Principles of publication ethics of the World of Accounting Science that were prepared by considering the guidelines and policies of Committee on Publication Ethics (COPE) refer three headings as follows: (1) for the authors, (2) for the reviewers and (3) for editorial board.
For the Authors:
1. All submitted works to World of Accounting Science must be entirely original and used sources and materials should be appropriately cited. Any attempt of plagiarism should be followed by the rejection of the submitted manuscript.
2. The manuscripts must not have appeared elsewhere, and must not be submitted for publication elsewhere while under consideration by World of Accounting Science.
3. Authors should not submit the same work or describe essentially the same research in more than one journal.
4. Those works which have been presented in conferences and whose abstracts have already been published can be accepted for consideration on the condition that the presentation and publication dates and places are stated to the editor.
5. Submission of a manuscript for review is assumed by the editorial board the acceptance of these conditions by the authors.
6. Authors who wish to withdraw their submitted works for delays or any other reason should contact the editor.
7. There will be no royalty payment to the authors.
For The Reviewers:
1. The reviewers are bound to treat information regarding manuscripts submitted by authors as privileged information and keep them confidential
2. In evaluating the submitted works, the reviewers and the editors should limit themselves only to the intellectual and scientific content.
Reviewers’ judgments must be objective. Reviewers’ comments on the following aspects are expected while conducting the review.
- Does the manuscript contain new and significant information?
- Does the abstract clearly and accurately describe the content of the manuscript?
- Is the problem significant and concisely stated?
- Are the methods described comprehensively?
- Are the interpretations and consclusions justified by the results?
- Is adequate references made to other Works in the field?
- Is the language acceptable?