The IUP Journal of Accounting Research & Audit Practices
Volume 25, Issue 2, April-June 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 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.
Archives
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)