Policies on Corrections and Retractions

The International Journal of Accounting Research (IJAR) is committed to maintaining the integrity of the academic record and ensuring that all published research is accurate, reliable, and ethically conducted. To address errors, inaccuracies, or ethical concerns that arise after publication, IJAR follows the Committee on Publication Ethics (COPE) guidelines and best practices for corrections and retractions.

 

Corrections

Corrections are issued to address errors that do not invalidate the study’s main findings but may affect clarity, accuracy, or completeness. These include:

  • Erratum: Issued for errors introduced during the journal’s production process, such as typographical, formatting, or editorial mistakes. These do not affect the scientific content of the article.
  • Corrigendum: Issued for errors identified by the authors, such as mistakes in data, tables, or analysis, which may affect the interpretation of the work.

Process for Corrections:

  • Errors should be reported to IJAR by the authors, reviewers, or readers.
  • After review, the journal will publish a correction notice clearly linked to the original article.
  • The notice will specify the nature of the error and the corrections made, following COPE guidelines for transparency.

 

Retractions

A retraction is issued when an article’s findings are seriously flawed or unreliable due to errors or misconduct. Retractions are considered in cases including, but not limited to:

  • Unreliable findings: Data or conclusions are invalid due to major errors (e.g., miscalculations, experimental errors) or research misconduct (e.g., fabrication, falsification).
  • Plagiarism: Content is copied without proper attribution.
  • Redundant publication: The article has been published previously without proper acknowledgment or permission.
  • Unauthorized use of data: The article includes material used without authorization.
  • Copyright or legal violations: Issues such as infringement, defamation, or privacy breaches.
  • Unethical research: Failure to comply with ethical standards (e.g., lack of informed consent or ethics approval).
  • Compromised peer review: Manipulation or misconduct in the review process.
  • Undisclosed conflicts of interest: Significant competing interests not declared by the authors.

Process for Retractions:

  • The journal conducts an investigation in line with COPE guidelines, consulting authors, reviewers, and relevant institutions.
  • A retraction notice is published promptly, clearly linked to the original article.
  • The notice specifies the reasons for the retraction, identifies who is retracting the article (authors, editor, or institution), and explains the circumstances.
  • The original article remains accessible online with a clear watermark or label indicating its retracted status.

 

Partial Retractions and Overlap

  • If only a part of an article is flawed, IJAR may issue a correction rather than a full retraction. Partial retractions are generally avoided to prevent ambiguity about the remaining content.
  • For text recycling or overlap with previously published work, IJAR may issue a correction clarifying the overlap and providing proper attribution.

 

Expression of Concern

  • If there is insufficient evidence to resolve concerns about an article’s validity (e.g., pending institutional investigation), the journal may issue an Expression of Concern.
  • Based on investigation outcomes, the article may later be corrected, retracted, or updated, with full transparency.

 

Post-Publication Updates

  • If a retracted article has been cited in other research, citing articles may require correction if they rely on the flawed data.
  • Online versions of articles retracted before print remain accessible with a clear retraction notice to maintain transparency for readers.

 

Transparency and Accessibility

  • All correction and retraction notices are freely accessible and written in factual, objective language.
  • IJAR follows COPE flowcharts for corrections, retractions, redundant publications, and ethical violations, ensuring fairness and consistency.
  • The goal of corrections and retractions is to preserve the integrity of the literature, not to punish authors.