Statement on Publication Ethics
The statements on ethics for chief editors, field editors, reviewers, and authors are as follows:
Chief Editors Responsibility
- To be fair and objective in evaluating the manuscripts, and must make no discrimination as to race, color of skin, gender, language, religion, political and other opinions, nationality, or social status that affects the authors’ publication rights.
- Evaluate the manuscripts only according to the academic value, and do not make any commercial considerations.
- Provide the authors appropriate access to give opinions and follow the management procedures.
- Avoid any potential conflicts of interest（financial or non-financial）with the authors, the reviewers, and the field editors.
- Take responsibilities during the final acceptance state, and integrate the opinions from the reviewers and the field editors to ensure the quality of published articles.
Field Editors Responsibility
- To be fair and objective in evaluating the manuscripts, must make no discrimination as to race, color of skin, gender, language, religion, political and other opinions, nationality, or social status that affects the authors’ publication rights.
- Evaluate the manuscripts only according to the academic value, and do not make any commercial considerations.
- Avoid any potential conflicts of interest（financial or non-financial）with the authors and the reviewers, recommend the anonymous peer reviewers according to the manuscript research topics and the authors’ background, avoid choosing reviewers who has direct relationship with the authors, must be rigorous and unbiased in reviewing the manuscript, and provide the authors constructive suggestions.
- Follow the guidelines to review manuscript, integrate the opinions from reviewers and provide the authors related constructive suggestions for revision. To be rigorous and unbiased in making acceptance or rejection decision according to the quality of the article.
Reviewer Responsibility
- Be timely and objective in reviewing the manuscript, and must ensure the accepted article could enhance the quality of Journal of Accounting Review.
- Must protect the confidentiality of the manuscript, and destroy any documents during the reviewing process.
- Should alert the field editors or other members of editorial board when there is any suspicion of plagiarism.
Author Responsibility
- To guarantee the manuscript is only submitted to Journal of Accounting Review, is not currently under review in other journal, and is never published elsewhere.
- The submitted manuscript is the work by the individuals who made substantial contribution the research project and is free of plagiarism. The data is accurate and is obtained from reliable source. The submitted work is original.
- Should promptly communicate with the editors if substantial errors are discovered.
- When the manuscript is accepted by Journal of Accounting Review, the authors must comply with formatting requirement before publication and must agree to upload the electronic version of article to SSRN and make it available for readers to download.