Technical stages of issuance

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)

Technical Stages of Publishing Issues.

These are the procedures taken at each stage of the methodology followed by the editorial board of the Journal of Accounting Studies. These stages are known in detail as the stages of publishing an issue of the journal. The process of publishing an issue of the Journal of Accounting Studies goes through a number of successive methodological stages, each aimed at ensuring the highest levels of scientific quality and objectivity. The editorial board is required to adhere to all necessary procedures to ensure that the published research meets strict academic standards. These stages include careful examination of received research, detection of any plagiarism, peer review of research by specialized experts, and a final review before the issue is published. This ensures the provision of distinguished scientific content consistent with the journal's policies and guidelines. The following is a detailed overview of the methodological stages followed in publishing an issue of the journal, as follows:

1. Announcing the acceptance of research.

2. Initial examination and review by the editorial board.

3. Procedures for detecting plagiarism (scientific integrity).

4. Research peer review.

5. Final review of the issue before publication.

6. Final publication of the issue of the journal.

The researcher submits their research to the journal's email address. The journal's editorial board conducts an initial evaluation to determine whether the research complies with the journal's terms and conditions. Based on this evaluation, the research may be initially rejected or accepted according to the following steps:

The editorial board conducts an initial review of the submitted research to verify compliance with Articles (7) and (8) of the Journal of Accounting Studies' bylaws, which relate to the general rules for publication in the journal, as well as the formal and technical requirements for research submitted for publication:

Step One: Review compliance with the provisions of Article (7) of the bylaws, which stipulates that research submitted for publication in the journal must adhere to the journal's rules and conditions.

Step Two: Review compliance with the provisions of Article (8) of the bylaws, which stipulates the formal and technical requirements for research submitted for publication in the journal.

The following figure illustrates the initial review and inspection steps.

Step 3: Ensure that the researcher or publisher has completed Form No. (1) and Form No. (2) for the journal:

Form No. (1) Submitting a Research Paper for Publication

Form No. (2) Acknowledgment and Pledge of Academic Integrity

First: Form No. (1) Submitting a Research Paper for Publication

v   Purpose of the Form:

This form serves as a means of proof indicating the submission of scientific material by the researcher for publication in the journal, in accordance with the journal's formal and technical requirements. It also provides the following information:

·     Personal information of the publisher, including name, title, specialization, academic degree, place of work, email address, submission date, and signature.

·     Information about the research topic (title of the research submitted for publication), whether it is within the journal's field of expertise or not.

Second: Form No. (2) Declaration and Pledge (Academic Integrity)

v   Purpose of the Form:

This form serves as a legal document from the researcher indicating their legal and ethical responsibility for the academic integrity of the research to be published in the journal, according to the following important points:

·     This research is an original work that has not been previously published in any other journal, conference, or scientific symposium, whether inside or outside Libya.

·     I declare my commitment to the ethics of scientific research (academic integrity) in writing the research titled above, and I am fully aware of them and bear legal responsibility for all intellectual and material property rights of others.

·     I pledge to abide by all publication conditions applicable to the Journal of Accounting Studies, that this research has been linguistically proofread, and that I abide by all decisions of the journal's editorial board.

Third: Form No. (3) Summary of Initial Evaluation (For the Editorial Board)

v   Purpose of the Form:

This form aims to document the evaluation process by the editorial board members, in accordance with the criteria required by the form. This process ensures that the research is objectively, formally, and technically sound, in accordance with generally accepted scientific research standards and procedures, as well as the requirements and stipulations of the Journal of Accounting Studies for the research being evaluated. This process includes completing the steps to detect plagiarism (scientific integrity) and the journal's specific arbitration procedures, according to the following key points:

·     Evaluating the research title for publication in the journal and the scientific research followed in the research.

·     Evaluating the research abstract in Arabic and English.

·     Evaluating the research's availability of a clear and comprehensive introduction to the topic.

·     Evaluating the research's availability of clear objectives.

·     Evaluating the research's availability of results, recommendations, or a conclusion.

·     Evaluating the writing style of footnotes and references according to the journal's requirements.

·     Evaluating the extent to which the research meets the journal's requirements in terms of font type, number, and line spacing.

·     Evaluating the research for the absence of spelling and typographical errors.

·     Selecting two members of the arbitration panel with expertise in the research topic to begin the arbitration phase according to the next step of this procedure.

