Journal of Auditing and Assurance Services

The aim of the journal is to contribute to the publication of original research in the field of auditing and the development of accounting science.

The journal publishes papers on topics in the following areas, including but not limited to:

Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Accounting Forensics
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Auditing and Accountability
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Financial Accounting
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Internal Check
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Internal Control
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Non-Profit Accounting and Accountability
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Institutional Governance
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Financial Statement Analysis
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > History of Accounting
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Accounting Theory and Standards
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Sustainability Accounting and Reporting
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > International Accounting
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Taxation Accounting
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Management Accounting
Commerce, Management, Tourism and Services > Accounting, Auditing and Accountability > Accounting, Auditing and Accountability (Other)

Philosophy and Religious Studies > Applied Ethics > Accounting Ethics
Commerce, Management, Tourism and Services > Banking and Insurance > Risk management in Banking
Commerce, Management, Tourism and Services > Banking and Insurance > Insurance Accounting
Commerce, Management, Tourism and Services > Banking and Insurance > Supervision in Insurance
Commerce, Management, Tourism and Services > Finance and Investment > Environment and Climate Finance
Commerce, Management, Tourism and Services > Business Systems in Context > Business Administration
Commerce, Management, Tourism and Services > Finance Studies > Government Accounting

Publication Policy

1. Manuscripts sent to the Journal of Auditing and Assurance Services shouldn’t be published elsewhere or shouldn’t be submitted to other journals for publication.

2. Articles sent to Journal of Auditing and Assurance Services firstly are evaluated by editor/ editorial board. Articles that are not original and do not obey to journal’s aim and context, Turkish and English language and narration rules, publication principles are rejected.

3. In accordance with international acceptances, for all writers using ORCID number for articles of the Journal of Auditing and Assurance Services is compulsory.

4. Writers should complete plagiarism report from ithenticate programmes. In addition, writers should load this report to system as attachment. For manuscripts sent to the journal, web based programme is used in order to prevent plagiarism and improper citations. In this context, in the software’s similarity report, resource is deactivated. The total likelihood amount should not more than 20% and each match indicated by the different colour at the end of the report (for same resource) the likelihood of similarity should be maximum 5%. Manuscripts that do not meet these criteria is directly rejected by editor review. Responsibility of plagiarism belongs to writer.

5. In publications derived from postgraduate theses, this situation should be specified as footnote ‘’In study is derived from and 123456 number master/doctorate thesis under the supervision of Prof. Dr./Assoc. Dr./ Instructor Dr. by ……… on date of……. titled ( Thesis number will be taken from YOK Thesis Center)

6. Studies presented previously as abstract paper are accepted, but due to journal publication principles studies presented as full text paper are not accepted. This situation should be specified as footnote ‘’This article presented as oral presentation between 1-2 July 2020 …. In the event named ….. organized in…. Istanbul and is the completed version of ….. headed report whose abstract published in congress / conference / symposium abstract book.

7. Manuscripts can be written in Turkish or English. Sentences should be written in accordance with the grammar and spelling rules. For Turkish articles, writers should utilize from for spelling and punctuation rules Turkish Language Association’s Current Turkish Dictionary and/or Grand Turkish Dictionary and Turkish Writing and Spelling Guide. For English articles, writers can utilize from Longman Dictionary of Contemporary English, Oxford Advanced Learner’s Dictionary, Cambridge Advanced Learner’s Dictionary resources. By decision of the Editorial Board articles written with other languages are accepted and can be published.

8. Writing of the in-text citation and resource part, writers should obey APA 6 rules (American Psychology Association). Resource is given in accordance with the bibliography rules and writing resource part begins with first writer’s surname.

9. If writings do not obey publication principles, they are not transferred from the pre-control process to the evaluation process and the author(s) of the article are informed according to the rules of the journal writing. In pre control process, author(s) will be allowed once for a maximum of 7 days for editing according to spelling rules. For writing rules, detail information is available in word document, whose name is installed article template.

