The IUP Journal of Accounting Research & Audit Practices
Volume 25, Issue 1, January-March 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 1, January-March 2026
Decoding Bank Profitability Drivers: A DuPont and Panel Regression Approach
Author: Kaushik Bhattacharjee, Arun Jha and P Bhanu Sireesha
Published Online: January, 2026
Keywords: Bank profitability, Net interest margin (NIM), Return on assets (ROA), Return on equity (ROE), Panel regression
Dynamics of Currency Beta in Emerging Markets: A Study on Indian Sectoral Indices
Author: Dasam Ragupathi
Published Online: January, 2026
Keywords: Time varying conditional currency beta, Markov regime switching model, Global financial crisis, Forex exposure, Indian industry
Profitability’s Mediating Effect on ESG Performance and Enterprise Value
Author: Khajabee Pathan and Shaiku Shahida Saheb
Published Online: January, 2026
Keywords: Environmental, social and governance (ESG) scores, Enterprise value (EV), Return on assets (ROA), Return on equity (ROE), Return on capital employed (ROCE), Pooled mean group-autoregressive distributed lag (PMG-ARDL) model
Impact of Insolvency and Bankruptcy Code on Stressed Assets of Indian Banks
Author: Debashree Biswas and Dwarikanath Mishra
Published Online: January, 2026
Keywords: Nonperforming assets (NPA), Insolvency, Resolution, Recovery, Slippage, Profitability
Influence of Multiples on Stock Price and Stock Returns: An Empirical Analysis of Indian Banks
Author: Bhargav Pandya
Published Online: January, 2026
Keywords: Price-to-book value (PBV), Price-to-earnings (PE), Price-to-sales (PS), price-to-cash flow (PCF), Earnings yield, Stock price, Stock return
Do Anchor Investors Affect IPO Pricing? Evidence from India
Author: Geetha Iyer, Kalyani Mulchandani, Bhavyaraj Singh3 Anshuman Thapliyal and Devansh Gupta
Published Online: January, 2026
Keywords: Initial public offering (IPO), Underpricing, Anchor investors, RANSAC algorithm, Robust regression
Impact of Pre-IPO Operating Performance on Subscription Rate: Insights from BSE SME Listings
Author: Swathi Velisala and Kanukuntla Shankaraiah
Published Online: January, 2026
Keywords: Initial public offerings (IPOs), Book building pricing mechanism, Operating performance, Subscription rate, Small and medium enterprises (SMEs)
Examining Audit Quality of US Auditors Using Financial Restatements on a State-by-State Basis
Author: Jadallah Jadallah, Stacie Krupp and Elizabeth M Pierce
Published Online: January, 2026
Keywords: Auditing, Big 4, Financial restatements
Contextualizing External Influences of Sustainability Assurance by Internal Audit Function of Banks in Emerging Economies
Author: Joshua O Ohioma
Published Online: January, 2026
Keywords: Internal audit, Assurance, Chief Audit Executives (CAEs), Sustainability reporting, Regulators, Environmental, Social, and Governance (ESG), Banking
Integrating Remote Sensing and Bayesian Analysis for Crop Yield Estimation and Insurance Pricing in India
Author: Upelina Bina Murmu and Dushyant Ashok Mahadik
Published Online: January, 2026
Keywords: Bayesian analysis, Kernel, Nonparametric, Remote sensing, Risk assessment
Moderating Role of Sustainability Reporting in CSR-Financial Performance Relationship: A Quantile Panel Analysis
Author: Kamal Krishna Sharma and Sanjay Kumar
Published Online: January, 2026
Keywords: Corporate social responsibility (CSR), Sustainability reporting, Signaling theory, Fixedeffects, Quantile regression
Evaluating the Transition to Ind AS 113: Insights from the Shift in Financial Reporting in India
Author: Indrajit Das and Debasish Sur
Published Online: January, 2026
Keywords: Fair value accounting (FAV), Ind AS 113, Financial reporting, Predictive accuracy, Earning quality ratio (EQR), Regression analysis
Impact of IFRS (Ind-AS) on the Share Price Performance of Selected BSE-Listed Companies
Author: Devarajappa S and Rajath B S
Published Online: January, 2026
Keywords: Indian BSE Companies, Share prices, International Financial Reporting Standards (IFRS) Ind-AS, Event study
Enhancing Accounting Instructions with Excel: A Theoretical Perspective on Learning and Cognitive Load
Author: Yunita Anwar and Martin Mulyadi
Published Online: January, 2026
Keywords: Accounting education, Microsoft Excel, Spreadsheet integration, Active Learning Theory, Cognitive Load Theory, Technology-enhanced learning, Higher education
India’s Green Ledger: A Systematic Review of Literature on the Carbon Credit Market
Author: Sohom Banerjee and Sumanta Dutta
Published Online: January, 2026
Keywords: Carbon credit, PRISMA, Carbon accounting, Environmental, social and governance (ESG)