Plagiarism Detection Procedures (Scientific Integrity):

In implementation of the journal's policy of examination and detection of plagiarism, as well as fulfilling the requirements of the journal's code of ethics for scientific research, the use of plagiarism detection software and other tools to examine submitted scientific papers for potential cases of plagiarism or duplicate publication. At this stage, before the editorial board decides to refer the research submitted to the journal for publication to the peer-review stage, the use of Form No. (4) for detecting academic plagiarism (scientific integrity) is required. This stage focuses on achieving the following:

·     The journal's policy on combating plagiarism and the measures taken to investigate such cases.

·     The systems or tools used by the journal to detect plagiarism.

v   Purpose of the Form:

This form aims to document the evaluation process by editorial board members using plagiarism detection software and other tools to examine submitted scientific papers for potential instances of plagiarism or duplicate publication. Research submitted to the journal is examined using a plagiarism detection software, according to the criteria required by the form. This ensures that the research is scientifically sound, in accordance with the responsibilities of the journal's editorial board.

Research Review Stage:

This procedure involves three steps:

After implementing the initial evaluation steps and conducting scientific integrity procedures according to procedures and forms No. (1), (2), and (3), which were implemented in the previous stages by the journal's editorial board, an important stage in the research evaluation process for publication purposes comes, namely the research review stage. This review stage involves the following steps:

Ø    Submitting research to the reviewers

Ø    Researchers amending the reviewers' comments

Ø Review and Verification of Reviewer Comments

The first step in this stage is to submit the research to the reviewers:

After selecting two reviewers based on their experience and academic expertise in the research topic to be evaluated, the reviewers are contacted in accordance with the journal's review policies:

Ø Objective Evaluation: The review process must be conducted objectively and unbiased, based on purely scientific standards.

Ø Double-Blind Review: In some journals, the review process is conducted in a double manner, where both the reviewer and the authors are anonymous to each other.

Ø Step Two: Researchers Amend Reviewers' Comments:

This important step is part of the review phase to implement the journal's policies regarding compliance with post-review amendments. The researcher must adhere to the following:

·     Amendments Required by Reviewers: The researcher must commit to making the required amendments according to the review forms based on the reviewers' comments before publication. The researcher must commit to making the amendments within a specified timeframe according to the following procedures:

·     Receiving Reviewers' Comments by the Journal's Editorial Board: Form No. (5) for the Scientific Review Summary of the Research is received after all the required comments and amendments on this form, as well as the comments and amendments to the research text (if any), are submitted by the reviewers.

·     Submitting Reviewers' Comments to the Researcher: After an initial review of the comments by the editorial board members, the requested comments and amendments from the reviewers are sent to the researcher to comply with the required amendments.

·     The researcher begins implementing the required amendments: The researcher must carefully read the reviewers' comments and understand each point indicated. They must ensure that all comments are implementable.

·      If there are any unclear comments, the researcher must contact the journal's editorial board to have the editorial board respond to any unclear comments in detail.

·     Adherence to the deadline for making amendments: The researcher must make the amendments within the deadline suggested by the journal's editorial board.

·     Submitting the revised version of the research: After making the amendments, the revised version of the research is sent to the journal's editorial board.

Step 3: Review and Verification of the Reviewers' Amendments and Comments:

In this step, the journal is committed to completing the peer review policies, namely the double confirmation review policy. This is a second review by the peer reviewers and the editorial board members after making the required amendments and determining the researcher's commitment to making the required amendments.

After the amendments are made and the researchers submit a revised version to the editorial board according to the requirements of the peer review committee, the next step is to verify that all the required comments and amendments have been made. The revised version is then sent by the editorial board to the peer review committee to determine whether the amendments are accepted or not.

Final Review of the Issue Before Publication:

After completing the peer review steps implemented in the previous stage by the journal's peer review board, another important stage and a key role for the journal's editorial board comes, which involves review, preparation, technical layout, and linguistic review. This procedure involves three steps:

Ø Final review by the editorial board of the journal.

Ø Technical preparation of the journal.

Ø Linguistic review of the journal.

Final Stage of Issuing the Journal Issue:

After completing all the stages, starting with the announcement of the acceptance of research, the initial evaluation by the journal's editorial board, the verification of scientific integrity, the peer review stage, and finally the final review of the issue before publication. After the amendments are accepted by the peer reviewers and editorial board, the final version of the article is approved and its publication date is determined according to the publication date (periodicity, publication date). The next stage is the publication of the journal issue. This procedure involves two steps:

Ø - Publishing the journal on the website.

Ø - Printing the issue (hard copy)