The IUP Journal of Accounting Research & Audit Practices
Volume 24, Issue 4, October-December 2025
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 24, Issue 4, October-December 2025
Analyzing Mean Reversion in the Indian Banking Sector Using GARCH Model and Half-Life Volatility Method
Author: Satishkumar
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.7-32
Keywords: Mean reversion, Volatility, GARCH, Banks, Stock return
Financial Architecture in Logistics: Impact of Capital Structure and Dividend Policies
Author: Neha Sarin and Preeti Sharma
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.33-51
Keywords: Capital structure, Dividend policy, Return on assets (ROA), Return on equity (ROE), Financial performance, Leverage, Shareholder’s equity, Dividend-payout ratio, Earnings-per share (EPS), Logistics firms
Influence of Key Financial Indicators on S&P 500 Stock Prices: An Econometric Analysis
Author: Rahul Chauhan, Nimesh P Bhojak, Salim Ali Shamsher, Harishchandra Singh Rathod, Jyoti Ghanchi and Bhavna Jadav
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.52-72
Keywords: Global impact, Stock prices, Financial indicators, Price earnings ratio, Dividend yield
Perceptions of Accountants on Leveraging AI for Regulatory Compliance in India
Author: Prasad C V and Sivakumar A
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.73-91
Keywords: Artificial intelligence (AI), Corporate culture, Stakeholders, Professionals, Regulators
Influence of Mental Accounting Biases on Derivative Trading Decisions: An Empirical Study
Author: Linni Wilson and D Vennila
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.92-112
Keywords: Mental accounting biases (MAB), Derivative trading decisions (DTD), Risk perception (RPE), Behavioral finance, Cognitive biases, Investor behavior
Firm-Specific Determinants of Earnings Management: Empirical Evidence from Indian Listed Companies
Author: Parul Rani and Karamjeet Kaur
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.113-138
Keywords: Earnings management, Determinants, Discretionary accruals, Nondiscretionary accruals
Impact of Management Accounting Practices on Organizational Performance: An Empirical Analysis
Author: Dinabandhu Mukhopadhyay and Biswajit Bhattacharya
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.139-159
Keywords: Management accounting, Strategic management, Organizational performance, Strategic decision-making, Performance measurement, Budgeting and Strategic cost management
Socioeconomic Consequences of Adopting Blockchain Technology in Accounting
Author: Gourav Surana and Samta Ordia
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.160-177
Keywords: Blockchain technology (BT), Socioeconomic consequences, Factor analysis
Technology Adoption and Readiness of Accounting Professionals in India
Author: B Uma Maheswari, R Sujatha, D Kavitha, Kiruthika Shanmugam and Viswanath Ananth
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.178-193
Keywords: Automation, Accounting, Artificial intelligence (AI), Auditing, Technology Readiness and Technology Adoption Model (TA & TAM)
Insider Trading and Stock Price Volatility: Insights from Indian Corporate Cases
Author: Priyanka Ghosh and Ashwitha
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.194-214
Keywords: Insider trading, Shell companies, Financial statement fraud, OLS market model
Impact of Agricultural Innovations on Farm Accounting for Sustainable Growth: Evidence from Rajasthan
Author: Asha Sharma and Aditya Mishra
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.215-238
Keywords: Sustainable growth, Farm accounting, High-tech innovations, Dynamic environment, Biological assets
Factors Influencing Customer Preference for Sustainable Banking in Rural India
Author: Sina E S and D Vennila
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.239-259
Keywords: Sustainability, Rural India, Sustainable development goals (SDGs), Confirmatory factor analysis, Indian commercial banks
Future of Auditing: AI and Emerging Technologies for Quality and Value
Author: Tharindu Prabashwara Attanayake and Gayathri Chethika Goonaratne
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.260-281
Keywords: Audit technology, Artificial intelligence (AI) in auditing, Blockchain assurance, Continuous auditing, Environmental, social and governance (ESG) verification
