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.
Author: Narasing Seetaram Devi and A S Shiralashetti
Published Online: July, 2026
Keywords: Leverage, Performance, Cross-sector analysis, Nifty 100, India
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
Author: Satish Kumar, Devinder Sharma, Sunil Kumar and Vishal Kaushal
Published Online: July, 2026
Keywords: Return, Volatility, Clustering, Leverage effect, Persistence, GARCH models
Author: Bishal Routh and Joy Sarkar
Published Online: July, 2026
Keywords: Exchange rate, Meese-Rogoff puzzle, Rupee movement, Forecasting, Cobb-Douglas production function
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
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
Author: Neenu Bala and Saloni Raheja
Published Online: July, 2026
Keywords: Adoption, Financial literacy, Fintech, Robo-advisory services, Trust
Author: Nirali J Kantharia and Jivan Biradar
Published Online: July, 2026
Keywords: Banking, Bank performance, Bibliometrics, Financial crisis, Profitability, Regression analysis
Author: Leena Chhabra and Niti Nandini Chatnani
Published Online: July, 2026
Keywords: Investor attention, Behavioral bias, Retail investors, Stock market, Volatility
Author: A Charles Ambrose and K Alex
Published Online: July, 2026
Keywords: Behavioral finance, Green finance, Generational cohorts, Investor behavior, Sustainable investment
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
Author: Krishna Ashutoshbhai Vyas
Published Online: July, 2026
Keywords: Private Banks, Small Finance Banks, Digital Banking, Service Quality, Gujarat Banking Sector
Author: Dinabandhu Mukhopadhyay
Published Online: April, 2026
Keywords: Management accounting, Strategic decision making, Cost management, Digital integration, Organizational competence, Global practices
Author: S Yesaswi Dora and Ajay Kumar Mishra
Published Online: April, 2026
Keywords: Zombie firms, Market capitalization, Market-cap, Firm characteristics
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)
Author: T Swarna
Published Online: April, 2026
Keywords: Financial inclusion, E-wallet adoption, Rural financial behavior, Mobile-wallets, UPI
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
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
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
Author: Pragya Singh, Manvinder Singh Pahwa and P Bhanu Sireesha
Published Online: April, 2026
Keywords: ESG disclosure, BRSR, India, Corporate governance, Sustainability reporting
Author: Tharindu Prabashwara Attanayake and Gayathri Chethika Goonaratne
Published Online: April, 2026
Keywords: Generative artificial intelligence (GenAI), SAARC region, Ethical governance, Transparency, Accountability, Fairness
Author: Priyanka Chugh
Published Online: April, 2026
Keywords: Corporate governance, PRISMA framework, Financial institutions, Systematic review, Financial performance, Agency theory, Resource dependency theory
Author: Bishal Patowary
Published Online: April, 2026
Keywords: Global reporting initiative (GRI), Blockchain, Sustainability reporting (SR), Environmental risk management, Carbon emission, Covid-19
Author: Peeyush Sharma
Published Online: April, 2026
Keywords: Forensic accounting, Forensic standards, Forensic survivability index (FSI), Regulatory-evidentiary integration model, Principles of natural justice
Author: T Shemeera Kunhu and U Sreevidya
Published Online: April, 2026
Keywords: Accounting Standards, Certified Emission Reductions, Clean Development Mechanism, Greenhouse Gases, Kyoto Protocol.
Author: Dimitrios Ginoglou1, Panayiotis Tahinakis2, John Mylonakis3, Nicolaos Protogeros4 and Adamantios Koumpis5
Published Online: April, 2026
Keywords:
Author: Nalan Akdogan*, Rafet Aktas** and Seyfettin Unal***
Published Online: April, 2026
Keywords: