PUBLICATION ETHICS PRINCIPLES

Denetişim Journal applies the principles and rules it has determined by basing them on the ethical rules specified in the guidelines and policies* published by the Committee on Publication Ethics (COPE) with the aim of ensuring the highest level of academic and ethical standards, and in the ‘Directive on Scientific Research and Publication Ethics of Higher Education Institutions’* issued by the Council of Higher Education.

All works submitted to the journal are initially evaluated by the Editorial Board for their compliance with the journal's purpose, principles, and standards. In this evaluation, situations such as plagiarism, duplication, fake authorship/denied authorship, research/data fabrication, salami slicing, piecemeal publication, copyright infringement, and undisclosed conflict of interest are considered unethical behaviors.

Works submitted to more than one journal simultaneously and works that violate legal and academic criteria such as copyright and/or plagiarism are not taken into evaluation; the process of those found to have a violation at any stage of evaluation is immediately stopped and returned to the author(s). In the event of a conflict of interest, the evaluation process of the article is suspended until the ambiguity is resolved.

Symposium papers can be published provided that the place, meeting, and date of presentation are recorded and that they have not been published elsewhere. However, the responsibility for any problems that may arise from this publication activity belongs to the author.

A "double-blind peer review" evaluation process is applied to the works submitted to the journal. A work with two positive referee reports is entitled to be published. If the referee evaluations contradict each other or are found to be insufficient, an additional referee evaluation may be requested.

All articles that do not comply with the accepted ethical rules are removed from publication. This includes articles with possible irregularities or inappropriateness detected after publication. Denetişim acts responsibly in publishing content in the nature of correction, retraction, etc.

Denetişim defends and upholds freedom of expression under all circumstances. Denetişim considers all kinds of racist, sexist, discriminatory, etc., content as hate speech and reserves the right to reject articles with such content without initiating the process.

Considering the importance of confidentiality in the scientific publishing process, Denetişim only shares private information about authors, field editors, and referees to prevent and respond to suspected research misconduct.

The publication processes applied in Denetişim Journal aim to form the basis for the impartial and respectable development and distribution of information. It is considered important that all stakeholders in the writing and publication process (authors, readers and researchers, publisher, referees, and editors) comply with the rules regarding ethical principles.

**ETHICAL RULES AND RESPONSIBILITIES**

Authors submitting articles to the journal, referees making evaluations, and editors accept these rules and responsibilities by committing to comply with the following ethical rules.

**Ethical Responsibilities of the Publisher**

Denetişim Journal;

* Does not charge any fees from the authors in any way.
* Is responsible for the decision to publish an article submitted for publication based on referee evaluations, the journal's editorial board policies, and taking legal measures against plagiarism, defamation, and copyright infringement. In this context, it requests documents such as permission and consent forms from the authors when deemed necessary.
* Receives the copyright transfer of articles by filling out and signing the form provided on the Journal's website or Dergipark.
* The works submitted to the journal are evaluated by the Editorial Board together with the Plagiarism Report (Turnitin). Works with an acceptable similarity rate according to TR Index criteria are accepted into the referee evaluation process.
* In accordance with TR Index criteria, it ensures that information regarding the permission (name of the board, date, and number) is included in the method section of the article and also on the first/last page of the article for studies that require Ethics Committee approval and/or legal/special permission.
* Takes care to protect the ownership and copyright of every published article and to keep a record of every copy. It ensures that copyright regulations are complied with for the intellectual and artistic works used in the articles.
* Undertakes to protect the confidentiality of communication to the widest extent possible. It conducts initial inquiries before sharing information in suspicious cases.
* Provides authors with the right to object with their justifications to the corrections requested by the Editorial Board or referees regarding their articles, and the opportunity to revise their rejected works within the framework of evaluation reports and resubmit them to the journal.