Key Determinants of Stock Returns During the Covid-19 Pandemic: Evidence from BSE 100 Firms
Author: Arjun Rana and Meena Sharma
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.282-294
Keywords: Covid-19 pandemic, Stock returns, Profitability, Leverage, Firm size
Performance of Portfolio Management Services Offered by Leading AMCs: A Comparative Analysis
Author: Tushar Mali, Drashti Kaushal Shah and Janvi Mali
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.295-305
Keywords: Portfolio management services (PMS), Performance measurement, Risk measurement, Return measurement, Asset management companies (AMCs)
Understanding Consumer Decision-Making: A Behavioral Finance Perspective
Author: Vishnu Vandana Vemuri and Balaji Utla
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.306-323
Keywords: Cognitive biases, Behavioral economics, Behavioral finance, Consumer decision making, Consumer confidence
Role of Fintech in Shaping Retail Investment Behavior in the Banking Sector
Author: Ashwitha, G Suresh and Priyanka Ghosh
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.324-338
Keywords: Fintech, Retail investors, Investment behavior, Banking sector, Digital finance
A Bibliometric and Systematic Review of Idiosyncratic Volatility Research
Author: P Ummuhani and P K Abdussalam
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.339-369
Keywords: Idiosyncratic volatility (IDVOL), Bibliometric analysis, Literature review, VOS viewer, Biblioshiny
Accounting Shenanigans in the Age of AI: Insights from Investor Perceptions
Author: Safeeda K A and Ganesh R
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.370-383
Keywords: Artificial intelligence (AI), Accounting shenanigans, Fundamental analysis, Equity investors, Financial reporting
Financial Analytics for Default Risk Reduction in Kerala’s Banks
Author: Sumi K V
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.384-395
Keywords: Financial Analytics, Default Risk, Kerala
Influence of Age and Financial Literacy on Accounting Practices Among Young Cashew Workers in Kerala
Author: Benny C, Umaprabha S and S Soju
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.396-403
Keywords: Financial Literacy, Accounting Practices, Cashew Workers
Sectoral Focus in Priority Sector Lending: Evidence from Rural Punjab
Author: Dilpreet Kaur, Akanksha Chopra and Rakesh Mahajan
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.404-417
Keywords: Sectoral Focus, Banking, Punjab
Adoption of Fintech for Financial Inclusion in Rural India
Author: Anita Goyal and Parul Agarwal
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.418-429
Keywords: Fintech, Financial Inclusion, Rural India
Influence of Demographic Factors on Green Bond Investments
Author: Suchandra Bose and Sankersan Sarkar
Published Online: October, 2025
DOI: 10.71329/IUPJARAP/2025.24.4.430-448
Keywords: Demographic Factors, Green Bond Investments
Archives
Volume 24, Issue 3, July-September 2025
How Access to Finance Influences Share Pledging Decisions: Empirical Evidence from Listed Indian Firms
Author: Malaya Prakash Behera and Ajay Kumar Mishra
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.8-43
Keywords: Share pledging, Access to finance, Debt heterogeneity, Group firms, Foreign institutional investments
Corporate Bankruptcy Prediction: Evaluating the Effectiveness of Machine Learning Techniques for Addressing Class Imbalance
Author: D Srinivasa Rao
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.44-56
Keywords: Corporate bankruptcy prediction, Balanced random forests (BRF), Gradient boosting with class weights, Ensemble learning, Financial distress prediction
Market Reaction to Stock Splits: A Study on Selected Nifty 500 Companies
Author: P R Venugopal, Dakshyani Gorjelly and Mamidi Aishwarya
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.57-73
Keywords: Event study, Abnormal returns (AR), Cumulative average abnormal returns (CAAR), Market efficiency, Liquidity, Stock splits
Forecasting Nifty 50 Trends Using Prophet Model
Author: S Ravi Kumar, D I P Mani Kumar and B D Hansraj
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.74-85
Keywords: Prophet model, Trend analysis, Nifty 50, Market volatility, Forecast accuracy
Assessing Weak-Form Market Efficiency in India: An Empirical Analysis of Individual Nifty 500 Stocks
Author: Somesh Jadhwani, Shreya Jain, Siddhant Mehta, Anushka Rajurkar and Abhay Kumar
