Understanding Accountant Decision Behavior Through Theoretical Lenses: An Analytical Study of Cognitive, Affective, and Behavioral Models. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 1, p. 245–252, 2026. DOI: 10.53555/jtar.v22i1.95. Disponível em: https://www.jtar.org/index.php/JTAR/article/view/95. Acesso em: 6 feb. 2026.