Conflict of Interest Policy

The Journal of Accounting Studies adopts a policy of disclosure and transparency regarding the journal's financial transactions through regulations governing financial transactions, which cover funding processes and the identification of their sources, as well as the methods of disbursing and collecting all fees and revenues, in accordance with generally accepted accounting assumptions and principles and within Libyan financial laws and regulations. This policy includes:

• Disclosure of the journal's funding sources.
• Disclosure of revenue sources.
• Disclosure of expenditure areas.