Ethics and Policies

The Review of Accounting Research (RAR) is committed to upholding the highest standards of academic integrity, transparency, and ethical publishing. The journal follows internationally recognised best practices and adheres to the principles of the Committee on Publication Ethics (COPE). These policies apply to authors, reviewers, editors, and the publisher.

1. Publication Ethics and Integrity

RAR ensures that all published research is:

  • Original, methodologically rigorous, and academically sound
  • Conducted ethically and reported transparently
  • Free from plagiarism, data fabrication, falsification, or manipulation
  • Relevant to accounting, auditing, taxation, and related fields

Any unethical practice will be addressed in accordance with COPE guidelines.

2. Authorship and Contributorship

2.1 Authorship Criteria

Authorship is limited to individuals who have contributed substantially to:

  • Research design, conceptualisation, or theoretical development
  • Data collection, accounting analysis, or interpretation
  • Drafting or critically revising the manuscript
  • Final approval of the submitted version

All authors must approve submission and publication.

2.2 Unacceptable Practices

RAR does not permit:

  • Ghost authorship
  • Gift or honorary authorship
  • Unauthorised changes in authorship after submission

Any change in authorship must be supported by written consent from all authors.

3. Plagiarism and Originality

All submissions must be original and not under review elsewhere.

Plagiarism includes:

  • Verbatim copying without proper citation
  • Self-plagiarism or redundant publication
  • Improper paraphrasing or unattributed ideas

Manuscripts violating originality standards may be rejected or retracted.

4. Data Integrity and Research Transparency

Authors are expected to:

  • Report financial, accounting, and empirical data accurately
  • Avoid fabrication, falsification, or selective reporting
  • Retain data for verification when required
  • Ensure transparency and reproducibility in analysis

Data availability statements are encouraged where applicable.

5. Use of Artificial Intelligence (AI)

AI tools must be clearly disclosed.

AI tools:

  • May assist in language editing, formatting, or analysis
  • Must not replace intellectual contribution or scholarly judgment
  • Must not be listed as authors
  • Must not generate fabricated data, citations, or results

Undisclosed AI use may result in rejection.

6. Ethical Approval and Human Subjects

Research involving human participants or organisations must:

  • Comply with institutional and national ethical standards
  • Obtain ethical approval where required
  • Ensure informed consent, confidentiality, and anonymity

Authors must clearly state ethical approval or provide justification for exemption.

7. Conflict of Interest Policy

All authors, reviewers, and editors must disclose conflicts of interest, including:

  • Financial funding or institutional sponsorship
  • Employment, consultancy, or advisory roles
  • Personal or professional relationships affecting objectivity

All disclosures are evaluated to ensure transparency.

8. Peer Review Policy

RAR operates a double-blind peer review system.

Review Process:

  • Each manuscript is evaluated by at least two independent reviewers
  • Reviewers are selected based on expertise in accounting and related disciplines
  • All review reports are confidential

Reviewer Responsibilities:

  • Provide objective, constructive, and timely feedback
  • Maintain confidentiality
  • Disclose conflicts of interest
  • Report ethical concerns to the editor

9. Editorial Responsibilities

Editors are responsible for:

  • Ensuring fair, unbiased, and independent editorial decisions
  • Maintaining confidentiality of submissions
  • Managing conflicts of interest appropriately
  • Upholding academic and ethical publishing standards

Editorial decisions are based solely on scholarly merit and relevance.

10. Open Access Policy

RAR is a fully open-access journal:

  • All published content is freely accessible worldwide
  • No subscription fees are charged
  • Publication is currently free; No fees/APC will be charged for articles, and no surcharges will apply for the length of an article, for illustrations and figures (including color figures), and for supplementary data unless noted otherwise.  
  • APC supports editorial management, peer review, and digital preservation

11. Copyright and Licensing Policy

  • Authors retain copyright of their work
  • Articles are published under the Creative Commons Attribution (CC BY 4.0) Licence
  • Users may share and adapt content with proper attribution

12. Retractions, Corrections, and Expressions of Concern

RAR may issue:

  • Corrections for minor errors
  • Retractions for serious ethical violations
  • Expressions of concern during ongoing investigations

All actions follow COPE guidelines and are transparently documented.

13. Complaints and Appeals

  • Authors may appeal editorial decisions with a reasoned request to the Editor-in-Chief
  • Complaints regarding peer review, editorial conduct, or ethical issues are handled confidentially and fairly

14. Archiving and Preservation Policy

To ensure long-term accessibility:

  • All published articles are digitally archived
  • DOI assignment ensures permanent citation and access stability
  • Content remains accessible even if publication ceases

15. Advertising and Sponsorship Policy

  • RAR does not accept advertising that compromises editorial independence
  • Any sponsorship arrangements are fully disclosed
  • Editorial decisions remain independent of financial influence

16. Compliance with International Standards

RAR adheres to:

  • Committee on Publication Ethics (COPE)
  • DOAJ Principles of Transparency and Best Practice
  • International standards for ethical scholarly publishing