Publication Ethics

JFR: Journal of Finance and Reporting is committed to maintaining integrity, objectivity, transparency, and quality throughout the scholarly publishing process. This publication ethics statement applies to authors, editors, reviewers, editorial board members, and the publisher and is based on the principles of the Committee on Publication Ethics (COPE).

1. Responsibilities of Editors

Editors are responsible for evaluating manuscripts and making publication decisions based on originality, academic quality, relevance to the journal’s focus and scope, and contribution to the fields of accounting and finance.

Editors must:

  1. Evaluate manuscripts objectively and without discrimination;
  2. Maintain the confidentiality of manuscripts and all parties involved;
  3. Avoid and disclose any conflicts of interest;
  4. Ensure the independence of editorial decisions; and
  5. Investigate allegations of publication misconduct fairly and based on available evidence.

2. Responsibilities of Reviewers

Reviewers assist editors in evaluating the quality, validity, originality, and relevance of submitted manuscripts.

Reviewers must:

  1. Conduct reviews objectively, constructively, and within the agreed time;
  2. Maintain the confidentiality of manuscript contents;
  3. Refrain from using unpublished information for personal advantage;
  4. Disclose any potential conflicts of interest;
  5. Report suspected plagiarism, duplicate publication, or substantial similarity with other works; and
  6. Avoid requesting irrelevant citations for personal, institutional, or journal-related benefit.

3. Responsibilities of Authors

Authors must present their research honestly, accurately, systematically, and responsibly.

Authors must ensure that:

  1. The manuscript is original and has not been previously published;
  2. The manuscript is not under consideration by another journal;
  3. All sources are properly cited and listed in the references;
  4. Research data have not been fabricated, falsified, or manipulated;
  5. All listed authors have made substantial contributions to the research;
  6. All authors have approved the final version of the manuscript;
  7. Funding sources and conflicts of interest are fully disclosed;
  8. Ethical approval and informed consent have been obtained when required; and
  9. Significant errors discovered after publication are immediately reported to the editor.

Guest authorship, honorary authorship, the inclusion of individuals without substantial contributions, and the exclusion of eligible contributors are prohibited.

4. Plagiarism and Similarity Check

All submitted manuscripts will be screened using similarity-detection software, such as Turnitin, before publication.

The maximum acceptable similarity index is 25%, subject to further evaluation of the sources, patterns, distribution, and context of the detected similarities.

A manuscript may be returned or rejected when:

  1. The similarity index exceeds 25%;
  2. Substantial plagiarism is identified;
  3. Ideas, data, tables, figures, or other materials are used without proper attribution;
  4. Duplicate submission or duplicate publication is detected; or
  5. Excessive text recycling or self-plagiarism is identified.

The similarity percentage is not the sole basis for determining plagiarism. Editors will conduct a substantive assessment of all detected similarities.

5. Conflicts of Interest

Authors, editors, and reviewers must disclose any conflicts of interest that may influence, or appear to influence, the objectivity of the research, review, or publication process.

Conflicts of interest may include financial, professional, institutional, academic, employment-related, or personal relationships.

6. Use of Artificial Intelligence

Artificial intelligence or AI tools cannot be listed as authors because they cannot take responsibility for the accuracy, integrity, and originality of scholarly work.

The substantive use of AI in writing, translation, data analysis, coding, or visual preparation must be disclosed transparently. Authors remain fully responsible for the accuracy, originality, references, data, and conclusions presented in the manuscript.

AI must not be used to fabricate or falsify data, references, research findings, quotations, or other academic information.

7. Publication Misconduct

Publication misconduct includes, but is not limited to:

  1. Plagiarism;
  2. Data fabrication or falsification;
  3. Duplicate submission or publication;
  4. Citation manipulation;
  5. Peer-review manipulation;
  6. Improper authorship;
  7. Undisclosed conflicts of interest;
  8. Copyright or confidentiality violations;
  9. Misuse of participant data; and
  10. Unethical use of artificial intelligence.

All allegations of misconduct will be investigated objectively. The accused party will be given a reasonable opportunity to provide clarification and supporting evidence.

Possible actions include manuscript rejection, withdrawal of acceptance, correction, article retraction, temporary submission restrictions, or notification of the relevant institution.

8. Corrections and Retractions

JFR may publish:

  1. A correction when an error affects part of an article but does not invalidate the overall findings;
  2. An expression of concern when serious concerns arise but the investigation has not been completed; or
  3. A retraction when plagiarism, data fabrication, duplicate publication, serious ethical violations, or major errors make the findings unreliable.

Retracted articles will remain available in the journal archive and will be clearly marked as retracted.

9. Complaints and Appeals

Authors, reviewers, and readers may submit complaints or appeals through the journal’s official contact channel.

Complaints and appeals must be submitted in writing, supported by clear reasons and relevant evidence. They will be handled by an editor or editorial board member who has no conflict of interest in the case.

10. Responsibilities of the Publisher

The publisher guarantees editorial independence and must not influence publication decisions for commercial or other improper interests.

Together with the editorial board, the publisher is responsible for maintaining publication records, supporting investigations of ethical misconduct, and ensuring that corrections and retractions are issued transparently.