The Journal of Theoretical Accounting Research (JTAR), published by Iona College, Hagan School of Business, is committed to maintaining the highest standards of ethical conduct in scholarly publishing. The journal adheres to the COPE Core Practices and follows the Principles of Transparency and Best Practice in Scholarly Publishing.

We prioritize transparency, accountability, academic integrity, and continuous improvement in our editorial processes. All parties involved authors, reviewers, editors, and publishers are expected to uphold these standards.

1. Editorial and Peer Review Ethics

• JTAR employs a double-blind peer review process to ensure impartial and objective evaluation.

• Manuscripts are evaluated solely on academic merit, originality, and relevance to the journal’s scope.

• Reviewers are selected based on expertise and are required to declare any conflicts of interest.

• The peer review process is confidential, independent, and free from undue influence.

• Editorial decisions are based on quality and contribution, not on the authors’ background or institutional affiliation.

2. Authorship and Contributorship

• Only individuals who have made a substantial academic contribution to the research should be listed as authors.

• All authors must approve the final version of the manuscript prior to submission.

• Authorship changes (addition, removal, order correction, or change of corresponding author) require written consent from all authors.

• Disputes that cannot be resolved internally may be referred to the author’s institution.

3. Misconduct and Ethical Violations

JTAR considers the following as serious violations:

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

• Data fabrication or falsification

• Redundant, duplicate, or simultaneous submission

• Undisclosed conflicts of interest

• Manipulation of citations or peer review

In cases of suspected misconduct:

• An internal investigation will be conducted.

• Authors will be given an opportunity to respond.

• Confirmed cases may result in rejection, retraction, institutional notification, or editorial disclosure.

4. Conflicts of Interest

Authors, reviewers, and editors must disclose any financial or personal relationships that may bias their work. Appropriate disclosures must be included in the manuscript.

5. Complaints and Appeals

Authors may appeal editorial decisions by submitting a written request to the Editor-in-Chief. Appeals will be reviewed transparently by an independent senior editor or advisory board member.

6. Data Sharing and Reproducibility

Where applicable, authors are encouraged to make data, methods, and materials available to allow verification and replication of research findings.

7. Ethical Oversight

For studies involving human participants, animals, or sensitive data, authors must confirm compliance with relevant ethical standards and approvals.

8. Intellectual Property and Copyright

• Authors retain copyright of their work but grant the journal the right of first publication.

• Articles are published under Creative Commons Attribution (CC BY).

• Authors are responsible for securing permission to reproduce third-party material.

9. Post-Publication Discussions and Corrections

• The journal will issue corrections, errata, or retractions as necessary, in accordance with COPE guidelines.

• Readers are welcome to contact the editorial office with post-publication concerns.

10. Use of Generative AI Tools

• Generative AI tools (e.g., ChatGPT, Bard, image generators) may not be listed as authors.

• If such tools are used for language editing, idea structuring, or figure preparation, authors must disclose this use in the manuscript (e.g., in the methodology or acknowledgments).

• Authors are fully responsible for the accuracy, originality, and integrity of their work.

• Misuse of AI tools for data fabrication, plagiarism, or reference manipulation will be treated as research misconduct.

11. Transparency of Fees and Access

JTAR charges the following Article Processing Charges (APCs):

• There are no charges for submission, peer review, or fast-track processing.

• All issues and articles are accessible at jtar.org.

12. Archiving and Preservation

JTAR ensures long-term preservation of its published content through the PKP Preservation Network (PKP PN).

13. Revenue Sources and Advertising

• JTAR is funded through Article Processing Charges (APCs) and institutional support.

• Advertising (if accepted) does not influence editorial decision-making and is clearly separated from content.

14. Direct Marketing

All promotional activities and calls for papers are conducted in a responsible, targeted, and transparent manner. The journal does not engage in spam or misleading solicitations.