Data Sharing and Reproducibility Policy

Purpose

The International Journal of Accounting Research (IJAR) is committed to promoting transparency, openness, and reproducibility in published research. These principles ensure the credibility of research, facilitate validation of results, and foster scientific collaboration.

Data Sharing Policy

Encouragement of Data Sharing

• Authors are strongly encouraged to make the data underlying their research publicly available. This includes raw data, processed data, software, algorithms, protocols, or any materials needed to reproduce the study.
• Data should be deposited in recognized public repositories with a persistent identifier (DOI) whenever possible. Examples include: Zenodo, Figshare, or institutional repositories.

Data Availability Statement (DAS)

• All manuscripts must include a Data Availability Statement describing the availability of the data used. Examples:
  • “The data supporting the findings of this study are openly available in [repository name] at [URL/DOI].”
  • “The data supporting the findings are available from the corresponding author upon reasonable request due to privacy or ethical restrictions.”
  • “No new data were generated or analyzed in this study.”

Exceptions

• IJAR recognizes that in some cases, data sharing may not be possible due to:
  • Privacy or ethical concerns (e.g., sensitive financial or personal information).
  • Legal or commercial restrictions.
  • Third-party data licensing restrictions.
• In such cases, authors must provide a clear explanation in their DAS.

Citation of Data

• Authors who share data should cite datasets in the reference list following standard academic practices.

 

Reproducibility of Research

Methodological Transparency

• Authors should provide sufficient detail in their methods, data collection, and analysis to allow others to replicate the results.
• Any tools, software, or computational scripts used should be clearly described, including versions and settings.

Supplementary Materials

• Authors are encouraged to submit supplementary files such as datasets, analysis scripts, protocols, or additional tables/figures to support reproducibility.

Use of Open-Source Tools

• The journal encourages the use of open-source software to enhance transparency. If proprietary tools are used, authors should provide sufficient information for verification.

Editorial Responsibilities

• Editors and reviewers will consider data availability and reproducibility as part of the manuscript evaluation.
• Manuscripts without a DAS may be returned for revision prior to peer review.
• Editors may request access to data or supplementary materials to verify results before acceptance.

Post-Publication Data Sharing

• IJAR encourages authors to continue making data available after publication whenever feasible.
• Authors should update DAS or supplementary materials as necessary to ensure continued transparency and replicability.

 

Templates for Data Availability Statements

Situation	Template DAS
Data openly available in a public repository with DOI	“The data that support the findings of this study are openly available in [repository name] at http://doi.org/[doi].”
Data openly available in a public repository without DOI	“The data that support the findings of this study are openly available in [repository name] at [URL].”
Data available on request due to privacy/ethical restrictions	“The data that support the findings of this study are available from the corresponding author upon reasonable request. The data are not publicly available due to privacy or ethical restrictions.”
Data subject to third-party restrictions	“The data that support the findings of this study are available from [third party]. Restrictions apply to the availability of these data, which were used under license for this study.”
No new data generated	“Data sharing is not applicable to this article as no new datasets were generated or analyzed.”