Mapping a Decade of Sustainable and Green Finance Research: A Bibliometric Analysis
Author: Sneha Sarah Alex and Garima Sisodia
Published Online: January, 2026
Keywords: Sustainable finance, Green finance, ESG, Systematic literature review, Bibliometric analysis
A Bibliometric Analysis of Research on Green Accounting
Author: Heena Tabasum and Raghunandan G
Published Online: January, 2026
Keywords: Green accounting, Sustainability, VOSviewer, Scopus, Bibliometric analysis
Corporate Governance as a Mediator Between Firm Performance and CSR Practices: Evidence from Indian Companies Before and During the Pandemic
Author: K Padmasree
Published Online: January, 2026
Keywords: Corporate governance, CSR performance, Firm performance (FP), Mediating effect, Pandemic period
Predicting Financial Distress in India’s Dairy Sector Using Altman Z-Scores
Author: Biki Digar, Brajaballav Pal and S K Sajit
Published Online: January, 2026
Keywords: Dairy sector, Six firms, Risk management, Financial distress, Altman’s Z-Score model, Firm performance
Effect of Capital Structure Decision on Firm Profitability: An Empirical Analysis of Listed Indian IT Firms
Author: Jeothilakshmi S K and Saranya P
Published Online: January, 2026
Keywords: Capital structure, Profitability, Indian companies, IT companies, National Stock Exchange (NSE)
Impact of Credit Risk on the Financial Performance of Small Finance Banks in India
Author: Anu Lohan and Parveen Kumar
Published Online: January, 2026
Keywords: Panel data regression, Capital adequacy ratio (CAR), Return on assets (ROA), Return on equity (ROE), Net non-performing assets (NNPA), Small finance banks (SFBs)
Liquidity and Profitability Management in UBI and HDFC Bank: A Comparative Analysis
Author: G Usha Sree and V Swapna
Published Online: January, 2026
Keywords: Liquidity Management , Profitability Management , Commercial Banks
IFRS 18: Reshaping Financial Statements
Author: C S Sapana Dey and Debjyoti Dey
Published Online: January, 2026
Keywords: IAS 1, IFRS 18, Ind AS, Management-defined Performance Measures (MPM)
Archives
Volume 24, Issue 4, October-December 2025
Analyzing Mean Reversion in the Indian Banking Sector Using GARCH Model and Half-Life Volatility Method
Author: Satishkumar
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.7-32
Keywords: Mean reversion, Volatility, GARCH, Banks, Stock return
Financial Architecture in Logistics: Impact of Capital Structure and Dividend Policies
Author: Neha Sarin and Preeti Sharma
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.33-51
Keywords: Capital structure, Dividend policy, Return on assets (ROA), Return on equity (ROE), Financial performance, Leverage, Shareholder’s equity, Dividend-payout ratio, Earnings-per share (EPS), Logistics firms
Influence of Key Financial Indicators on S&P 500 Stock Prices: An Econometric Analysis
Author: Rahul Chauhan, Nimesh P Bhojak, Salim Ali Shamsher, Harishchandra Singh Rathod, Jyoti Ghanchi and Bhavna Jadav
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.52-72
Keywords: Global impact, Stock prices, Financial indicators, Price earnings ratio, Dividend yield
Perceptions of Accountants on Leveraging AI for Regulatory Compliance in India
Author: Prasad C V and Sivakumar A
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.73-91
Keywords: Artificial intelligence (AI), Corporate culture, Stakeholders, Professionals, Regulators
Influence of Mental Accounting Biases on Derivative Trading Decisions: An Empirical Study
Author: Linni Wilson and D Vennila
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.92-112
Keywords: Mental accounting biases (MAB), Derivative trading decisions (DTD), Risk perception (RPE), Behavioral finance, Cognitive biases, Investor behavior
Firm-Specific Determinants of Earnings Management: Empirical Evidence from Indian Listed Companies
Author: Parul Rani and Karamjeet Kaur
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.113-138
Keywords: Earnings management, Determinants, Discretionary accruals, Nondiscretionary accruals
Impact of Management Accounting Practices on Organizational Performance: An Empirical Analysis
Author: Dinabandhu Mukhopadhyay and Biswajit Bhattacharya
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.139-159
Keywords: Management accounting, Strategic management, Organizational performance, Strategic decision-making, Performance measurement, Budgeting and Strategic cost management
Socioeconomic Consequences of Adopting Blockchain Technology in Accounting
Author: Gourav Surana and Samta Ordia
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.160-177
