Ethical Principles / Ethical Rules
Publication Ethics

The International Journal of Accounting and Finance ResearchInternational Journal of Accounting and Finance Research is a peer-reviewed academic journal that adheres to the ethical principles and rules outlined below to publish academic studies in the fields of accounting and taxation. Articles submitted to the journal are evaluated through a double-blind peer-review process and published electronically with free access.

The journal's publication ethics and open-access policy comply with the guidelines and policies established by the Committee on Publication Ethics (COPE), ensuring that all components of the publication process adhere to ethical standards.

If any violations of ethical principles are detected in a submitted work, the issue will be formally reported to the institution(s) affiliated with the author(s), and the work will be rejected. The journal reserves the right to request data and files related to the findings and results from the author(s)

Authors' Ethical Responsibilities

The ethical responsibilities of authors submitting work to the International Journal of Accounting and Finance Research are as follows:

Authors must not submit a work that has been published elsewhere, is under review for publication elsewhere, or submit more than one work simultaneously to the journal. Additionally, a Copyright Transfer Form must be completed during submission.
Authors are required to submit original studies in the fields of accounting and taxation to the journal.
All sources (authors, online pages, personal communications, etc.) used during the writing of the study must be properly and accurately cited.
Individuals who did not contribute to the study must not be listed as authors, and no proposals should be made to change the author order, add authors, or remove authors in a submitted manuscript.
Authors must disclose any conflicts of interest or relationships to the editors regarding the submitted work.
If requested during the review process, authors must provide editors with additional information or raw data related to their work.
Authors must document that they have the rights to use the data in their studies, have obtained the necessary permissions for research and analyses, and have received the approval of the participants involved in the study.
Authors must contact the editor to report, correct, or withdraw their work if they identify an error in their work during the review, early view, or electronic publication stages.
For studies involving quantitative or qualitative research methods, such as experiments, surveys, scales, interviews, observations, or focus group studies requiring ethics committee approval, authors must indicate the name, decision date, and number of the ethics committee in the first and last pages and the methodology section of the manuscript. The ethics committee approval document must also be uploaded during submission. For case reports, the study must include information indicating that an informed consent form was obtained.
Authors must provide evidence of adherence to ethical principles during the data collection process (e.g., obtaining permission for the use of scales, surveys, photographs, or similar materials created by others) within the study. Compliance with research and publication ethics as well as copyright regulations for intellectual and artistic works must be explicitly stated. If the research involved human or animal subjects, it must be declared that the study adhered to international declarations, guidelines, and standards.
Ethics committee approval is not required for review articles. However, studies not requiring ethics committee approval must include a statement in the first and last pages and the methodology section indicating that ethics committee approval is not necessary.