Corrections, Withdrawals, and Retractions Policy

The International Journal of Accounting Research (IJAR) is committed to maintaining the integrity, accuracy, and transparency of the scholarly record. In accordance with the principles of the Committee on Publication Ethics (COPE), the journal will take appropriate actions when errors, ethical concerns, or issues affecting the reliability of published research are identified.

Corrections

The journal strives to ensure that all published articles are accurate and of the highest scholarly standard. However, errors may occasionally be identified after publication.

Authors, readers, reviewers, and editors are encouraged to notify the Editorial Office if they discover any significant error in a published article.

Where appropriate, the journal will publish:

  • Erratum: A correction of an error introduced during the editorial, production, or publishing process.
  • Corrigendum: A correction of an error made by the author(s).

Corrections will be issued when the error does not compromise the overall validity, reliability, or conclusions of the research. Correction notices will be linked to the original article and clearly describe the nature of the correction to ensure transparency and maintain the integrity of the scholarly record.

 

Manuscript Withdrawal

Authors may request the withdrawal of a manuscript before publication by submitting a written request to the Editorial Office explaining the reason for withdrawal.

Withdrawal requests are generally permitted under the following circumstances:

  • The manuscript was submitted in error.
  • Significant errors have been identified by the authors before publication.
  • The authors have legitimate and documented reasons for withdrawal.

Authors are expected to request withdrawal before substantial editorial and peer-review resources have been invested. Once a manuscript has entered the peer-review process or has been accepted for publication, withdrawal requests will be subject to editorial evaluation and may require the agreement of all co-authors.

The journal reserves the right to decline withdrawal requests where there is evidence of unethical behavior, duplicate submission, or attempts to avoid editorial scrutiny.

As the journal does not charge any submission, review, or publication fees, no financial penalties are imposed for legitimate manuscript withdrawals.

 

Retractions

A retraction is issued when a published article is found to contain serious flaws or ethical violations that render its findings unreliable or compromise the integrity of the scholarly record.

Retractions may be initiated by the Editor-in-Chief, Editorial Board, authors, or the publisher following an investigation conducted in accordance with COPE guidelines.

Reasons for retraction may include, but are not limited to:

  • Research misconduct, including fabrication, falsification, or manipulation of data.
  • Plagiarism or substantial unattributed overlap with previously published work.
  • Duplicate publication or redundant publication.
  • Unethical research practices or violations of ethical standards.
  • Serious methodological or analytical errors that invalidate the findings or conclusions.
  • Authorship disputes that significantly affect the integrity of the publication.
  • Manipulation of the peer-review process.

When an article is retracted:

  • The original article will remain accessible online to preserve the scholarly record.
  • The article will be clearly marked as Retracted.
  • A formal retraction notice will be published and linked to the original article.
  • The retraction notice will explain the reasons for the retraction and identify who initiated the action, where appropriate.
  • Metadata associated with the article will be updated accordingly.

Retraction notices are intended to ensure transparency and to alert readers that the findings of the article should not be relied upon.

 

Expressions of Concern

In situations where a serious concern has been raised about a published article but an investigation has not yet been completed, the journal may publish an Expression of Concern.

An Expression of Concern may be issued when:

  • There is inconclusive evidence of misconduct.
  • An institutional investigation is ongoing.
  • There are credible concerns regarding the reliability of the research findings.

The Expression of Concern will remain linked to the article until a final decision is reached, which may result in correction, retraction, or no further action.

 

Appeals

Authors have the right to appeal editorial decisions relating to corrections, expressions of concern, or retractions.

Appeals must be submitted in writing to the Editorial Office within 30 days of notification and should include supporting evidence. Appeals will be reviewed by the Editor-in-Chief and, where appropriate, independent members of the Editorial Board.

The journal's decision following the appeal process shall be considered final.

 

Commitment to Publication Ethics

The journal adheres to the principles and best practices of the Committee on Publication Ethics (COPE) and is committed to safeguarding the integrity of scholarly communication through fair, transparent, and ethical editorial procedures.