The Journal of Theoretical Accounting Research (JTAR), published by Iona College, Hagan School of Business, is committed to upholding the highest standards of ethical conduct in scholarly publishing. The journal strictly follows the COPE Core Practices and expects all parties involved, authors, reviewers, and editors, to adhere to these ethical guidelines.

We prioritize transparency, accountability, academic integrity, and continuous improvement in our editorial processes. Feedback and suggestions from authors, reviewers, and board members are welcomed and valued.

Editorial and Peer Review Ethics

JTAR implements a double-blind peer review process to ensure impartial evaluation of all submitted manuscripts. The editorial board and reviewers are selected based on subject expertise, academic credentials, and familiarity with the manuscript’s topic.

Our editorial team ensures that:

• Manuscripts are evaluated solely on academic merit, relevance, and originality.

• Reviewers are independent and have no conflicts of interest.

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

• All decisions are free from bias, discrimination, or undue influence.

• Technical editing may be applied to enhance clarity and academic quality.

Misconduct and Ethical Violations

JTAR considers the following as serious ethical violations:

• Plagiarism (including self-plagiarism or uncredited use of others’ work)

• Data fabrication or falsification

• Redundant, duplicate, or simultaneous submission

• Undisclosed conflicts of interest

If an allegation of misconduct arises:

1. An internal investigation will be initiated to review the evidence.

2. Authors will be contacted for an explanation or clarification.

3. If misconduct is confirmed, actions may include:

   • Rejection of the manuscript

   • Retraction of a published article

   • Notification of the author’s institution

   • Public disclosure or editorial note

   • Informing relevant indexing databases

JTAR reserves the right to act decisively to maintain ethical integrity.

Authorship Policy and Changes

All listed authors must have made a substantial contribution to the work and approved the final manuscript. Authorship changes (addition, removal, order correction, or change in corresponding author) are only allowed if:

• A valid justification is provided

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

If a consensus cannot be reached, the manuscript will remain on hold or be referred to the author’s institution for resolution.