Editorial Policy

The Journal of Accounting Studies follows an editorial policy in accordance with the Code of Conduct for Journal Publishers issued by the Committee on Publication Ethics (COPE), through the following:

First: Responsibilities of Researchers (Authors):

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

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

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

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

5- Acknowledgment of Sources: Appropriate acknowledgment should always be given to the work of others. Authors should cite publications that were influential in determining the nature of the reported work. Information obtained privately, for example through conversation, correspondence, or discussion with third parties, must not be used or reported without explicit written permission from the source. Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services.

6- Authorship: Authorship should be limited to those who made significant contributions to the conception, design, execution, or interpretation of the study. All those who made significant contributions to the research should be listed. Where other individuals participated in certain technical aspects of the research, their participation should be acknowledged or they should be listed as contributors. The corresponding author should ensure that all co-authors have seen and approved the final version of the article and have agreed to its submission for publication.

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

8- Fundamental Errors in Published Works: When a researcher (author) discovers a significant error or inaccuracy in their published research, they are obliged to promptly notify the Editor-in-Chief of the journal and cooperate with the editor to retract or correct the research. If the editor or publisher learns from a third party that a published work contains a significant error, the author is obliged to promptly retract or correct the research or provide the editor with evidence of the correctness of the original research.

Second: Responsibilities of Reviewers:

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

1- Contribution to Editorial Decisions: The reviewer assists the Editor-in-Chief and members of the Editorial Board in making publication decisions, and also helps the researcher improve and correct the research submitted to the journal for publication.

2- Promptness: The reviewer must review the research referred by the Editorial Board within the specified time. If this is not possible, especially after a preliminary reading of the research, the reviewer must inform the Editor-in-Chief that the research topic is outside the reviewer's field, or that there is insufficient time or capacity to complete the review.

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

4- Objectivity: The reviewer must support the review and evaluation of the research assigned to them with objective arguments and evidence, and must avoid judging it on the basis of personal opinion, personal taste, racial, sectarian, or other considerations.

5- Acknowledgment of Sources: The reviewer should try to identify relevant sources and references that the researcher has not cited. Any text or passage taken from other previously published works must be properly cited, and the reviewer must inform the Editor-in-Chief of any identical, similar, or overlapping work with the work under review.

6- Conflict of Interest: The reviewer must not review research for personal purposes; that is, they must not accept to review research in which there may be interests of individuals or institutions, or in which personal relationships are evident.

Third: Responsibilities of the Publisher:

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

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

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

D- Explicit Consent: The results of others' research relating to unpublished research may not be used or exploited without the written permission or authorization of its author.