10. After the evaluation of the editors, the articles submitted in accordance with the publication policies and accordance with the spelling rules are taken into consideration. After a preliminary examination of his / her assistants, the expert is sent to two referees. After appointment of referee, institution of writers and institution referee cannot be same.

11. The journal of Editor/ Editorial Board decides whether the manuscript can be published or it is published in which number of the journal. In case one referee report is negative while the other is positive, the manuscript is forwarded to a third referee for additional evaluation. If two referees give a negative opinion, the article is not published and rejected.

12. For manuscripts written by more than one author, one of the authors, it should be noted as responsible author. If responsible author is not noted, first author is accepted as responsible author.

13. Authors who wish to withdraw their articles after the preliminary control phase, should convey requests to editor through the system where they loaded. The editor will review the withdrawal statement and return to the author(s) within 30 days. Author(s) cannot send their work for evaluation to another journal unless the request for withdrawal is approved.

14. The author(s) cannot make any major changes except for the suggestions of the editors/referees on the completion of the judicial review process later (section, paragraph, table, picture, graphic insertion, insertion of the name of another author).

15. At the end of the article for Turkish articles writing English Summary including between 500-1000 words and English articles Turkish Summary between 500-1000 words is compulsory. Summary should include the purpose, problem, method, findings and result information related to the article. In this summary, the information about the article is broader than the original one and can be found in figures and tables. This section should not include any information that is not included in article. Summary should not refer to information in the text. (For instance as it is stated at 8. page). Extended abstract should not include quotation and reference. The purpose of the broader abstract is to provide the information in a clear, detailed and consistent way and it aims to give all important information about the article and so that the reader can determine the relevance of the article.

16. Copyright form should be filled by author(s). After copy right form is signed with a blue ink pen, this form will be uploaded to the system as an additional file in the form of a photo or colour scanned.

17. Author(s) is responsible from thought of the article. The scientific and legal responsibility of the published article in terms of language, style, scientific ethics and content belongs to the author and is not related to the Journal administration.  

18. All publication rights of the articles published and published in the journal in written and electronic media belong to the Journal of Auditing and Assurance Services. If citation is realized from articles, showing resource is compulsory.

19. Taking ethics report from the Ethics Committee of the university is required for articles that are used as measurement tool (questionnaire, test, scale, interview, observation, picture, drawing, video, film, sound recording, etc.) This report should be uploaded to the system, where article was loaded, as a separate file from. The responsibility belongs to the article’s author. On the other hand, if the referee/ deems it necessary, taking ethics report from university ethics commission at 30 days is compulsory. If ın this period report is not taken, article is rejected.

20. Privacy Statement: All data that are entered to Journal of Auditing and Assurance Services (personal information such as: name, e-post address) can be only is used for academic studies of journal. These data cannot be used for another aim and cannot be share with other people.

21. Authority decide that is not specified here belongs to editor/editor board.

22. The submitted manuscripts take into account the International Standards for Editors and Writers of COPE (Committee on Publication Ethics).

Publication Ethics

The publication process at this journal is the basis of the improvement and dissemination of information objectively and respectfully. Therefore, the procedures in this process improves the quality of the studies. Peer-reviewed studies are the ones that support and materialize the scientific method. At this point, it is of utmost importance that all parties included in the publication process (authors, readers and researchers, publisher, reviewers and editors) comply with the standards of ethical considerations. This journal expects all parties to hold the following ethical responsibilities. The following ethical duties and responsibilities are written in the light of the guide and policies made by Committee on Publication Ethics (COPE).

Ethical Responsibilities of Authors

The authors who submit their manuscripts to this journal are expected to comply with the following ethical responsibilities:

Author(s) must submit original studies to the journal. If they utilize or use other studies, they must make the in-text and end-text references accurately and completely.

People who have not contributed to the study at the intellectual level should not be indicated as author.

If the manuscripts submitted to be published are subject of conflicting interests or relations, these must be explained.

