Committee on Publication Ethics (COPE)

Iranian Journal of Accounting, Auditing and Finance (IJAAF) supports the development of, and practical application of consistent ethical standards throughout the scholarly publishing community.

IJAAF and its Editors are fully committed to ethical publication practice.

Ethical Issues arising in scholarly publishing

• Plagiarism
• Redundant publication (dual publication)
• Self-plagiarism (sometimes known as text recycling)
• Authorship issues
• Coercive citation
• Defamation/libel
• Fabricated data
• Unethical research and testing
• Conflicts of interest

Basic principles

Authors submitting works to us warrant the following:

• Their article/chapter is original;
• The work has not been submitted elsewhere, and is not under consideration with any other publication;
• The work does not include libelous, defamatory or unlawful statements;
• Permission has been cleared for any third party material included;
• Proof of consent has been obtained for any named individuals or organizations;
• Authorship has been agreed prior to submission and that no one has been ‘gifted’ authorship or denied credit as an author (“ghost authorship”)

Erratum: This generally refers to a production error, which has been introduced during the publication process. If an erratum is issued, it will appear on the abstract of the online version of the paper to ensure full visibility. The erratum will also appear in the hard copy of the next volume or issue of the publication.

Corrigendum: This generally refers to an author error or oversight, prior to the paper’s submission to the publication. If a corrigendum is issued, it will appear on the abstract of the online version of the paper to ensure full visibility. The erratum will also appear in the hard copy of the next volume or issue of the publication.

Note of clarification: A note of clarification will be used when a point needs to be emphasized or clarified in the text but it does not constitute a correction. Please note that any correction has to be highlighted as a stated erratum, corrigendum or note of clarification and the text cannot be amended. This is to make sure that the reader is aware of any changes to the text which they might have cited or referred to in their subsequent research or practice.

Expression of concern: In cases where a conclusion is unclear or where we are unable to make a fair decision due to conflicts of interest or lack of information, we will publish an expression of concern regarding the paper. An expression of concern will appear on the online version of the paper at the abstract level in order to ensure visibility for all readers, including non-subscribers.

Please note that for legal reasons or when an article or chapter forms evidence in an independent hearing, we may not be able to take action until all matters have been fully resolved. Please also note that IJAAF reserves the right to not proceed with a case if the complainant presents a false name or affiliation or acts in an inappropriate or threatening manner towards IJAAF editors and staff.

Plagiarism

IJAAF requires that all research submitted to the journals is original and the author agrees to these terms upon assignment and acceptance. Please refer to Originality Guidelines for the processes that IJAAF follows in cases of alleged plagiarism in submitted or published articles.

Redundant publication (also known as dual publication)

IJAAF will follow the decision of Committee on Publication Ethics in cases of alleged redundant publication in submitted or published articles.

 It is only acceptable for research to be repeated if it leads to different or new conclusions or for comparisons with new data. In all cases, it is important to reference the previously published work.

Authorship issues

In multi-authored papers, it is important that all authors that have made a significant contribution to the paper are listed. Those who have provided support but have not contributed to the research should be acknowledged in an Acknowledgements section.

Authorship issues fall into three main types:

1. The exclusion of a contributor from the list of authors
2. The inclusion of a named person who has not contributed to the paper or does not wish to be associated with the research
3. The order of the authors on the paper and the level of contribution that they have made to the paper.

IJAAF will endeavor to facilitate a resolution to an authorship dispute. However, as the research process is undertaken prior to the paper being submitted to the journal, it is not possible for it or the editors to comment on the level of contribution by each author.

If the matter cannot be resolved, journal will refer the matter to the authors' institutions.

If all authors agree to a change to authorship on a paper, this will be presented as a corrigendum. A retraction notice will only be published when requested by all authors.

Coercive citation

During the peer review process, it is typical for authors to be directed by reviewers to papers which further develop and improve the author’s ideas.

Whilst there may be legitimate occasions where it is necessary to reference other publications, IJAAF regards ‘coercive citation’ (i.e. where a reference is included as a condition of acceptance or without academic justification) as unethical and does not condone this kind of behavior. IJAAF is an advocate of both author freedom and editorial independence.

Defamation/libel

IJAAF requires that authors obtain written "proof of consent" for studies about named organizations or people.

If inaccurate, unsubstantiated or emotive statements are made about organizations or people in a submitted paper, IJAAF reserves the right to request changes to the text from the author or to reject the paper prior to publication. Critiques and reviews of products and services are acceptable but comments must be constructive and must not be made maliciously. In some cases and when legally required, the paper will be withdrawn from the online version of the journal or book. An apology will be published in a forthcoming issue of the journal or volume of the book.

IJAAF will advise all authors of case studies to inform the subject (person or organization) and to seek permission. If journal considers that the study could be potentially libelous, we will require written proof of consent before placing the paper into the production process.

Fabricated data

In cases of fabricated data in submitted or published articles IJAAF act as what decided in its Committee on Publication Ethics. We will endeavor to facilitate a resolution and will refer the matter to the authors' institutions when appropriate.

Unethical research and testing

An author must follow appropriate international and national procedures with respect to data protection, rights to privacy. Authors must make available all consent forms and requisite forms from the appropriate regulatory bodies to the editors and publishers at IJAAF. Journal encourages all authors to demonstrate how their research contributes to the benefit of society.

Conflict of interest

All conflicts of interest should be declared by the author, editor or reviewer.

Conflicts of interest include:

• A financial or personal interest in the outcomes of the research;
• Undisclosed financial support for the research by an interested third party;
• A financial or personal interest in the suppression of the research;

If a conflict of interest is suspected, then this should be reported to the editor of IJAAF. A concern regarding an editor should be raised with the accounting faculty of Ferdowsi university.

