Core Practices and Responsibilities

Core Practices and Responsibilities

The Journal of Accounting Studies follows the Code of Conduct for Journal Publishers issued by the Committee on Publication Ethics (COPE) through the following:

First: Responsibilities of Researchers (Authors):

1- Reporting Standards: Researchers reporting the results of original research must provide an accurate description of the research conducted, along with an objective discussion of its significance. The underlying data must be accurately represented in the research. The paper must contain sufficient detail and references to allow others to replicate the work. Fraudulent or intentionally inaccurate statements constitute unethical and unacceptable behavior.

2- Data Access and Retention: Researchers (authors) may be required to provide raw data related to the research for editorial review. They must, in all cases, be prepared to retain this data for a reasonable period after the research is published in the journal.

3- Originality and Plagiarism: Researchers (authors) must ensure that their work is entirely original, and if they use the work or words of others, they must ensure that they are appropriately cited or cited.

4- Multiple, redundant, or concurrent publications: In general, researchers (authors) should not publish manuscripts related to the same research in more than one journal. Submitting the same research to more than one journal is considered unethical and unacceptable publishing behavior. Authors should also not submit previously published research for consideration in another journal.

5- Acknowledgment of sources: Appropriate acknowledgment should always be given to the work or works of others. Authors should indicate publications that were influential in determining the nature of the reported work. Information obtained privately, for example, through oral conversation, correspondence, or discussion with a third party, should not be used or cited without the express written permission of the source. Information obtained in the context of confidential services, such as research review or grant applications, should not be used without the express written permission of the author of the work participating in these services.

6. Authorship: Authorship should be limited to those who made significant contributions to the study's conception, design, execution, or interpretation. All names of those who made significant contributions to the research should be included. When other individuals were involved in some technical aspects of the research, their participation should be acknowledged or their names listed as contributors. The corresponding author should ensure that all co-authors have reviewed and approved the final version of the article and agreed to submit it for publication.

7. Disclosure and Conflicts of Interest: All researchers (authors) should disclose in their research any financial or other substantive conflicts of interest that could influence the results or interpretation of the submitted work. All sources of financial support for the research should be disclosed. Examples of potential conflicts of interest that should be disclosed include employment, consultancies, stock ownership, honoraria, paid expert testimony, grants, or other forms of funding. Potential conflicts of interest should be disclosed at any time.

8- Substantial errors in published works: When a researcher (author) discovers a substantive error or inaccuracy in their published research, they are obligated to immediately notify the editor-in-chief of the journal and cooperate with the editor to withdraw or correct the work. If the editor or publisher learns from a third party that the published work contains a serious error, the author is obligated to immediately retract, correct the research, or provide the editor with evidence supporting the validity of the original research.

Second: Reviewer Responsibilities:

Reviewers of research submitted for publication in the journal must adhere to the following:

1- Contribution to the publication decision: The reviewer assists the editor-in-chief and members of the editorial board in making the publication decision and also assists the researcher in improving and correcting the research submitted to the journal for publication.

2- Speed ​​of Review: The reviewer must promptly review the research submitted to them by the editorial board within the specified timeframe. If this is not possible, especially after completing the initial review, the reviewer must inform the editor-in-chief that the research topic is outside the reviewer's scope of work, or due to time constraints or a lack of sufficient resources for review.

3- Confidentiality: All research information must be confidential to the reviewer, who must endeavor to maintain its confidentiality and not disclose or discuss its content with anyone except those authorized by the Editor-in-Chief.

4- Objectivity: The reviewer must demonstrate their review and evaluation of the research submitted to them with objective arguments and evidence. They must avoid judging based on their personal viewpoint, personal taste, race, sectarianism, etc.

5- Identifying Sources: The reviewer must attempt to identify relevant sources and references that the researcher has not marginalized. Any text or paragraph taken from previously published works must be properly marginalized. The reviewer must inform the Editor-in-Chief of any similar, similar, or overlapping works with the work under review.

6- Conflict of Interest: The reviewer must not review research for personal purposes. This means they must not accept to review research in which there may be personal interests of individuals or institutions or in which personal relationships are observed.

Third: Publisher's Responsibility:

A- Decision to Publish: Copyright and citation rights from previous scientific works must be respected to protect the rights of others when publishing articles in the journal. The Editor-in-Chief is responsible for the decision to publish and print, based on the journal's policies and adherence to legal requirements for publication, particularly with regard to defamation, slander, or copyright infringement. The Editor-in-Chief may also consult with members of the Editorial Board or reviewers in making this decision.

B- Integrity: The Editor-in-Chief ensures that every research submitted for publication is peer-reviewed, regardless of the researcher's gender, origin, religious belief, citizenship, or political affiliation.

C- Confidentiality: Information about researchers submitting their research for publication in the journal must be strictly confidential and maintained by all persons who may have access to it, such as the Editor-in-Chief, members of the Editorial Board, or any member involved in editing and publishing, and other trusted parties as required by the peer-review process.

D- Explicit Consent: The research results of others related to unpublishable research may not be used or exploited without written permission from the author.