The Journal of Theoretical Accounting Research (JTAR), published by Iona College, Hagan School of Business, is committed to maintaining the highest standards of publication ethics. We strictly follow the best practices and ethical principles outlined by the Committee on Publication Ethics (COPE). These principles guide our policies concerning editorial responsibility, peer review integrity, authorship, and the prevention of misconduct.

We value transparency, accountability, and collaboration, and we continuously welcome feedback and suggestions from authors, reviewers, and editorial board members to enhance the journal's quality and ethical practices.

Editorial and Review Ethics

To uphold academic integrity and ensure fair assessment, JTAR employs a double-blind peer review process. Manuscripts are reviewed by qualified members of the editorial board or expert peer reviewers with relevant subject-matter expertise.

Our editorial team ensures that:

• All manuscripts are assessed solely on the basis of academic merit, without bias or conflict of interest.

• Reviewers are selected based on their qualifications and familiarity with the manuscript’s topic.

• Submissions undergo technical editing, if necessary, to improve clarity and research quality.

• The peer review process remains confidential, impartial, and timely.

Misconduct Handling

JTAR considers the following actions as academic misconduct:

• Redundant or duplicate publication of submitted/published content

• Plagiarism, including uncredited use of another’s work

• Data fabrication or falsification within the manuscript

If concerns regarding misconduct are raised by reviewers, readers, or other stakeholders, the editorial office will initiate an internal investigation to collect and verify evidence.

• If evidence supports the allegation, the author will be notified and invited to respond or clarify the situation.

• If the author acknowledges the misconduct, appropriate steps will be taken, such as issuing a correction, providing proper attribution, or notifying readers.

• If the author denies the allegation but fails to provide adequate supporting evidence, the journal reserves the right to reject the manuscript or, if already published, to retract the article and remove it from the official website.

• In cases where the author fails to respond, the matter will be referred to the author’s affiliated institution for further investigation and resolution.

JTAR reserves the right to notify readers and indexing services of any confirmed misconduct or article retraction.

Authorship Changes

Requests for changes to authorship are carefully reviewed and allowed only under specific conditions:

• Addition or removal of an author before or after publication

• Correction of author order or designation of corresponding author

To process such changes, JTAR requires:

• A clear and valid justification for the change

• Written consent from all listed authors, including those being added or removed

• If consensus is not reached among authors, the manuscript will be put on hold until the dispute is resolved

For disputes arising after publication, and in cases where consensus cannot be achieved, the journal may refer the matter to the relevant academic or institutional authority.