Conflict of Interest Policy

Conflict of Interest Policy

The Journal of Applied Accounting (JAA) is committed to maintaining transparency, fairness, objectivity, and academic integrity throughout the publication process. All authors, editors, reviewers, and other parties involved in the publication process are expected to disclose any potential conflicts of interest that could influence, or be perceived to influence, their professional judgment or decisions.

Authors' Responsibilities

Authors must disclose any financial, professional, personal, or institutional relationships that could influence the research, interpretation of findings, or presentation of results. Such conflicts may include financial support, employment, consultancy, personal relationships, affiliations, or other interests related to the submitted manuscript.

If no conflicts of interest exist, authors should include a statement such as:

"The authors declare that there are no conflicts of interest regarding the publication of this paper."

Editors' Responsibilities

Editors must evaluate manuscripts objectively and make editorial decisions based on academic quality, originality, relevance to the journal's scope, and the results of the peer-review process. Editors must disclose any actual or potential conflicts of interest and refrain from handling manuscripts when their impartiality may be compromised.

When necessary, the manuscript will be assigned to another qualified editor to ensure an independent and fair editorial decision.

Reviewers' Responsibilities

Reviewers must disclose any financial, professional, personal, or academic relationships that could affect their ability to evaluate a manuscript impartially. Reviewers should decline review invitations when a conflict of interest may compromise their objectivity.

Reviewers must assess manuscripts fairly, maintain confidentiality, and base their recommendations solely on the manuscript's scholarly merit.

Management of Conflicts of Interest

When a potential conflict of interest is identified, the editorial team will assess the circumstances and determine appropriate measures to protect the integrity of the publication process. These measures may include requesting additional disclosure, appointing an independent editor or reviewer, or taking other appropriate actions.

All disclosed conflicts of interest will be handled confidentially and fairly. The existence of a conflict does not automatically prevent publication, provided that the conflict is properly disclosed and can be managed appropriately.

Commitment to Publication Integrity

JAA seeks to ensure that all publication decisions are made independently and without undue influence from personal, financial, institutional, or other competing interests. Through this policy, the journal aims to preserve the credibility of its peer-review process and maintain public trust in published accounting research.

All authors, editors, and reviewers are expected to comply with this policy and uphold the principles of transparency, neutrality, fairness, and research integrity.