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Focus and Scope

Journal of Accountability and Forensic Accounting (JAFA) publishes original research analysis and inquiry into issues of accounting and accountability both in private and public sector. JAFA is a peer-reviewed journal, which is devoted to promote excellence in the research and practice of forensic accounting, with a balance among basic research, practice, and education. In addition, forensic accounting research is to be broadly conceived and not limited to fraud research. Appropriate topics for the journal include, but are not limited to:

• Fraudulent financial reporting
• Governance and fraud
• Internal controls
• Technology fraud
• Asset misappropriation
• Ethics behavior
• Corruption
• Fraud audit
• Tax fraud

 JAFA publishes two issues per year.

Section Policies

Articles

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

Article Publication Policy

This is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author. This is in accordance with the BOAI definition of open access.

Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published seminar, lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, it will not be published elsewhere including electronically in the same form, in English or in any other language, without the written consent of the copyright-holder.

Authors are encouraged to write concisely and clearly. As a guide, regular articles should be between 5000-7000 words in length, with tables, illustrations and references, in which hypotheses are tested and results reported. However, any of full papers should be no longer than 30 pages and no more than 8000 words in total with all inclusive. Please write your text in good English (American or British usage is accepted, but not a mixture of these).

Publication Ethics and Publication Malpractice

The journal is committed to upholding the highest standards of publication ethics and takes all possible measures against any publication malpractices. All authors submitting their works to the journal for publication as original articles attest that the submitted works represent their authors’ contributions and have not been copied or plagiarized in whole or in part from other works. The authors acknowledge that they have disclosed all and any actual or potential conflicts of interest with their work or partial benefits associated with it.

By submitting an article to this journal, you agree to comply with the following Publication Ethics and Malpractice Statement.

Duties / Responsibilities of Authors

1. Originality and Plagiarism - All manuscripts must be the original work of authors and not evidence plagiarism.
2. Authorship of the Paper - Authorship of a manuscript should be limited to authors who have made significant contributions.
3. Multiple, redundant or concurrent publication - Authors must not submit the same manuscript to more than one journal concurrently.
4. Acknowledgement of sources - Authors must properly and accurately acknowledge the work of others.
5. Disclosure and Conflicts of interest and financial support - authors should disclose any financial or other substantive conflict of interest that might influence the results or interpretation of their manuscript and acknowledge individuals or organizations that have provided financial support for research.
6. Data access and retention - Authors may be asked to provide the raw data in connection with manuscripts for editorial review, and should be prepared to provide public access to such data if possible.

Duties / Responsibilities of Editors

1. Publication Decisions - Editors are responsible for deciding which of the manuscripts submitted to the journal should be reviewed or published.
2. Fair play - Editors should ensure the integrity of the publication review process. As such, editors should not reveal either the identity of authors of manuscripts to the reviewers, or the identity of reviewers to authors.
3. Confidentiality - Editors must treat received manuscripts for review as confidential documents and must not disclose any information about submitted manuscripts to anyone other than the corresponding author, reviewers, other editorial advisers, and the publisher.
4. Disclosure and Conflicts of Interest - Editors and any editorial staff must not use materials disclosed in a submitted manuscript (published or unpublished) for their own research without the author’s written authorization.
5. Investigations – Editors shall conduct proper and fair investigation into ethical complaints.

Responsibility of Reviewers

1. Confidentiality - Reviewers should keep all information regarding papers confidential and treat them as privileged information.
2. Standards of Objectivity - Reviews should be conducted objectively, with no personal criticism of the author.
3. Contribution to Editorial Decision - Reviewers should express their views clearly with supporting arguments.
4. Promptness - Reviewers should complete their reviews within a specified timeframe.
5. Disclosure and Conflicts of Interest - Reviewers should not review manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.