Reviewer Procedure

The International Journal of Accounting, Auditing and Taxation (IJAAT) maintains a structured and efficient peer review process to ensure the publication of high-quality research. As a reviewer, your role is pivotal in evaluating the scientific merit and contribution of submitted manuscripts.

1. Reviewer Selection:

  • Expertise Alignment: Reviewers are selected based on their expertise relevant to the manuscript's topic. If you feel unqualified to assess a particular manuscript or anticipate delays in providing feedback, you should inform the editor promptly.

2. Review Process:

  • Confidentiality: Treat all manuscripts as confidential documents. Do not share or discuss them with others without explicit authorization from the editor.

  • Objectivity: Provide an unbiased evaluation, focusing on the manuscript's scientific merit. Avoid personal criticism of the authors.

  • Timeliness: Complete your review within the timeframe set by the editor. If you are unable to meet the deadline, notify the editor as soon as possible.

3. Ethical Guidelines:

  • Conflict of Interest: Disclose any potential conflicts arising from competitive, collaborative, or other relationships with the authors or related entities.

  • Ethical Concerns: Report any ethical issues or research misconduct, such as inadequate patient consent or protection of research subjects.

4. Review Recommendations:

  • Decision Categories: Your review should recommend one of the following:

    • Accept: The manuscript is suitable for publication without revisions.

    • Revise and Resubmit: The manuscript requires minor or major revisions before it can be reconsidered for publication.

    • Reject: The manuscript is not suitable for publication in its current form.

  • Justification: Provide clear, detailed, and constructive feedback to support your recommendation. Highlight both strengths and areas for improvement, maintaining a respectful and professional tone throughout.

5. Post-Review Process:

  • Confidentiality Post-Review: Even after the review process, maintain the confidentiality of the manuscript and your review comments. Do not share them without explicit authorization.

By adhering to these procedures and ethical standards, you contribute significantly to maintaining the integrity and quality of the journal's publications.