All authors must declare they have read and agreed to the content of the submitted manuscript.
Manuscripts may be rejected by the editorial office if it is felt that the work was not carried out within an ethical framework.
Authors who are concerned about the editorial process may refer to COPE.
Authors must declare all potential competing interests involving people or organizations that might reasonably be perceived as relevant. [See Appendix for examples.]
Plagiarism in any form constitutes a serious violation of the most basic principles of scholarship and cannot be tolerated. Examples of plagiarism include:
1. Word-for-word copying of portions of another's writing without enclosing the copied passage in quotation marks and acknowledging the source in the appropriate scholarly convention.
2. The use of a particularly unique term or concept that one has come across in reading without acknowledging the author or source.
3. The paraphrasing or abbreviated restatement of someone else's ideas without acknowledging that another person's text has been the basis for the paraphrasing.
4. False citation: material should not be attributed to a source from which it has not been obtained.
5. False data: data that has been fabricated or altered in a laboratory or experiment; although not literally plagiarism, this is clearly a form of academic fraud.
6. Unacknowledged multiple submissions of an article for several purposes without prior approval from the parties involved.
7. Unacknowledged multiple authors or collaboration: the contributions of each author or collaborator should be made clear.
8. Self-plagiarism/double submission: the submission of the same or a very similar article to two or more publications at the same time.
Copyright and License
All manuscripts submitted to the Journal of Accounting Advances (JAA) are published under a Creative Commons License. Therefore, the copyright of articles accepted for this Journal rests with the author(s). All authors will be presented with the option to make articles available under the terms of the Creative Commons Attribution Non-Commercial (CC BY NC). The copyright of papers published in the Journal of Accounting Advances (JAA), as an Open Access journal under the CC BY NC license, is retained by the author(s). The Creative Commons Attribution Non-Commercial License (CC BY NC) permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes.
Competing Interests – Examples: Examples of competing interests include, but are not limited to, financial, professional and personal interests such as:
· Research grants (from any source, restricted or unrestricted).