The IUP Journal of Accounting Research & Audit Practices

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

Shareholder Value Creation in the Indian Banking Industry: An EVA Analysis

Author: G Soral* and Shurveer S Bhanawat**

Published Online: October, 2026

Keywords:

Archives


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