Which file specifies the user accounts that can NOT submit jobs via at or batch?

The /etc/at.deny file specifies the user accounts that can NOT submit jobs via at or batch. The format of the file is a list of usernames, one on each line. Whitespace is not permitted. The superuser may always use at. If the file /etc/at.allow exists, only usernames mentioned in it are allowed to use at. If /etc/at.allow does not exist, /etc/at.deny is checked12. The at and batch commands use the files /usr/lib/cron/at.allow and /usr/lib/cron/at.deny to restrict usage on some systems3. References:

at.allow(5) - Linux man page

at.deny(5) [linux man page] - The UNIX and Linux Forums

The at.allow and at.deny files - IBM