Data Sharing Policy

Research Data Policy

The Journal of Accounting Studies supports transparency, research integrity, responsible data sharing, and the reproducibility of results. This policy is consistent with recognized publication ethics principles, including the relevant guidance of the Committee on Publication Ethics (COPE).

Data Sharing and Availability

Authors are encouraged to make research data and supporting materials available whenever this is ethically, legally, and practically possible. Authors should provide a clear data availability statement indicating whether the data are publicly available, available on request, included as supplementary material, or subject to restrictions.

Repositories and Data Citation

Authors are encouraged to deposit datasets in trusted and recognized repositories that provide appropriate metadata, long-term preservation, and persistent identifiers such as Digital Object Identifiers (DOI). Datasets and other research resources that support published results must also be properly documented and attributed to their owners.

Reproducibility and Supporting Materials

Authors should provide sufficient information about the research design, methodologies, data processing, statistical analysis, software, protocols, and other procedures to support verification of the research and its reproduction where possible. Relevant code, questionnaires, analysis files, datasets, and supplementary materials should also be shared where appropriate.

Confidential and Sensitive Data

Authors must protect personal, confidential, sensitive, proprietary, or otherwise restricted information. Data involving human participants must comply with applicable informed consent, ethics, privacy, and data protection requirements, and anonymization, access controls, or secure data environments should be used where appropriate.

Legitimate Restrictions and Exceptions

The Journal of Accounting Studies recognizes that some data cannot be shared publicly for ethical, legal, privacy, confidentiality, contractual, security, or intellectual property reasons. Authors must clearly explain such restrictions in the data availability statement and should provide controlled or restricted access wherever possible.

Data Integrity and Research Misconduct

Authors must maintain the accuracy and reliability of research data. They are prohibited from fabricating, falsifying, manipulating, selectively altering, or misrepresenting data, or misrepresenting analyses, figures, or data availability. The Journal of Accounting Studies may request underlying data or documentation when necessary to assess research integrity or to investigate any concerns.

Supplementary Materials and Peer Review

Datasets, tables, figures, questionnaires, protocols, statistical files, software, and other supporting materials may be submitted as supplementary materials. Where necessary, these materials may be subject to evaluation or peer review, and they must comply with ethical, legal, confidentiality, copyright, and intellectual property requirements.

Responsibilities of Authors, Editors, and Users

Authors are responsible for maintaining appropriate data, providing accurate information about its availability, obtaining the necessary permissions, protecting confidential information, and responding to legitimate editorial requests. Editors may request data, evaluate availability statements, seek expert advice, or investigate any data-related concerns. Users must respect applicable licenses, confidentiality rules, privacy, and intellectual property rights.

Preservation, Correction, and Policy Compliance

Authors should retain research data and supporting materials for an appropriate period consistent with institutional, funder, legal, and disciplinary requirements. Any substantive errors or concerns regarding published data must be reported promptly. The Journal of Accounting Studies may issue corrections, expressions of concern, or retractions when necessary. The journal reviews this policy periodically to ensure its consistency with the standards of the Committee on Publication Ethics (COPE) and evolving standards for research data and reproducibility.