Research Article
Theoretical Article
Aim & Scope
Journal of Acconting and Taxation Studies (ISSN: 1308-3740, e-ISSN: 2564-6591) is committed to promoting debates in accounting and taxation and it is designed for studies and research on accounting and taxation issues directly. But provided that the accounting and taxation aspects predominate, interdisciplinary studies related to fields such as economy, finance, finance, politics, business, labor economics, law, sociology, history and education are also within the scope of the journal.
JATS serves as a leading platform for academics, researchers, and practitioners to present their research to an audience as broadly as possible. To fulfil this commitment, all papers published in JATS are open access.
JATS' Mission; qualified scientific and blind peer-reviewed studies in the field of Accounting and Taxation; through a timely, transparent and reliable process, and in accordance with ethical values, spelling rules and publishing conditions; is to become an internationally respected academic journal with its scientific content and strong publishing target.
JATS' Vision; being an international, respected and high quality science journal in the fields of Accounting and Taxation.
Our basic rules are as below:
- Only one article of an author (even if it is included in the author group in another study) can be published in the same issue.
The scope of our journal is directly related to the field of Accounting and Taxation or on an interdisciplinary basis, but studies that are dominant in Accounting and Taxation aspects.
Author Guidelines
All headings including introduction and conclusion should be numbered and typed bold. References should not be numbered.
First degree headings should be written in “upper case” and others should be written in “title case”.
Manuscripts should include tittle, abstract, key words and JEL classifications. Abstract should not exceed 200 words.
A cover page that consists of title, author name, author title and affiliation, e-mail address and ORCID ID. Manuscript type (research article, case study, review etc...) should be specified on the cover page.
Table number and name should be written above the table.
Figure number and name should be written below the figure.
Graph number and name should be written below the graph.
Reference should be ordered alphabetically.
At the end of the abstract page, there should be an extended summary (an English summary for articles written in Turkish) of around 1000 words.
- If the study is in Turkish, for the Abstract and Extended Abstract sections.
- If the study is in English, for the whole of the study
A document showing the proofreading statement has requested.
For Proofreading Statement click here.
Proofreading support is important for certification. For this reason, the information store of the communication unit with the institution is essential in this part.
Citations, references and fottnotes should be prepared according to APA Style Guide. Some examples that are taken from APA Style Guide are given at article template. You can visit http://referencing.port.ac.uk/ for further help.
In order for the articles to pass from the pre-check to the Editor's pre-evaluation without being rejected, they must be prepared on the basis of the article template. The template file you will download will facilitate the preparation of the articles in accordance with the spelling rules of our journal.
When uploading the article to the Dergipark system;
Correct the name of the word file of your article so that it is only the title of your article.
Fill in both the Turkish and English tabs of the TITLE - ABSTRACT - KEYWORDS sections. As indicated in the warning when filling the REFERENCES section in the system, add a line space between the references.
When uploading the similarity report, select the Similarity Report from the additional documents. The filtering options in the iThenticate program should be set as follows: Except for bibliography (Bibliography excluded) Except for quotations (Quotes excluded) Except for parts of text that overlap less than 5 words (Limit match size to 5 words) Other filtering options in the Program menu are not included in the reporting. The report should be saved as ".pdf" extension.
After you sign the Copyright Transfer Form, scan it and upload it as a pdf (You can scan it free of charge from the Adobe Scan program you can download to your phone).
Ethics Committee Approval must be obtained for studies that require an Ethics Committee Decision, this approval should be stated in the article and uploaded in the additional documents section during the application.
Ethical Principles and Publication Policy
ETHICAL PRINCIPLES & PUBLICATION POLICY
I. ETHICAL PRINCIPLES
Publication Ethics
Publication ethics aspects are presented at journal’s website:
- Publishers and editors shall take reasonable steps to identify and prevent the publication of papers where research misconduct has occurred
- In no case shall a publisher or editors encourage such misconduct, or knowingly allow such misconduct to take place
- In the event that a journal’s publisher or editors are made aware of any allegation of research misconduct the publisher or editor shall deal with allegations appropriately
- The journal should have guidelines for retracting or correcting articles when needed
- Publishers and editors should always be willing to publish corrections, clarifications, retractions and apologies when needed
The Journal of Accounting and Taxation Studies is a refereed academic journal published in accordance with the ethical principles and rules stated below in order to publish academic studies in the fields of accounting and tax.
