Copyright & Licensing

Copyright of all articles published in Journal of Theoretical Accounting Research (JTAR) ISSN(Print): 1556-5106, ISSN(Online): 3069-1028 is retained by the author(s).

By submitting a manuscript and agreeing to its publication, the author(s) grant Journal of Theoretical Accounting Research (JTAR) ISSN(Print): 1556-5106, ISSN(Online): 3069-1028 a non-exclusive license to publish, reproduce, distribute, archive, and make the work available in electronic and other formats for scholarly use, indexing, and long-term preservation.

This allows authors to keep full ownership of their work while enabling the journal to share and distribute the published content.

Author Declarations

The author(s) confirm that:

  • The manuscript is original and has not been published elsewhere, in whole or in part.

  • They have full rights to publish all content, including text, figures, tables, images, and supplementary materials.

  • The work does not infringe any copyright, proprietary, or intellectual property rights of third parties.

The journal is not responsible for any copyright, ethical, or legal issues arising from the submitted work. Such responsibilities remain solely with the author(s).

Licensing and Reuse

All articles published in Journal of Theoretical Accounting Research (JTAR) ISSN(Print): 1556-5106, ISSN(Online): 3069-1028  are licensed under the
Creative Commons Attribution 4.0 International License (CC BY 4.0).

Under this license:

  • Articles may be read, downloaded, copied, shared, and redistributed.

  • The content may be adapted, modified, or reused for any purpose, including commercial use.

  • No permission is required from the author(s) or the journal.

  • Proper credit must be given to the author(s) and the journal, a link to the license must be provided, and any changes must be clearly indicated.

License details:
https://creativecommons.org/licenses/by/4.0/

Author Responsibilities

By submitting a manuscript to Journal of Theoretical Accounting Research (JTAR) ISSN(Print): 1556-5106, ISSN(Online): 3069-1028, the author(s) agree that:

  • The work is original and not under review by another journal.

  • They hold the legal rights to all included content.

  • The manuscript does not contain material that violates third-party rights.