**Ethical Duties and Responsibilities of Editors**

Editors;

1. Should prioritize academic concerns and criteria when accepting articles and should accept articles that will contribute to the relevant fields specified in the Journal's policy into the evaluation process.
2. Have full responsibility and authority to accept or reject an article. However, they should not have any conflict of interest/relationship with accepted or rejected articles.
3. It is the duty of the editors to ensure that the preliminary review, refereeing, editing, and publication processes of the articles submitted to the journal are completed in a timely and healthy manner.
4. Should evaluate all articles fairly, based on the intellectual content of the article, without regard to the author's gender, race, ethnicity, religion, nationality, or political values. If they observe any conflict of interest regarding the articles, they should disclose it.
5. It is the responsibility of the editors to keep the names of the referees and authors mutually confidential and to keep other information about the articles confidential.
6. Should make the necessary effort to prevent plagiarism by conducting plagiarism checks on articles submitted for publication and thus prevent academic dishonesty.
7. In cases where authors object to referee reports by stating their scientific justifications and reasons, they should examine the work and the reports.
8. Should not include individuals who have not contributed to the journal as members of the editorial board or assistant editors.

**Ethical Rules and Responsibilities for Authors**

Authors;

1. Declare that they have read and accepted the journal's publication, writing, and ethical principles, and that the articles to be submitted will be prepared in accordance with the "writing guidelines,"
2. Declare that the submitted articles, those under evaluation, or those published have not been submitted to another journal, are not under evaluation, and have not been published elsewhere,
3. Declare that the article is original, does not contain plagiarism (although a plagiarism check will be carried out by the Journal, the consequences of plagiarism, which is academic dishonesty, will be entirely directed at the author), does not violate the intellectual property rights of another person or institution,
4. Declare that the order of authors is arranged according to the contribution order to the article, that all authors have been ensured to have contributed to the study, and that all authors are considered to have equal responsibility for the article,
5. Declare that all individuals who do not meet the sufficient criteria for authorship but have contributed to the study (individuals who only provided technical support, helped with writing, or only provided general support, and those who provided financial and material support) will be mentioned in the "acknowledgments / additional information" section,
6. Declare that the article is of a quality that will contribute to scientific and academic fields, that including false data, manipulating, deleting, or omitting difficult-to-interpret processes on data and materials, and distorting findings are breaches of trust,
7. Declare that if any permission is required, all permissions have been obtained and clearly stated both within the article and uploaded as an attachment during the article submission phase,
8. Declare clearly if the article is derived from a thesis, presentation, or paper,
9. Declare that the Journal will be informed in case of a conflict of interest,
10. Declare that the content will be presented in detail so that the article can contribute to the literature and be cited by other authors,
11. Agree to wait for the Editorial Board to complete the article evaluation process and to transfer all rights of the works decided to be published to the Journal during the publication process,
12. Declare that the raw or processed data used in the article will be submitted to the Editorial Board if requested,
13. Declare that they will provide references for all citations used in the article and that the cited sources are from acceptable, reliable, and recognized sources,
14. Declare correctly and clearly the funding sources used in the article, if any,
15. Agree and undertake to immediately notify the Editor if they notice any errors after submitting the manuscript and to make the requested corrections in the Editorial Board and referee reports in a timely manner.

**Ethical Responsibilities of Referees**

Referees;

1. Should evaluate all articles fairly, based on the intellectual content of the article, without regard to the author's gender, race, ethnicity, religion, nationality, or political values.
2. Should make their evaluations objectively, moderately, and constructively, avoiding hostile or provocative language and refraining from accusatory or condescending personal comments.
3. Evaluate the articles within the given time frame, considering that they possess the necessary expertise to evaluate the articles correctly. (In cases where they do not have the required expertise, cannot comply with the confidentiality of blind peer review, and cannot keep the details about the article confidential, they should not accept the refereeing and should notify the Journal within the appropriate time.) They should not object to the appointment of another referee by the Editor if these conditions are not met.
4. Should only evaluate the accuracy of the content and its compliance with academic criteria. The fact that the opinions presented in the article differ from the referee's opinions should not affect the evaluation.
5. Should avoid superficial and vague expressions in evaluation reports. In negative evaluations, the missing and flawed aspects on which the result is based should be clearly indicated.
6. Should notify the Editor if they observe a conflict of interest during the review process.
7. Should keep all information related to the article confidential.
8. Cannot use the information they obtain during the evaluation process for their own or others' or other organizations' advantage, or to disadvantage or discredit others.
9. Should notify the Editor if there is any information that may lead to the rejection of the article.
10. Acknowledge that the final decision is under the authority of the Editorial Board.
11. Make evaluations with the awareness that they are the most fundamental determinants of the academic quality of the article to be published in the journal and with the responsibility of increasing academic quality.
12. Undertake to inform the Editor in case of detection of a serious similarity of the article with another source or its publication in another medium.

