The Journal of Applied Accounting (JAA) implements the following review process policy:

1. Manuscripts submitted by authors will undergo a review process by the editor, primarily checking the suitability of the manuscript with the scope and template of the Journal. In this process, the editor will communicate with the authors to determine whether the manuscript is fit to be sent to reviewers or should be returned/declined.
2. Manuscripts that have passed step 1 will be sent to two reviewers for content review using a blind review method.
3. The review process will consider novelty, objectivity, methodology, scientific impact, conclusions, and references.
4. Reviewers will suggest improvements and/or acceptance/rejection of the article.
5. The editor will decide, taking into account the recommendations from the reviewers, whether the manuscript meets the requirements of the Journal of Applied Accounting (JAA).
6. The decision of the editor-in-chief is final.