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.86-100
Keywords: Efficient market hypothesis (EMH), Weak-form, Emerging markets, Indian capital market, Nifty 500
Cryptocurrency Adoption Among Millennials in Sri Lanka: An Examination of Behavioral Drivers Using UTAUT Framework
Author: D N D Hettiarachchie, Hiranya Dissanayake, Oshani Mendis and Anuradha Iddagoda
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.101-126
Keywords: Cryptocurrency, Unified Theory of Acceptance and Use of Technology (UTAUT), Partial Least Squares-Structural Equation Modeling (PLS-SEM)
Impact of Share Buybacks on Stock Price Movement and Market Performance
Author: Ch Sai Venkata Sahadev and Ch Balaji
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.127-151
Keywords: Earnings per share (EPS), Market performance, Return on equity (ROE), Share buybacks, Stock price
Improving Trading Profitability of Option Strategies Based on Stock Price Prediction Using ARIMA Model
Author: Kaival Dave and Ruchita Patel
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.152-168
Keywords: Option strategies, Derivatives, Predictive analytics, Security market, ARIMA model
Principles-Based Standards in Practice: A Critical Exploration of Judgment, Materiality and Implementation of IAS 38
Author: J Madegowda
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.169-194
Keywords: IAS 38 Intangible assets, Impairment, Judgment in accounting, Materiality, Principles-based standards
Equity Returns and Currency Exposure Puzzle: A Comprehensive Review
Author: M V S Kameshwar Rao
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.195-216
Keywords: Currency risk, Currency exposure, Currency exposure puzzle, Operating exposure, Unhedged currency exposure
Financial Performance Evaluation of BWDA Finance Limited Post-Transformation as NBFC-MFI
Author: C Anita and D Sreenivasa Chary
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.217-236
Keywords: Sustainability, Transformation, Microfinance institutions, Ratio analysis, Trend analysis
Role of Intelligence and Anthropomorphism in Continuance Intention Toward AI-Powered M-Banking Apps: A PLS-SEM Analysis
Author: Sita Ramaiah Tummalapenta, Ravi Sankar Pasupuleti and Thiyyagura Deepthi
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.237-258
Keywords: Mobile-banking (M-Banking), Intelligence, Anthropomorphism, Continuance intention (CI)
Assessing the Operational Efficiency of Indian NBFCs Under SBR Framework: A DEA Approach
Author: Meena Saini, P Natarajan and Aleena Jose
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.259-286
Keywords: Non-banking financial companies (NBFCs), Data envelopment analysis (DEA), Scale-based regulation (SBR), Efficiency measurement, Slacks analysis, Scale efficiency (SE)
Predicting Bankruptcy in India’s Construction Sector: Insights from Survival Analysis and Ensemble Techniques
Author: Aniruddha Ghosh, Ruchi Singh and Satish Kumar
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.287-317
Keywords: Kaplan-Meier survival analysis, Cox regression, Random forest (RF), Ensemble techniques, Bankruptcy
Analysis of Relationship Between Selected Indian Stocks and Cryptocurrencies
Author: Abhay Kumar, Tirth Govani and Samaksh Bagaria
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.318-330
Keywords: Cross-asset correlation, Portfolio diversification, Market volatility, Cointegration of financial markets, Risk management
Comparative Credit Risk Analysis of Selected Indian Entertainment Companies
Author: Deepanjali Sinha, Sharan Shivram Iyer, Yashika Rane and Abhay Kumar
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.331-354
Keywords: Credit risk, Credit risk models, Entertainment industry, Finance, Financial analytics, Regression analysis
Relationship Between Leverage and Profitability of Selected Real Estate Companies
Author: Atul Kumar Paul
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.355-369
Keywords: Leverage, Profitability, Ratios, Real estate companies, NSE, BSE, Return on capital employed
Impact of Venture Capital Syndicate Centrality on IPO Performance: Evidence from India
Author: Samhitha Kasibhatta and Sudhakara Reddy Syamala
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.370-392
Keywords: Initial public offering (IPO), Venture capital (VC), Social networks, Underpricing, Investor attention
