Correction and Retraction Policy

Correction and Retraction Policy

The Journal of Applied Accounting (JAA) is committed to maintaining the accuracy, reliability, and integrity of the scholarly record. The journal recognizes that corrections and retractions may be necessary when errors or ethical concerns are identified in published articles. All such matters will be handled fairly, transparently, and in accordance with accepted publication ethics standards.

  1. Corrections

JAA may publish a correction when an error is identified in a published article that does not invalidate the overall findings or conclusions but requires clarification or amendment. Examples include errors in author information, affiliations, figures, tables, data presentation, or other relevant details.

Authors who identify an error in their published work are encouraged to notify the editorial team promptly. The editorial team will assess the reported error and determine whether a correction notice is necessary. Any correction will clearly identify the affected article and explain the nature of the change.

  1. Retractions

A retraction may be issued when an article is found to contain serious problems that undermine the reliability of its findings or violate fundamental principles of research and publication ethics. Reasons for retraction may include, but are not limited to:

  • Plagiarism or substantial unattributed duplication.
  • Fabrication or falsification of research data.
  • Serious errors that invalidate the main findings or conclusions.
  • Duplicate or redundant publication.
  • Unethical research practices or other serious violations of publication ethics.
  • Unauthorized use of data, materials, or intellectual property.
  • Other forms of misconduct that significantly compromise the integrity of the published work.

A retraction will be considered after a careful assessment of the available evidence. The authors concerned may be invited to provide an explanation before a final decision is made, where appropriate.

  1. Retraction Procedure

When a potential reason for retraction is identified, the editorial team will:

  1. Assess the concern and examine the available evidence.
  2. Contact the relevant authors to request clarification or supporting documentation, when appropriate.
  3. Consult independent experts or the authors' affiliated institutions if further investigation is necessary.
  4. Make an editorial decision based on the findings of the investigation.
  5. Publish a retraction notice explaining the reason for the retraction and clearly linking it to the original article.

The retraction notice will be made publicly accessible to ensure transparency and help readers understand the status of the article. The original article will generally remain accessible with a clear retraction statement, preserving the scholarly record while warning readers that its findings should not be relied upon as valid without consideration of the stated concerns.

  1. Editorial Responsibility

The Editor-in-Chief and editorial team are responsible for evaluating correction and retraction requests objectively and independently. Decisions will be based on the seriousness of the issue, the available evidence, and the potential impact on the integrity of the scholarly record.

A request for correction or retraction will not automatically result in approval. Each case will be assessed individually, with due consideration for fairness, confidentiality, and the opportunity for relevant parties to respond.

  1. Post-Publication Concerns

Readers, researchers, reviewers, and other interested parties may report suspected errors or ethical concerns regarding articles published in JAA through the journal's official communication channels. Reports should include sufficient details and supporting evidence to enable the editorial team to assess the matter.

JAA will review such reports seriously and take appropriate action when warranted. Depending on the circumstances, the journal may issue a correction, publish an expression of concern, retract an article, or take other appropriate measures.

  1. Commitment to Publication Integrity

Through this policy, JAA aims to preserve trust in academic publishing and ensure that published research meets appropriate standards of accuracy, transparency, and ethical conduct. Corrections and retractions are treated as essential mechanisms for maintaining the reliability of accounting research and protecting the integrity of the scholarly record.

For further information, please visit the official website of the Journal of Applied Accounting (JAA):

https://journal.isas.or.id/index.php/JAA/about