In all cases, IJAAF will:

1. Act professionally and efficiently
2. Be fair and objective
3. Always approach the accused party to establish their position before making a decision or committing to a course of action.
4. Ensure that we provide sufficient time for all parties to respond
5. Keep all parties informed of decisions, including the copyright owners, editors and authors
6. It is IJAAF's responsibility to protect authors' moral rights (to be acknowledged as the author and not to be misrepresented) and to ensure the correct record of the literature.

IJAAF reserves the right to withdraw and rescind any acceptance should a case of ethical misconduct be discovered prior to publication.

It will not be possible to please all parties in every case. Following a fair and considered process, the final decision in any disputed case will rest with the editor and IJAAF.

Originality Guidelines

It is IJAAF editorial policy to welcome submissions for consideration which are original and not under consideration for any other publication at the same time.

All authors should be aware of the importance of presenting content that is based on their own research and expressed in their own words. Plagiarism is considered to be bad practice and unethical. As part of the IJAAF Copyright Policy, we have prepared these guidelines to assist authors in understanding acceptable and unacceptable practice. Our approach is specifically aimed at promoting and protecting authors' work.

The following types of plagiarism should be avoided:

Verbatim copying

Verbatim copying of more than 10 per cent (or a significant passage or section of text) of another person's work without acknowledgement, references or the use of quotation marks.

Paraphrasing

Improper paraphrasing of another person's work is where more than one sentence within a paragraph or section of text has been changed or sentences have been rearranged without appropriate attribution. Significant improper paraphrasing (more than 10 per cent of a work) without appropriate attribution is treated as seriously as verbatim copying.

Re-using parts of a work without attribution

Re-use of elements of another person's work, for example a figure, table or paragraph without acknowledgement, references or the use of quotation marks. It is incumbent on the author to obtain the necessary permission to reuse elements of another person's work from the copyright holder.

Self-plagiarism

IJAAF requires that all authors sign a copyright form that clearly states that their submitted work has not been published before. If elements of a work have been previously published in another publication, the author is required to acknowledge the earlier work and indicate how the subsequent work differs and builds upon the research and conclusions contained in the previous work. Verbatim copying of an author's own work and paraphrasing is not acceptable and we recommend that research should only be reused to support new conclusions. We recommend that authors cite all previous stages of publication and presentation of their ideas that have culminated in the final work, including conference papers, workshop presentations and listserv communications. This will ensure that a complete record of all communication relating to the work is documented.

Republication of original work

Original work is published in IJAAF journal with a small number of exceptions only. These exceptions include conference papers, archival papers that are republished in an anniversary or commemorative issue, papers that are of particular merit and that have received only limited circulation (for example through a company newsletter). These papers are republished at the discretion of the Editor. The original work is fully and correctly attributed and permission from the appropriate copyright holder obtained. Attributions will be added to archive content that has been found to have been republished in the past.

Attribution

References to other publications must be in Harvard style for IJAAF. All references should be carefully checked for completeness, accuracy and consistency. You should include all author names and initials and give any journal title in full.

When referring to ideas or research by another author, you should cite publications in the text using the first named author's name in one of two ways:

• The value of individualism emphasizes an 'I' orientation (Wheeler, 2002).

Or

• Wheeler (2002) states that the value of individualism emphasizes an 'I' orientation.

When copying parts of a sentence verbatim, always use quotation marks and correctly cite the original author. For example:

• Wheeler (2002) states that "the value of individualism emphasizes an 'I' orientation"

When copying a section of text verbatim, always indent the paragraph. For example:

Wheeler (2002) asserts that:

Masculinity/femininity is another important value that relates to differences between cultures. In strongly masculine societies, the dominant values in society are material success and progress, and men are supposed to be assertive, ambitious, and tough. In feminine societies, the dominant values are caring for others, and people and warm relationships are important.

If no author is given, use 'Anon'.

At the end of the paper a reference list in alphabetical order should be supplied:
For books: surname, initials, (year), title of book, publisher, place of publication, e.g. Fallbright, A. and Khan, G. (2001), Competing Strategies, Outhouse Press, Rochester. 
For book chapters: surname, initials, (year), "chapter title", editor's surname, initials, title of book, publisher, place of publication, pages, e.g. Bessley, M. and Wilson, P. (1999), "Marketing for the production manager", in Levicki, J. (Ed.), Taking the Blinkers off Managers, Broom Relm, London, pp.29-33.

For journals: surname, initials, (year), "title of article", journal name, volume, number, pages, e.g. Greenwald, E. (2000), "Empowered to serve", Management Decision, Vol. 33 No. 5, pp. 6-10.

Treat conference proceedings in the same way that you would a journal article, but insert the full conference title and dates where the journal title would normally appear.

For websites: surname, initials (year), "title of cited work", available at: website link (accessed on appropriate date), e.g. Smith, R. (2004), "Managerial roles and coping responses", available at http://www.managerial.roles.coping.responses/ (accessed 29th June 2005). If an author name is not given, begin with the title of the cited work.

Handling allegations of plagiarism

IJAAF seeks to uphold academic integrity and to protect authors' moral rights. We take all cases of plagiarism very seriously. IJAAF is also aware of the potential impact an allegation of plagiarism can have on a researcher's career. Therefore, we have procedures in place to deal with alleged cases of plagiarism.

If we are approached by a third party with an allegation of plagiarism, we would always seek a response from the original author(s) or copyright holder(s) before we decide on a course of action. We will not be influenced by other parties and will form our decisions in an unbiased and objective manner.

IJAAF is not obliged to discuss individual cases of alleged plagiarism with third parties. IJAAF reserves the right not to proceed with a case if the complainant presents a false name or affiliation or acts in an inappropriate or threatening manner towards IJAAF editors and staff.