Editorial Policies

1. Publication Ethics and COPE Compliance

The Journal of Auditing, Risk and Corporate Governance (JARCG) is fully committed to responsible scholarly publishing. All manuscripts are expected to adhere to the highest standards of integrity, transparency, and accountability. The journal follows guidelines and best practices of the Committee on Publication Ethics (COPE), including prevention of plagiarism, redundant publication, and other unethical practices.

All participants in the publication process—editors, reviewers, and authors—must ensure compliance with these principles, including accurate authorship attribution, avoiding conflicts of interest, reporting ethical approvals, and conducting research honestly and responsibly. Ethical concerns are addressed promptly according to COPE guidelines.

2. Responsibilities of Editors

  • Make decisions based on academic merit, originality, relevance, and methodological rigor.
  • Ensure fair, unbiased, and timely peer review, providing constructive guidance to authors.
  • Maintain confidentiality of all manuscripts and reviewer reports.
  • Manage conflicts of interest and recuse themselves when impartiality is compromised.
  • Address research misconduct (plagiarism, data fabrication) per COPE protocols.

3. Responsibilities of Authors

  • Submit original manuscripts not published or simultaneously submitted elsewhere.
  • Provide accurate citations of prior work.
  • Ensure all authors contributed significantly and approve the final manuscript.
  • Obtain ethical approval for research involving humans or animals.
  • Disclose all conflicts of interest and sources of funding.
  • Maintain transparency and methodological detail for reproducibility.

4. Responsibilities of Reviewers

  • Conduct objective, thorough, and constructive reviews in a timely manner.
  • Maintain confidentiality regarding manuscript content.
  • Declare conflicts of interest and decline review if impartiality is compromised.
  • Provide evidence-based feedback to improve manuscript quality.
  • Respect authors’ intellectual independence; double-blind peer review ensures impartiality.

5. Allegations of Misconduct

JARCG investigates allegations of plagiarism, duplicate publication, unethical authorship, or data manipulation following COPE flowcharts. Suspected misconduct includes:

  • Plagiarism or text recycling
  • Authorship disputes
  • Integrity or reliability concerns of data
  • Undisclosed conflicts of interest or financial bias

Confirmed misconduct may result in retraction, correction, or notification of relevant institutions.

6. Corrections (Errata and Corrigenda)

  • Erratum: Corrects errors introduced during publication.
  • Corrigendum: Corrects author errors that do not compromise study validity.

All corrections are linked to the original article and remain permanently accessible.

7. Retractions

Retractions are issued for invalid findings, misconduct, or ethical violations. Retraction notices are linked to the original article and remain permanently accessible.

8. Expressions of Concern

When investigations are inconclusive, an Expression of Concern may be issued to alert readers to potential issues.

9. Appeals and Complaints

Authors may appeal editorial decisions in writing. Appeals are reviewed by a senior editor or board member not involved in the original decision. Complaints are handled per COPE guidelines.

10. Data Integrity and Transparency

Authors are encouraged to provide raw datasets, code, and methodological details. A Data Availability Statement should specify access to underlying data. Non-compliance may lead to rejection or post-publication action.

11. Use of Artificial Intelligence (AI)

Authors must disclose any use of AI tools beyond language editing. AI cannot replace human intellectual responsibility or be listed as an author. Acceptable use is limited to proofreading and clarity improvement.

12. Archiving and Preservation

Articles are archived in approved digital repositories to ensure long-term accessibility.

13. Editorial Independence

Editorial decisions are made independently of publishers, sponsors, or funding agencies. Editors retain full authority over acceptance, revision, or rejection decisions.

14. Policy Updates

Editorial policies are periodically reviewed to align with COPE standards, Scopus requirements, and best practices. Updates are communicated on the journal website for transparency.