Articles submitted to the Journal of Accounting and Taxation Studies are evaluated through double blind peer-review process and published electronically with free access.
Publication ethics and open access policy in the Journal of Accounting and Taxation Studies also require that all components of the publication process comply with ethical principles in line with the guidelines and policies published by Committee on Publication Ethics (COPE) on open access.
If situations inconsistent with ethical principles are detected in the studies, the institution where the study author(s) works will be officially notified and the study will be rejected. The journal has the right to request data and results files from the author(s) of the study.
Ethical Responsibilities of Author(s)
Ethical responsibilities of author(s) who submits a study to the Journal of Accounting and Taxation Studies:
• The author(s) should not submit a study that they have published elsewhere or submitted to be published elsewhere, or more than one study at the same time, to the Journal of Accounting and Taxation Studies. In addition, during the upload, the Copyright Form, if necessary, the Ethics Committee Approval document and proof-reading document should be uploaded to the system.
• The author(s) should submit original studies on accounting and tax issues to the Journal of Accounting and Taxation Studies.
• The author(s) should cite accurately and appropriately for all sources (authors, online pages, personal interviews, etc.) used during the writing of the manuscript.
• The names of persons who do not contribute to the study should not be written as authors, and it should not be suggested to change the order of the authors, to remove or add authors of a study submitted for publication.
• People who have a conflict of interest or a common interest related to the study for which the application is for publication should be notified to the editors.
• If information or raw data are requested from the author(s) during the evaluation process, they should submit the expected information to the editors.
• The author(s) should document that the rights of use of the data they use in their studies, permission for research-analysis or the consent of the participants on which they have researched.
• The author(s) should contact the editor to inform, correct or retract when they notice an error in the evaluation and early viewing or electronically published study.
• The author(s) received ethics committee approval for research that requires data collection through quantitative or qualitative methods such as experiments, questionnaires, scales, interviews, observations, focus group studies that require an ethics committee decision; the name of the ethics committee, the date and number of the decision should be indicated on the first-last page and in the method section of the study, and the document showing the ethics committee decision should be uploaded to the system along with the application of the study.
• The author(s) should provide evidence (such as obtaining permission from others to use documents such as scales, questionnaires, photographs) within the study that they adhere to ethical principles in the data collection process. It should be stated that research and publication ethics and copyright regulations for intellectual and artistic works are complied with. If the research was carried out on human and animal subjects, it should be reported that the research was carried out in accordance with international reports, guidelines, etc.
• Ethics committee approval is not required from the author(s) for review studies. However, it should be stated in the first-last page and method section of the study that an ethics committee decision is not required for studies that do not require an ethics committee decision.
Ethical Responsibilities of Referees
All studies submitted to the Journal of Accounting and Taxation Studies are evaluated through a double blind peer-review process. Double blind peer-review process means keeping the authors confidential from the referees and the referees from the authors in order to ensure objective and independent evaluation process. The studies are sent to the referees through the journal management system to be evaluated. The referees are required to fill in a form that includes the contribution of the study they evaluated to the fields of accounting and tax and their decisions regarding whether the study is publishable or not, and the reasons for these decisions. The ethical responsibilities and roles of the referees of the Journal of Accounting and Taxation Studies are as follows:
• Referees are only required to referee studies related to their area of expertise.
• Referees are expected to agree to referee studies that do not have conflicts of interest. When referees notice any conflict of interest, they should inform the editor and refuse to referee the relevant study.
• Referees should evaluate the studies objectively.
• Referees are required to fill the Referee Evaluation Form regarding the studies they have evaluated. The referees are required to indicate in this form their decision as to whether the study they have evaluated can be published or not and the reasons for their decision.
• The style used by the referees in their suggestions should be polite, respectful and scientific. Referees should avoid offensive, disrespectful and subjective personal comments. When it is determined that the referees made such unscientific comments, they may be contacted by the editor or editorial board to review and correct their comments.
