Conflicts of Interest and Disclosures

Accounting Studies Journal is committed to the highest principles of transparency and academic integrity, and requires all parties involved in the publication process to disclose any interests or relationships that may affect the objectivity of the research or the integrity of the editorial and peer-review processes.

The Conflicts of Interest and Disclosures policy includes the following:

• Authors, reviewers, and editorial board members must disclose any conflict of interest that may affect the integrity of the research, the review process, or editorial decision-making.
• Conflicts of interest include financial, professional, institutional, or personal relationships, or any direct academic competition that may affect academic impartiality.
• Sources of funding and financial support related to the research must be disclosed, including the funding body and the nature of the support provided.
• Authors must disclose the use of generative artificial intelligence tools in accordance with the journal's approved policies.
• No editorial board member or reviewer may take part in evaluating a manuscript in which they have a direct interest or a conflict of interest that affects their impartiality and scientific independence.
• The journal reserves the right to take appropriate action in the event of a breach of the disclosure policies or failure to disclose conflicts of interest.