**Ethical Rules Regarding Research**

1. In accordance with the articles of TR Index criteria regarding ethical rules, it must be stated in the articles to be published in our Journal whether ethics committee approval and/or legal/special permission is required. If it is necessary to obtain these permissions, it should be clearly presented from which institution, on what date, and with which decision or number the permission was obtained.
2. Studies requiring ethics committee approval are as follows:
* All kinds of research conducted with qualitative or quantitative approaches that require data collection from participants using survey, interview, focus group study, observation, experiment, and interview techniques.
* The use of humans and animals (including materials/data) for experimental or other scientific purposes.
* Clinical studies conducted on humans.
* Studies conducted on animals.
* Retrospective studies in accordance with the Personal Data Protection Law.
3. Retrospective ethics committee approval is not required for studies that used research data before 2020, were produced from master's/doctoral studies (must be stated in the article), were submitted for publication to the journal in the previous year, were accepted but not yet published.
4. The principles of integrity, quality, and transparency should be ensured in the design, review of the design, and conduct of the research.
5. The research team and participants should be fully informed about the purpose, methods, and foreseen possible uses of the research; the requirements of participation in the research; and the risks involved, if any.
6. The confidentiality of the information provided by the research participants and the anonymity of the respondents should be ensured. The research should be designed in a way that protects the autonomy and dignity of the research participants.
7. Research participants should participate in the research voluntarily and should not be under any coercion.
8. Harm to participants should be avoided. The research should be planned in a way that does not put participants at risk.
9. Clarity and transparency should be maintained regarding research independence; conflicts of interest, if any, should be stated.
10. In experimental studies, the written informed consent of the participants who decide to participate in the research should be obtained. The consent of the legal guardian of children, those under guardianship, or those with confirmed mental illness should be obtained.
11. If the study is to be conducted in any institution or organization, approval should be obtained from this institution or organization to conduct the study.
12. In studies involving human elements, it must be stated in the "method" section that "informed consent" was obtained from the participants and that ethics committee approval was obtained from the institution where the study was conducted.

\*The principles of COPE (Code Of Conduct And Best Practıce Guıdelınes For Journal Edıtors) can be accessed at "[https://publicationethics.org/files/Code\_of\_conduct\_for\_journal\_editors\_Mar11.pdf](https://publicationethics.org/files/Code_of_conduct_for_journal_editors_Mar11.pdf)";

\*\*The Directive on Scientific Research and Publication Ethics of Higher Education Institutions can be accessed at "[https://www.yok.gov.tr/Sayfalar/Kurumsal/mevzuat/bilimsel-arastirma-ve-etik-yonetmeligi.aspx](https://www.yok.gov.tr/Sayfalar/Kurumsal/mevzuat/bilimsel-arastirma-ve-etik-yonetmeligi.aspx)".

DENETİŞİM JOURNAL PUBLICATION POLICY

Denetişim Journal adopts a publication policy aimed at;

* Encouraging research on topics in its field and prioritizing their publication in accordance with the nature of a scientific journal,
* Opening new horizons to its stakeholders on topics in its field by prioritizing original, objective, and ethical studies,
* Helping colleagues (audit personnel) share their knowledge, experience, and thoughts with relevant parties within a scientific framework,
* Bringing important issues concerning the internal audit profession to the agenda,
* Contributing to continuous professional development by examining the perspectives of professionals and academics together,
* Accelerating the establishment of good governance principles in the public sector and laying the groundwork for the production of outputs that will add value to our country's public administration, in line with the message it carries in its name,

and which adopts an open access approach.

Within the framework of the Publication Policy, detailed information such as the journal's aims and scope, principles, writing rules and evaluation processes, ethical principles, etc., is available on the website that can be accessed at [https://www.kidder.org.tr/denetisim/](https://www.kidder.org.tr/denetisim/).

**Open Access Policy**

Denetişim Journal provides immediate open access to its content, embracing the principle that free presentation of scientific research to the public will increase the global sharing of knowledge.

Users can read, download, distribute, print out, and link to the full texts of articles in the Journal by citing them as the source, without seeking permission from the publisher and author(s).

Privacy Statement

The names and e-mail addresses in the articles submitted to the journal or on the website will be used exclusively for the stated purposes and will not be used for any other purpose or made available to other individuals.