• Referees are required to complete their evaluations within the time given to them and are expected to comply with the ethical responsibilities stated herein.
Ethical Responsibilities of Editor
• To act in a balanced, objective and fair manner while performing their duties without discrimination on gender, religious or political beliefs, authors' ethnic or geographical origin.
• To evaluate the articles submitted to the journal according to their content, not to show any privileges to any author.
• To take necessary measures to prevent possible conflicts of interest and to evaluate existing statements, if any.
• To treat sponsored studies or studies on special topics in the same way as other studies.
• In case of a complaint of ethical violation, to follow the necessary procedures by adhering to the policies and procedures of the journal. To give the authors an opportunity to respond to the complaint and not to avoid applying the necessary sanctions regardless of who the study belongs to.
• To reject the study if it is not suitable for the journal's purpose and scope.
II. PUBLICATION POLICY
Open Access Policy
The Journal of Accounting and Taxation Studies, as a journal aware of the need for easy access to information in order to advance scientific studies, supports the initiative of open access to the peer-reviewed journal literature included in the Budapest Open Access Declaration and offers all published articles free of charge in an environment that everyone can read and download. In this declaration, Open Access was used to mean that “scientific literature can be accessed, read, recorded, copied, printed, scanned, linked to full text, indexed, transferred to the software as data and used for any legal purpose, without financial, legal and technical barriers via the Internet”. Given the role of information sharing in the advancement of science, open access is of paramount importance to researchers and readers. For this reason, studies in this journal can be used as long as the author and original source are cited. No permission is required from the authors or publishers. The studies in this journal are available across search engines, websites, blogs and other digital platforms.
These open access policies, which are also adopted by our editorial board, are available at the following link.
http://www.budapestopenaccessinitiative.org/boai-10-translations/turkish-translation
Chamber of Certified Public Accountants of Ankara, the publisher of the Journal of Accounting and Taxation Studies, does not demand any subscription fee, publication fee or similar payment for access to electronic resources.
Evaluation, Correction and Retracting Periods
Two referees are assigned to a study that passes the pre-control process and is in the evaluation stage, using the blind peer-review process.
A period of 10 days is defined for the referees to indicate whether they will evaluate the study or not. The referees, who could not return within this 10-day period, are reminded of a 7-day period. When no return can be obtained from the second reminder, a new referee is assigned to the study and the process continues exactly.
When the referee agrees to evaluate the study, he or she is given 28 days for that evaluation. When this period is exceeded, a 7-day extension is made by contacting the referee. If there is a time out for the second time, it is determined by the editorial board whether the evaluation process will be terminated or not.
Although the correction periods for the authors are maximum 6 months, changes can be made within this period depending on the scope of the correction and the decision of the editorial board. This period should be shortened as much as possible, especially in cases where the referee wants to re-evaluate after corrections.
Due to the functioning of the Dergipark system, authors cannot retract their study after the pre-control process. This issue is also supported by our editorial board, due to the inconvenience given, as the referee appointments for the studies that have been taken into the evaluation process are carried out urgently. However, in special cases, with the decision of the editorial board, the retracting request will be reviewed and decided.
Authors' Responsibilities
- All authors contributed significantly to the research
- All authors are responsible for retracting or correcting errors if detected.
- The reference list should be provided by the authors in the format requested.
- Information on financial support should be provided by the authors.
- It is forbidden to publish the same research in more than one journal.
- There are no fees required for article publication process and/or publishing article in the journal.
Price Policy
No fee will be charged for the editorial processes and referee evaluations of our journal.
Indexes
Citation Indexes
Other Indexes
Journal Boards
Editor in Chief
Prof. Dr. Fevzi Serkan Özdemir,
is a professor at Ankara University, Faculty of Political Science, Department of Business Administration, specializing in Accounting and Finance. He earned his Ph.D. from Ankara University, where he examined the alignment of financial statement information, produced according to the Uniform Accounting System and International Financial Reporting Standards (IFRS), with the qualitative characteristic of relevance, using financial failure predictions. His doctoral thesis was awarded the Second Best Doctoral Thesis by the Economic Research Foundation in 2011.