During the review process of their manuscripts, author(s) may be asked to supply raw data. In such a case, author(s) should be ready to submit such data and information to the editorial and scientific boards.

Author(s) should document that they have the participants’ consent and the necessary permissions related with the sharing and research/analysis of the data that are used.

Author(s) bears the responsibility to inform the editor of the journal or publisher if they happen to notice a mistake in their study which is in early release or publication process and to cooperate with the editors during the correction or withdrawal process.

Authors cannot submit their studies to multiple journals simultaneously. Each submission can be made only after the previous one is completed. A study published in another journal cannot be submitted to the this journalAuthor responsibilities given in a study (e.g.: adding an author, reordering of author names) whose review process has begun cannot be changed.

Ethical Responsibilities of Editors

The editors in this journal should hold the following ethical responsibilities that are based on the guides “COPE Code of Conduct and Best Practice Guidelines for Journal Editors” and “COPE Best Practice Guidelines for Journal Editors” published as open Access by Committee on Publication Ethics (COPE).

General duties and responsibilities

Editors are responsible for each study published in this journal. In this respect, the editors have the following roles and responsibilities:
Making efforts to meet the demand for knowledge from readers and authors,
Ensuring the continuous development of the journal,
Managing the procedures aimed to improve the quality of the studies published in the journal,
Supporting freedom of expression,
Ensuring academic integrity,
Following the procedures without making concessions on intellectual property rights and ethical standards,
Being transparent and clear in issues that require correction or explanation.

Relationships with Readers

Editors must make decisions taking into consideration the knowledge, skills and expectations of all readers, researchers and practitioners need. They must also ensure that the published studies contribute to literature and be original. Moreover, they must take notice of the feedback received from researchers and practitioners and provide explanatory and informative feedback.

Relationships with Authors

Editors have the following duties and responsibilities in their relations with authors:
Editors must make positive or negative decisions about the studies’ importance, originality, validity, clarity in wording and suitability with the journal’s aims and objectives.
Editors must accept the studies that are within the scope of publication into pre review process unless there are serious problems with the study.
Editors must not ignore positive suggestions made by reviewers unless there are serious problems with the study.
New editors, unless there are serious issues, must not change the previous editor’s decisions about the studies.
“Blind Review and Review Process” must be published and editors must prevent possible diversions in the defined processes.
Authors should be provided with explanatory and informative feedback.

Relationships with Reviewers

Editors have the following duties and responsibilities in their relations with reviewers:

Editors must
Choose reviewers according to the subject of the study.
Provide the information and guidance reviewers may need during the review process.
Observe whether there are conflicting interests between reviewers and authors.
Keep the identities of reviewers confidential in blind review.
Encourage the reviewers to review the manuscript in an unbiased, scientific and objective tone.
Develop practices and policies that increase the performance of reviewers.
Take necessary steps to update the reviewer pool dynamically.
Prevent unkind and unscientific reviews.
Make effort to ensure the reviewer pool has a wide range.

Relationships with the Editorial Board
Editors must make sure that the members of the editorial board follow the procedures in accordance with the publication policies and guidelines, and must inform the members about the publication policies and developments. Moreover, editors must
Ensure that the members of the editorial board review the manuscripts in an unbiased and independent manner.
Select the new members of the editorial board from those who can contribute to the journal and are qualified enough.
Send manuscripts for review based on the subject of expertise of the editorial board members.
Regularly communicate with the editorial board. Arrange regular meetings with the editorial board for the development of publication policies and the journal.

Relationships with the Journal’s Owner and Publisher
The relationship between the editors and publisher is based on the principle of the independency of editors. All the decisions made by the editors are independent of the publisher and the owner of the journal as required by the agreement made between editors and publisher.

Editorial and Blind Review Processes
Editors are obliged to comply with the policies of “Blind Review and Review Process” stated in the journal’s publication policies. Therefore, the editors ensure that each manuscript is reviewed in an unbiased, fair and timely manner.

Quality Assurance
Editors must make sure that articles in the journal are published in accordance with the publication policies of the journal and international standards.

