Publication Ethics Statement
Publication Ethics
To avoid potential editorial conflicts of interest, any manuscript authored or co-authored by one of the main Editors of the Journal of Accounting and Business (JAAB) will be fully reviewed by the other main Editor through a confidential review process.
The publication of an article in a peer-reviewed journal is a critical element in developing a cohesive and reputable body of knowledge. It reflects the quality of the authors’ work and the institutions that support them. Peer-reviewed articles support and embody the scientific method. This ethical statement of JAAB is based on COPE’s Code of Conduct and Best Practice Guidelines for Journal Editors and the current COPE Core Practices.
Ethics of Editors
Publication Decisions
The Editor of the Journal of Accounting and Business (JAAB) is solely and independently responsible for deciding which submitted articles should be published. Decisions are based on the validation of the work and its importance to researchers and readers. The Editor may be guided by legal requirements related to libel, copyright infringement, and plagiarism, and may consult other Editors or reviewers when making decisions.
Peer Review
The Editor ensures that the peer review process at JAAB is fair, unbiased, and timely. Research articles are reviewed by at least two independent external reviewers. The Editor selects reviewers with appropriate expertise and evaluates disclosures of conflicts of interest and self-citation suggestions to prevent bias.
Fair Play
Manuscripts submitted to JAAB are evaluated solely on their intellectual merit without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
Editorial policies of JAAB promote transparency, honest reporting, and clarity of expectations for authors and reviewers. The Editor uses the journal’s official electronic submission system and provides a transparent mechanism for appeals against editorial decisions.
Declaration of Competing Interests
Any editorial conflicts of interest must be declared in writing to the publisher of JAAB prior to appointment and updated if new conflicts arise. Editors must not be involved in decisions on manuscripts they authored, manuscripts written by family members or colleagues, or manuscripts related to their personal interests. Such submissions must undergo independent peer review with clear disclosure upon publication.
Ethics of Reviewers
Contribution to Editorial Decisions
Peer review assists Editors of JAAB in making editorial decisions and helps authors improve their manuscripts. Reviewers are expected to follow ethical reviewing standards and professional conduct.
Reviewers who feel unqualified or unable to complete a timely review must notify the Editor and decline the review assignment.
Confidentiality
Manuscripts under review for JAAB must be treated as confidential documents. Reviewers may not share manuscripts or contact authors directly without permission from the Editor. Information obtained through peer review must not be used for personal advantage.
Alertness to Ethical Issues
Reviewers should report any ethical concerns to the Editor, including substantial similarity between the submitted manuscript and other published works, with appropriate citations.
Standards of Objectivity and Competing Interests
Reviews must be conducted objectively and supported by clear arguments. Reviewers should disclose any potential conflicts of interest before agreeing to review and ensure that citation suggestions are made solely for scientific reasons.
Ethics of Authors
Reporting Standards
Authors submitting to JAAB must present an accurate and objective account of their research and its significance. Sufficient detail and references must be provided to allow replication. Fraudulent or knowingly inaccurate statements are unethical and unacceptable.
Data Access and Retention
Authors may be asked to provide supporting research data for editorial review and must retain such data for a reasonable period after publication in JAAB.
Originality and Acknowledgement of Sources
Manuscripts submitted to JAAB must be original. Proper acknowledgment of others’ work is mandatory. Plagiarism in any form is considered unethical and unacceptable.
Multiple, Redundant, or Concurrent Publication
Authors must not submit the same manuscript to more than one journal simultaneously. Redundant publication is unacceptable. Secondary publication is permitted only under agreed conditions with proper citation of the original publication.
Confidentiality
Confidential information obtained through editorial or review activities related to JAAB must not be used without explicit written permission.
Authorship of the Paper
Authorship should be limited to individuals who made significant contributions to the study. All listed authors must approve the final version and agree to submission to JAAB. Changes to authorship after submission require Editor approval and consent from all authors.
Declaration of Competing Interests
All authors must disclose financial or personal relationships that could influence their work, as well as sources of research funding.
Image Integrity
Image manipulation that misrepresents research findings is not permitted in JAAB. Adjustments are allowed only if they do not alter or obscure original information. Authors must comply with JAAB policies regarding image submission and data transparency.