During his doctoral studies and afterward, Prof. Özdemir worked as a visiting scholar at New York University, where he continued his research on accounting information systems, financial reporting and analysis, accounting theory and education, international accounting, and corporate sustainability.
Prof. Özdemir has published numerous articles in national and international journals, as well as presented papers at various scientific conferences. He has supervised many master's and doctoral theses in the areas of financial reporting, sustainability, and financial performance across different universities. In addition to his academic contributions as an author and editor in several books, Prof. Özdemir serves as a reviewer and editorial board member for several academic journals. He also coordinates Accounting Search Conferences and International Insurance, Banking, and Finance Symposiums.
Since 2008, he has held various editorial roles at the Journal of Accounting and Taxation Studies, including Editorial Board Secretary, Associate Editor, and Editor. He currently serves as the Editor-in-Chief.
Prof. Özdemir also holds certifications as a Certified Public Accountant (CPA) and Independent Auditor and serves as the Vice President of the Assurance Services Association.
Accounting Field Editor
Taxation Field Editor
English Language Editor
Turkish Language Editor
Layout Editor
Dr. İsmail Hakkı ÜNAL, a Research Assistant, is a faculty member at İzmir Demokrasi University, Faculty of Economics and Administrative Sciences, Department of Business Administration. He completed his Ph.D. at İzmir Demokrasi University with a dissertation titled "The Impact of Transparency in Non-Financial Information on the Financial Performance of Enterprises: An Empirical Study in Developing Countries." His research focuses on accounting theory and standards, accounting education, sustainability accounting and reporting, financial reporting, and analysis. Since 2016, he has been working at the Journal of Accounting and Taxation Applications, where he currently serves as the layout editor.
Editorial Board Secretary
Advisory Board
Prof. Dr. Burçin BOZDOĞANOĞLU
Gazi Üniversitesi İİBF İktisat bölümünden mezun oldu. Gazi Üniversitesi SBE Maliye bölümünde
yüksek lisans ve doktora öğrenimini tamamlayan yazar, halen Bandırma Onyedi Eylül
Üniversitesi İİBF Maliye bölümünde Mali Hukuk Anabilim Dalı Başkanı olarak görev yapmaktadır.
Prof. Dr. Fevzi Serkan Özdemir,
is a professor at Ankara University, Faculty of Political Science, Department of Business Administration, specializing in Accounting and Finance. He earned his Ph.D. from Ankara University, where he examined the alignment of financial statement information, produced according to the Uniform Accounting System and International Financial Reporting Standards (IFRS), with the qualitative characteristic of relevance, using financial failure predictions. His doctoral thesis was awarded the Second Best Doctoral Thesis by the Economic Research Foundation in 2011.
During his doctoral studies and afterward, Prof. Özdemir worked as a visiting scholar at New York University, where he continued his research on accounting information systems, financial reporting and analysis, accounting theory and education, international accounting, and corporate sustainability.
Prof. Özdemir has published numerous articles in national and international journals, as well as presented papers at various scientific conferences. He has supervised many master's and doctoral theses in the areas of financial reporting, sustainability, and financial performance across different universities. In addition to his academic contributions as an author and editor in several books, Prof. Özdemir serves as a reviewer and editorial board member for several academic journals. He also coordinates Accounting Search Conferences and International Insurance, Banking, and Finance Symposiums.
Since 2008, he has held various editorial roles at the Journal of Accounting and Taxation Studies, including Editorial Board Secretary, Associate Editor, and Editor. He currently serves as the Editor-in-Chief.
Prof. Özdemir also holds certifications as a Certified Public Accountant (CPA) and Independent Auditor and serves as the Vice President of the Assurance Services Association.
Prof. Supriti Mishra is an expert in the areas of Corporate Strategy, CSR, and Corporate Governance. She has extensively published in these areas in peer-reviewed journals indexed and abstracted in FT50, Scopus, and Web of Science. She has also published management cases in Ivey Publishing and the Asian case research journal of NUS, Singapore. Currently, she works as a Full Professor in the Bhubaneswar campus of the International Management Institute (IMI), which is one of the top runners among B schools in India.
