Open Access Policy

International Journal of Trends in Accounting Research is an open access journal which means that all contents are freely available without subscription charges or registration barriers to the user or his/her institution on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal has also supported the Initiative for Open Citation (I4OC), which aims not only to make full-text articles accessible to the public but also to make the references in articles equally valuable for publication. The real form of publisher participation is sending article references via Crossref, which are cited in. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles published in this journal without asking prior permission of the publisher or the author as long as acknowledge the original author. Articles published in the journal are distributed under the Creative Commons attribution-NonCommercial-ShareAlike 4.0  (CC BY-NC-SA) license.