Performance Evaluation of Selected Solution-Oriented Mutual Funds in India
Author: Myada Vamshidhar and Sarpatwar Sreyesh
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.393-407
Keywords: Solution-oriented mutual funds, NAV, Assets under management (AUM), Compound annual growth rate (CAGR), Alpha, Beta, Sharpe ratio
Breaking Down Market Molecules: A Study of EMH in India’s Chemical Industry
Author: Abhay Kumar, Arshi Shah, Dhruv Shetty and Priyal Mehta
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.408-431
Keywords: Efficient market hypothesis (EMH), Indian chemical industry, Market efficiency, Stock price behavior, Weak-form, Semi-strong form, Strong form efficiency, Quantitative finance
Stock Performance of Selected Indian Entertainment Companies: An Empirical Study
Author: Ishita Deb and Balanji Reddy Mora
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.432-468
Keywords: Indian entertainment sector, Financial performance analysis, Risk metrics analysis, Stock analysis, Regression, Correlation, Mean variance analysis, Bombay Stock Exchange (BSE)
Breaking Barriers: Role of Financial Innovations in Advancing Financial Inclusion
Author: K V R Satya Kumar, I Nageswara Rao, K Srinivasa Rao and Thummala Sudheer
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.469-488
Keywords: Financial innovations, Banking inclusion, Insurance inclusion
Exploring GST Worldwide: A Bibliometric Analysis
Author: Apurva Shukla and Anurika Vaish
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.489-507
Keywords: Goods and Service Tax (GST), Global, Indirect tax reform, Bibliometric analysis, Biblioshiny
Emerging Trends in Fintech Business Applications: A Bibliometric-Systematic Literature Review
Author: Gaurav Sarin, Anubha Gupta and Stuti Makhija
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.508-534
Keywords: Agency theory, Bibliometric analysis, Financial products and services, Fintech, Systematic literature review (SLR), Technology acceptance model (TAM)
Innovation, Investment, Financial Leverage and Lagged Returns: A 15-Year Analysis of Nifty 500 Firms
Author: Utkarsh Bhattar, Kedar Lad, Abhay Kumar and Geetha Iyer
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.535-561
Keywords: Innovation, Research and development (R&D), Financial leverage, Profitability, Debt-toequity ratio (DER)
Influence of AI Trading Tools on Cognitive Biases and Investor Behavior: An Exploratory Study
Author: Saidalavi, Rasheed K and Afeefa Cholasseri
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.562-580
Keywords: Artificial intelligence (AI) trading tools, Cognitive biases, Loss aversion, Overconfidence bias, Anchoring bias, Behavioral finance
Environmental Disclosure Performance in India’s Manufacturing Sector: An Analytical Study
Author: V Usha Kiran, Bunga Dinesh and Tadoori Gattaiah
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.581-600
Keywords: Environmental, social and governance (ESG) factors disclosure, Business Responsibility and Sustainability Report (BRSR), Sustainable development goals (SDGs), Disclosure index, Indian manufacturing sector
A Study on Customer Perception and Satisfaction Towards AI in Banking
Author: Srinivas Barla and Gaddam Naresh Reddy
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.601-612
Keywords: Artificial intelligence (AI), Mobile banking, Customers, Emerging economy
Risk and Return Analysis of Selected Indian Banks’ Stocks
Author: E Ramesh, Bharath Samishetti and P Rajashekar Reddy
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.613-635
Keywords: Return, Risk, Banking sector, Equity stock, Capital market, Investment policy
Role of Robotic Process Automation in Streamlining Financial Operations
Author: Suraj Kodarlikar, Amit Sahu, Shweta Pethe and Ankita Bhandarkar
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.636-644
Keywords: Robotic Process Automation, Financial Operations
How YouTube Finfluencers Are Driving Market Turnover Among Young Investors
Author: Balaji Utla, P S S Murthy, Seema Nazneen, P Kalpana and Ch. Sivapriya
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.645-653
Keywords: YouTube Finfluencers, Market Turnover, Young Investors
Customer Perception Toward Digital Banking Adoption in Bhutan
Author: Purnendu Basu
Published Online: July, 2025
DOI: 10.71329/IUPJARAP/2025.24.3.654-664
Keywords: Digital Banking, Bhutan