She serves on the Editorial Boards of several peer-reviewed national and international journals. She has won several awards and accolades for her outstanding research in the areas of CSR and Corporate Governance. She won the Best Paper Awards at the 8th Global Business Research Conference organized by LIUC-Università Cattaneo, Italy, and World Business Institute, Australia held in Milan, Italy in 2017, and at the 105th Indian Economic Association International Conference held in Balasore in 2022. She has received the 1st and 2nd positions respectively in the ISB-Ivey Global Case Competitions held in 2016 and 2017 at ISB, Hyderabad. She was a Fulbright Fellow in the year 2009-10 during which she worked as a Visiting Scholar in the Stern Business School in New York University, USA. She has presented papers at several international conferences in India and abroad on invitation. She was invited by the International Finance Corporation to Hong Kong in 2011 to deliver a talk on Corporate Governance to top executives of Hong Kong-based companies. The other countries where she has traveled as an invited speaker include Italy, Indonesia, Turkey, France, China, Hong Kong, the USA, the United Kingdom, Nepal, Maldives, Thailand, and Bhutan. She has been a Visiting Professor at many foreign universities including St. Ambrose University, USA, and Selcuk University, Turkey.
She sits on the Boards of companies and educational institutions. Currently, she serves on the Board of Odisha Agro Industries Corporation as an Independent Director and in SparkSpot, a start-up in Bhubaneswar, as an Advisor – People and Strategy. She has also conducted the Vision & Mission exercise for leading Central PSUs such as NTPC and OMC. She recently represented India in the Conference on Women's Leadership in Public-sector Organizations for Productivity Enhancement held in September 2023 in Jakarta, Indonesia, organized by the Asian Productivity Organization, Tokyo. She is also a Member of the Board of Studies at the School of Management, O. P. Jindal University, and F. M. University, Balasore, Domain Expert in the Research & Development Committee of N. L. Dalmia Institute of Management Studies & Research, Mumbai, and External Expert Member, Ganpat University, Mehsana. She is associated with many companies as a Trainer and has conducted several MDPs in the last few years in CSR, Stakeholder Management, Gender, ESG, Corporate Governance, and Business Ethics for more than 500 mid- and senior-level executives working in various public and private sector companies across India. She has also been actively involved with the for-profit and non-profit national and international organizations as a consultant including Grant Thornton, NTPC, Ministry of Corporate Affairs, GoI, UNICEF, UNDP, Adam Smith Institute, U.K., and W.F. Baird & Associates, Canada.
She has a Post-doctorate from the Stern School of Business at New York University, USA. She holds a Ph.D. from I.I.T. Kharagpur, India in addition to her qualifications of MBA and M.A. in Applied Economics from Utkal University, India. In the initial stages of her career, she led an organization in the IT industry for about 10 years.
Joshua Ronen is a professor of accounting at New York University Stern School of Business. Professor Ronen teaches courses in managerial accounting, financial accounting, advanced topics in financial accounting and financial statements analysis.
His primary research areas include capital markets, disclosure, earning management, economic impact of accounting rules and regulations, financial reporting, legal liability of firms, transfer pricing, agency theory, corporate governance, and fair valuation.
Professor Ronen has written numerous books including Accounting and Financial Globalization, Off-Balance Sheet Activities, Entrepreneurship, Smoothing Income Numbers: Objectives, Means and Implications, and Earnings Management. He has been published in many academic journals including and publications including The New York Times, The Accounting Review, Journal of Accounting Research, Journal of Accounting, Auditing and Finance, Abacus, Management Science, Journal of Public Economics, Journal of Organizational Behavior and Human Performance, Stanford Journal of Law, Business, and Finance, and Journal of Financial Markets. Additionally, he is the co-editor of the Journal of Law, Finance, and Accounting.
In addition to his work at NYU Stern, Professor Ronen has lectured at University of Canterbury, Tel-Aviv University, Federal University of Rio de Janeiro, National University of Mexico, University of Toronto, University of Chicago, Hebrew University, and London School of Economics among many others. He has also been a consultant for numerous organizations, including especially law firms as expert witness in the area of securities litigation. His suggestions for reform in the accounting profession have received critical acclaim by legislators and in the media.
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