Editorial Policies

1. Creative Commons License

The International Journal of Accounting, Auditing, and Taxation operates under the Creative Commons Attribution (CC BY) license. This open-access license allows authors to retain copyright while enabling others to freely share, copy, and redistribute the article with appropriate credit. This model ensures that research can be freely accessed, shared, and reused, promoting wider dissemination and advancing scholarly discourse.

For more information, please refer to the official Creative Commons website.

2. Editorial Process

The editorial process at the International Journal of Accounting, Auditing, and Taxation is designed to ensure fairness, quality, and transparency in the review and publication process. The process is as follows:

Initial Submission – Authors submit manuscripts through the journal's online submission system. The editorial office initially screens submissions for relevance, quality, and adherence to the journal’s scope.
Peer Review – If the manuscript passes initial screening, it is sent for double-blind peer review. Two independent reviewers evaluate the manuscript for scientific quality, methodology, and originality.
Decision – Based on the reviewers' feedback, the editor decides whether the manuscript will be accepted, rejected, or returned for revisions. The editor may request minor or major revisions to improve the manuscript.
Final Decision – Once revisions are made, the manuscript undergoes a final evaluation, and a decision is made regarding publication. Accepted manuscripts are formatted for publication.

This editorial process ensures that the journal maintains high standards of scholarship and integrity.

3. COPE Recommendation for Plagiarism

The International Journal of Accounting, Auditing, and Taxation follows the guidelines set by the Committee on Publication Ethics (COPE) regarding plagiarism. We take plagiarism seriously, and all submitted manuscripts are screened for plagiarism using software tools. If any form of plagiarism is detected, the manuscript will be rejected immediately. Authors are responsible for ensuring that all work submitted is original and free from plagiarism.

The journal follows COPE's recommendations for handling suspected cases of plagiarism, which include providing authors an opportunity to explain the situation, investigating the issue thoroughly, and taking appropriate actions such as retracting or correcting the article, if necessary.

4. Publication Ethics and Malpractice Statement

The International Journal of Accounting, Auditing, and Taxation adheres to the highest standards of ethical publication practices. We follow the COPE Code of Conduct for Journal Editors to ensure the integrity and transparency of the publication process. The journal's ethical standards include:

Transparency – All editorial decisions and actions are transparent, with clear communication between authors, reviewers, and editors.
Accountability – Editors, reviewers, and authors are accountable for their actions, and conflicts of interest must be disclosed.
Confidentiality – All information related to submitted manuscripts, including peer review comments, is confidential and not shared without consent.
Integrity – The journal will investigate any allegations of research misconduct, including data fabrication, falsification, and plagiarism.

These ethical guidelines aim to maintain the journal's high standards of research publication.

5. Publisher Policies

The International Journal of Accounting, Auditing, and Taxation is committed to maintaining ethical publishing practices, including adherence to the policies and guidelines set by our publisher. The journal’s publisher follows internationally recognized standards for publication ethics and ensures that authors, editors, and reviewers adhere to these standards. Publisher policies include:

Peer Review Policy – Ensures manuscripts undergo a rigorous and fair peer review process.
Data Sharing Policy – Encourages authors to share data and research materials when possible to enhance transparency and reproducibility of results.
Compliance with Ethical Guidelines – Ensures that all submitted manuscripts meet ethical guidelines in terms of research conduct and data collection.

For more information on publisher-specific policies, please visit the Publisher Policies page.

6. Conflict of Interest and Financial Disclosures (Specific to Editors)

Editors of the International Journal of Accounting, Auditing, and Taxation must disclose any potential conflicts of interest related to the manuscripts they handle. A conflict of interest could arise from personal, professional, or financial relationships that may influence the impartiality of the editor. If a conflict is identified, the editor must recuse themselves from handling the manuscript, and an alternative editor will be assigned.

Editors are required to submit a declaration of interest at the beginning of their editorial duties and update it regularly to maintain transparency.

7. Peer Review Process

The International Journal of Accounting, Auditing, and Taxation employs a double-blind peer review process, where both the identity of the authors and the reviewers are kept confidential. This system is designed to eliminate bias in the review process and ensure objective evaluations of manuscripts.

Reviewers are selected based on their expertise in the subject area of the manuscript, and their feedback focuses on the scientific quality, relevance, methodology, and potential contribution of the research. Based on the reviewers' comments, the editor makes a final decision to accept, revise, or reject the manuscript.

8. COPE Recommendation for Conflict of Interest (Specific to Editors)

The journal follows the recommendations outlined by COPE in handling conflicts of interest specific to editors. An editor's decision should be made solely based on the manuscript's merit, without personal, financial, or professional bias. Editors must disclose any conflicts of interest and recuse themselves from editorial duties when necessary.

Further information on COPE's guidelines can be found on their official website: COPE Code of Conduct for Editors.