Keywords: Blockchain technology (BT), Socioeconomic consequences, Factor analysis
Technology Adoption and Readiness of Accounting Professionals in India
Author: B Uma Maheswari, R Sujatha, D Kavitha, Kiruthika Shanmugam and Viswanath Ananth
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.178-193
Keywords: Automation, Accounting, Artificial intelligence (AI), Auditing, Technology Readiness and Technology Adoption Model (TA & TAM)
Insider Trading and Stock Price Volatility: Insights from Indian Corporate Cases
Author: Priyanka Ghosh and Ashwitha
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.194-214
Keywords: Insider trading, Shell companies, Financial statement fraud, OLS market model
Impact of Agricultural Innovations on Farm Accounting for Sustainable Growth: Evidence from Rajasthan
Author: Asha Sharma and Aditya Mishra
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.215-238
Keywords: Sustainable growth, Farm accounting, High-tech innovations, Dynamic environment, Biological assets
Factors Influencing Customer Preference for Sustainable Banking in Rural India
Author: Sina E S and D Vennila
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.239-259
Keywords: Sustainability, Rural India, Sustainable development goals (SDGs), Confirmatory factor analysis, Indian commercial banks
Future of Auditing: AI and Emerging Technologies for Quality and Value
Author: Tharindu Prabashwara Attanayake and Gayathri Chethika Goonaratne
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.260-281
Keywords: Audit technology, Artificial intelligence (AI) in auditing, Blockchain assurance, Continuous auditing, Environmental, social and governance (ESG) verification
Key Determinants of Stock Returns During the Covid-19 Pandemic: Evidence from BSE 100 Firms
Author: Arjun Rana and Meena Sharma
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.282-294
Keywords: Covid-19 pandemic, Stock returns, Profitability, Leverage, Firm size
Performance of Portfolio Management Services Offered by Leading AMCs: A Comparative Analysis
Author: Tushar Mali, Drashti Kaushal Shah and Janvi Mali
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.295-305
Keywords: Portfolio management services (PMS), Performance measurement, Risk measurement, Return measurement, Asset management companies (AMCs)
Understanding Consumer Decision-Making: A Behavioral Finance Perspective
Author: Vishnu Vandana Vemuri and Balaji Utla
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.306-323
Keywords: Cognitive biases, Behavioral economics, Behavioral finance, Consumer decision making, Consumer confidence
Role of Fintech in Shaping Retail Investment Behavior in the Banking Sector
Author: Ashwitha, G Suresh and Priyanka Ghosh
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.324-338
Keywords: Fintech, Retail investors, Investment behavior, Banking sector, Digital finance
A Bibliometric and Systematic Review of Idiosyncratic Volatility Research
Author: P Ummuhani and P K Abdussalam
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.339-369
Keywords: Idiosyncratic volatility (IDVOL), Bibliometric analysis, Literature review, VOS viewer, Biblioshiny
Accounting Shenanigans in the Age of AI: Insights from Investor Perceptions
Author: Safeeda K A and Ganesh R
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.370-383
Keywords: Artificial intelligence (AI), Accounting shenanigans, Fundamental analysis, Equity investors, Financial reporting
Financial Analytics for Default Risk Reduction in Kerala’s Banks
Author: Sumi K V
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.384-395
Keywords: Financial Analytics, Default Risk, Kerala
Influence of Age and Financial Literacy on Accounting Practices Among Young Cashew Workers in Kerala
Author: Benny C, Umaprabha S and S Soju
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.396-403
Keywords: Financial Literacy, Accounting Practices, Cashew Workers
Sectoral Focus in Priority Sector Lending: Evidence from Rural Punjab
Author: Dilpreet Kaur, Akanksha Chopra and Rakesh Mahajan
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.404-417
Keywords: Sectoral Focus, Banking, Punjab
Adoption of Fintech for Financial Inclusion in Rural India
Author: Anita Goyal and Parul Agarwal
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.418-429
Keywords: Fintech, Financial Inclusion, Rural India
Influence of Demographic Factors on Green Bond Investments
Author: Suchandra Bose and Sankersan Sarkar
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.430-448
Keywords: Demographic Factors, Green Bond Investments