Protection of Personal Information
Editors are supposed to protect the personal information related with the subjects or visuals in the studies being reviewed, and to reject the study if there is no documentation of the subjects’ consent. Furthermore, editors are supposed to protect the personal information of the authors, reviewers and readers.

Encouraging Ethical Rules and Protection of Human and Animal Rights
Editors are supposed to protect human and animal rights in the studies being reviewed and must reject the experimental studies which do not have ethical and related committee’s approval about the population given in such studies.

Precautions against possible Abuse and Malpractice
Editors are supposed to take precautions against possible abuse and malpractice. They must conduct investigations meticulously and objectively in determining and evaluating complaints about such situations. They must also share the results of the investigation.

Ensuring Academic Integrity
Editors must make sure that the mistakes, inconsistencies or misdirections in studies are corrected quickly.

Protection of Intellectual Property Rights
Editors are responsible for protecting the intellectual property rights of all the articles published in the journal and the rights of the journal and author(s) in cases where these rights are violated. Also, editors must take the necessary precautions in order to prevent the content of all published articles from violating the intellectual property rights of other publications.

Constructiveness and Openness to Discussion
Editors must
Pay attention to the convincing criticism about studies published in the journal and must have a constructive attitude towards such criticism.
Grant the right of reply to the author(s) of the criticized study.
Not ignore or exclude the study that include negative results.

Complaints
Editors must examine the complaints from authors, reviewers or readers and respond to them in an explanatory and enlightening manner.

Political and Economic Apprehensions
Neither the owner of the journal, publisher or any other political or economical factor can influence the independent decision taking of the editors.

Conflicting Interests
Editors, acknowledging that there may be conflicting interests between reviewers and other editors, guarantee that the publication process of the manuscripts will be completed in an independent and unbiased manner.

Ethical Responsibilities of Reviewers
The fact that all manuscripts are reviewed through “Blind Review” has a direct influence on the publication quality. This process ensures confidentiality by objective and independent review. The review process at this journal is carried out on the principle of double blind review. Reviewers do not contact the authors directly, and the reviews and comments are conveyed through the journal management system. In this process, the reviewer views on the evaluation forms and full texts are assigned to the author(s) by the editor. Therefore, the reviewers doing review work for this journal are supposed to bear the following ethical responsibilities:
Reviewers must
Agree to review only in their subject of expertise.
Review in an unbiased and confidential manner.
Inform the editor of the journal if they think that they encounter conflict of interests and decline to review the manuscript during the review process.
Dispose the manuscripts they have reviewed in accordance with the principle of confidentiality after the review process. Reviewers can use the final versions of the manuscripts they have reviewed only after publication.
Review the manuscript objectively and only in terms of its content and ensure that nationality, gender, religious and political beliefs, and economic apprehension do not influence the review.
Review the manuscript in a constructive and kind tone, avoid making personal comments including hostility, slander and insult.
Review the manuscript they have agreed to review on time and in accordance with the ethical rules stated above.

Ethical Responsibilities of Publisher
The Editors and the Editorial Board of this journal are conscious of the fact that they must observe the ethical responsibilities below and act accordingly:
Editors are responsible for all the processes that the manuscripts submitted to Tarih İncelemeleri Dergisi will go through. Within this framework, ignoring the economic or political interests, the decision-makers are the editors.
The publisher undertakes to have an independent editorial decision made.
The publisher protects the intellectual property rights of all the articles published in this journal and holds the responsibility to keep a record of each unpublished article.
The publisher bears all the responsibility to take the precautions against scientific abuse, fraud and plagiarism.

Unethical Behaviour
Should you encounter any unethical act or content in this journal apart from the ethical responsibilities listed above, please notify the journal by e-mail audasjournal@gmail.com

Article Processing Charge

All expenses of the journal are covered by the Journal of Auditing and Assurance Services. Processing and publication are free of charge with the journal. There is no article processing charges or submission fees for any submitted or accepted articles.