The primary objective of the peer review process is to ensure that only high-quality and original scientific studies are published. All articles in the Journal of Accounting and Finance Reviews undergo peer review; each submitted manuscript is subject to the procedure outlined below.

Preliminary Evaluation Process

All articles submitted for publication in the Journal of Accounting and Finance Reviews first undergo plagiarism screening (the plagiarism report must not exceed 25%) before being subjected to a preliminary evaluation process conducted jointly by the area editors and the editorial board. Articles that are deemed not to fit the journal's scope or that exhibit weak academic language are sent back to the authors for corrections. Articles that do not complete the peer review process at this stage will never be accepted for publication by the editor. The articles are sent to two different reviewers. In the double-blind review system employed, both reviewers (who do not know each other's names) are given one month to evaluate the article.

Peer Review Process

After the initial screening, articles are sent to at least two reviewers. If necessary, the editor or the editorial board may increase the number of reviewers. Reviewers are selected based on their expertise. They are asked to evaluate the contribution of the articles to the scientific literature, the presentation of the results, and the support of the results, as well as whether the authors have made appropriate references to previous relevant studies. Reviewers can conclude that an article should be accepted as is, accepted after minor or major revisions, or rejected. For an article to be published, it must be accepted by at least two reviewers. If one reviewer accepts the article for publication and another rejects it, the article is sent to a third reviewer for additional evaluation. The peer review process is completed when two reviewers express a positive opinion. This process typically lasts about one and a half months.

Final Evaluation Process

After the peer review process is completed, the editorial board makes the final decision based on the reviewers' reports. The board has the authority to decide whether the work will be published, rejected, or sent to other reviewers for further reports.