PUBLICATION EHTICS AND MALPRACTICE STATEMENT

Publication Ethics and Publication Malpractice Statement of Journal of Accounting Research (JAR) is based on the guidelines and standards developed by the Committee on Publication Ethics (COPE). The relevant responsibilities/duties and expectations of authors, reviewers, and editors of the journal are as detailed below.

Responsibilities of Authors
By submitting a manuscript to Journal of Accounting Research (JAR), the author(s) authorize that the manuscript is their own, original work and that it has neither been published previously nor is currently being considered for publication (in part or in full) elsewhere in any journal. Authors also warrant that the sources of any ideas and/or words in the manuscript that are not their own have been properly attributed through appropriate citations and/or quotes.

Authors should not be supposed to normally submit or publish manuscripts describing essentially the same research in multiple journals. Such redundant publications are considered as constitute unethical publishing behavior, and if discovered may result in a manuscript under consideration will be rejected, or a published article will get retracted.

Authors of manuscripts claiming the original research should be in a significant scientific manner. The

accuracy of the work performed, accompanied by an objective discussion of its significance. The scientific data should be represented accurately in the manuscript. The manuscript should contain sufficient detail and references so as to permit the others to replicate the work for their respective further research. The fabrication of results and the making of fraudulent or knowingly inaccurate statements constitute unethical behavior and may cause the rejection or the retraction of a manuscript or published article.

The manuscript should contain the details of all the commercial software, hardware, or other product used. The authors should also disclose the sources of financial support for the research in the manuscript.

Authors will be solely responsible for obtaining the written permission so as to include any images or artwork for which they do not hold copyright in their articles, or to adapt any such images or artwork for inclusion in their articles so as to avoid any ambiguity.

Authors will be solely responsible for obtaining the written ethical permissions so as to carry out any research related to animals and/or human subject studies.

The authors’ names should be listed in the article in order of their contribution w.r.t the article, and all authors

take will be responsible for their own contributions. Only those individuals who have made a substantive contribution should be listed as authors; those whose contributions are indirect or marginal (e.g., colleagues or supervisors and heads of research institutes/centers/labs) should be addressed in an “Acknowledgments” section in the article. The corresponding author must ensure that all appropriate co-authors and no inappropriate co-authors are included on the article, and that all listed co-authors have seen and approved the final version of the article and agreed to its publication.

If in case, Authors discover a significant error or inaccuracy in an article of his/hers that has been already published by Journal of Accounting Research(JAR), he/she has an obligation to promptly notify the editors and cooperate with them to correct the article or retract it, as per case may be or whatever be appropriate.

Responsibilities of Reviewers
The reviewers perform work for Journal of Accounting Research(JAR) on a volunteer basis. The reviewers are free to decline the invitations to review a particular manuscript at their discretion because of any reason (e.g., workload and/or other commitments, timeframe). The reviewers should not be supposed to accept the manuscript for review assignments for which if they feel unqualified.

The reviewers who have accepted manuscript assignments shall be committed to submit their reviews within the time span.

All the manuscripts received for review must be treated as a confidential document, and must not be disclose or discussed with any others except the editorial office of Journal of Accounting Research (JAR).

The reviewer must keep manuscript confidential and not supposed to be used for any sort of personal advantage.

The reviewers are encouraged to express their views clearly, explaining and justifying all recommendations made by them in such a manner so that authors should not feel personal criticism while sending the review report. It should be always seems to be as an attempt to provide detailed and constructive feedback in order to improve their work done, even if the manuscript is, in their opinion, not suitable for publication.

Reviewers should identify in their reviews that the relevant published work that has not been cited by the author(s), together with any such instances wherein proper source has not been provided.

The reviewers are encouraging to immediately inform if incase, there is any major resemblances between a manuscript under consideration and with other published articles or papers of which they are aware.

Responsibilities of Editors
Editor  is  the  main  communicator  between  the  reviewers,  authors  and  publisher.  Editor is the key factor who deals with any received information, complained or misconduct by the author or reviewer. The editor’s decision is final in acceptance or decline of a manuscript for publication.

Manuscript decision 
Editor is responsible for the contents and overall quality of the publication, which can be ensure with the help of concerning reviewer and authors. Editor adopts processes that encourage accuracy, significance, originality, completeness and clarity of research work. 

Fairness and Reliability  
Editor’s decision should solely depend on scientific merit, relevancy to the subject, scope of the journal rather on financial, racial, ethnic origin etc... of the authors

Secrecy 
Any manuscript received for review must be treated as confidential document. The editor and any editorial  staff  must  not  disclose  any  information  about  a  submitted  manuscript  to  anyone other than the corresponding author, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Confession and conflicts of interest 
Submitted  work  in  form  of  manuscript  must  not  be  used  in  any  form  by  editor's  own  work.  Editors should  not  allow  any  conflicts  of  interest between  staff,  authors,  reviewers  and  board members.  Editor must be  guided  by  the  COPE  flowcharts  in  cases  of  suspected  misconduct  or  disputed authorship.

Errata/Retraction of manuscript 
When authentic errors in published work are pointed out by any person, which do not make the work invalid, Editors should publish errata pages or make corrections as soon as possible. If the error provides the  work  or  substantial  parts  of  it invalid,  the  paper  should  be  retracted  with  the reason of retraction.

The Editor of Journal of Accounting Research (JAR)has ultimate responsibility for deciding if a manuscript submitted to Journal of Accounting Research (JAR)should be published, and in doing so is guided by the journal’s policies as determined by the Journal of Accounting Research (JAR) editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement, and plagiarism. The Editor may consult with the Associate Editor and other members of the editorial team, as well as with reviewers, in making publication decisions.