: July, 2026

Keywords: Investor attention, Behavioral bias, Retail investors, Stock market, Volatility

Behavioral Biases and Green Finance Adoption Across Generational Cohorts: Insights from Urban Investors

Author: A Charles Ambrose and K Alex

Published Online: July, 2026

Keywords: Behavioral finance, Green finance, Generational cohorts, Investor behavior, Sustainable investment

Education and Training Services in India: GST Issues

Author: C A Peeyush Sharma

Published Online: July, 2026

Keywords: GST Exemptions • Educational Institution Definition • Tax Neutrality • ITC Efficiency • Merit Goods • Coaching Institutes • Ed-Tech

Digital Banking Preferences and Service Quality Perceptions of Private and Small Finance Banks

Author: Krishna Ashutoshbhai Vyas

Published Online: July, 2026

Keywords: Private Banks, Small Finance Banks, Digital Banking, Service Quality, Gujarat Banking Sector

Archives


Volume 25, Issue 2, April-June 2026
Effectiveness of Management Accounting Systems: Insights from Global Practices

Author: Dinabandhu Mukhopadhyay

Published Online: April, 2026

Keywords: Management accounting, Strategic decision making, Cost management, Digital integration, Organizational competence, Global practices

Determinants of Corporate Zombification Across Market Captilizations: Evidence from Indian Firms

Author: S Yesaswi Dora and Ajay Kumar Mishra

Published Online: April, 2026

Keywords: Zombie firms, Market capitalization, Market-cap, Firm characteristics

Effect of Public Fund Accountability on Tax Revenue: How Institutional Quality Moderates the Relationship in Sub-Saharan Africa

Author: John Kwaku Amoh, Alhassan Mohammed Kamal-Deen, Abdallah Abdul-Mumuni and Rester Togormey

Published Online: April, 2026

Keywords: Public fund accountability, Tax revenue mobilization, Institutional quality, Sub-saharan Africa (SSA), Generalized method of moments (GMM)

Factors Influencing E-Wallet Adoption in Rural India: An Empirical Analysis

Author: T Swarna

Published Online: April, 2026

Keywords: Financial inclusion, E-wallet adoption, Rural financial behavior, Mobile-wallets, UPI

Information Technology Adoption and Management Accounting Practices: Implications for SME Performance

Author: Bijoy Gupta, Niloy Bhattacherjee and Rahul Kumar Ghosh

Published Online: April, 2026

Keywords: Management accounting practices (MAP), Financial performance (FP), Information technology (IT), SMEs, Agency cost

Forensic Auditing of GST Collections in Karnataka: Anomaly Detection Using Benford’s Law and Isolation Forest

Author: Jeelan Basha V

Published Online: April, 2026

Keywords: Goods and services tax (GST) anomalies, Benford’s law, Isolation Forest algorithm, Forensic auditing, Tax compliance

Dynamics of Corporate Governance and Fair Value Accounting in REITs: A Machine Learning-Based Approach

Author: Antima Sharma, Shilpa Vardia, Ashish Khandelwal and G Soral

Published Online: April, 2026

Keywords: Corporate governance, Fair value estimates, Machine learning, Decision tree regressor, Random forest regressor

Mapping the Intellectual Landscape of ESG and BRSR Research: A Bibliometric Analysis

Author: Pragya Singh, Manvinder Singh Pahwa and P Bhanu Sireesha

Published Online: April, 2026

Keywords: ESG disclosure, BRSR, India, Corporate governance, Sustainability reporting

Impact of GenAI on Business Strategies and Corporate Practices Across SAARC Nations: A Critical Review

Author: Tharindu Prabashwara Attanayake and Gayathri Chethika Goonaratne

Published Online: April, 2026

Keywords: Generative artificial intelligence (GenAI), SAARC region, Ethical governance, Transparency, Accountability, Fairness

Impact of Corporate Governance on Performance of Financial Institutions: A Systematic Literature Review

Author: Priyanka Chugh

Published Online: April, 2026

Keywords: Corporate governance, PRISMA framework, Financial institutions, Systematic review, Financial performance, Agency theory, Resource dependency theory

Pandemic-Induced Changes in Sustainability Reporting: Evidence from Fortune India Companies

Author: Bishal Patowary

Published Online: April, 2026

Keywords: Global reporting initiative (GRI), Blockchain, Sustainability reporting (SR), Environmental risk management, Carbon emission, Covid-19

Forensic Auditing in India: A Conceptual Framework of Investigative Excellence and Evidentiary Standards

Author: Peeyush Sharma

Published Online: April, 2026

Keywords: Forensic accounting, Forensic standards, Forensic survivability index (FSI), Regulatory-evidentiary integration model, Principles of natural justice

Accounting for Carbon: Are Indian Companies Complying with Accounting Standards?

Author: T Shemeera Kunhu and U Sreevidya

Published Online: April, 2026

Keywords: Accounting Standards, Certified Emission Reductions, Clean Development Mechanism, Greenhouse Gases, Kyoto Protocol.

Accounting Issues on the Measurement and Bookkeeping of Research and Development Expenditures within the European Research Area

Author: Dimitrios Ginoglou1, Panayiotis Tahinakis2, John Mylonakis3, Nicolaos Protogeros4 and Adamantios Koumpis5

Published Online: April, 2026

Keywords:

Effects of Inflation Accounting on Financial Ratios: An Empirical Analysis of Non-Financial Firms Listed on Istanbul Stock Exchange

Author: Nalan Akdogan*, Rafet Aktas** and Seyfettin Unal***

Published Online: April, 2026

Keywords: