ALLEGATIONS OF RESEARCH MISCONDUCT

International Journal of Trends in Accounting Research is committed to upholding research integrity and ethics. Any allegations of research misconduct—including plagiarism, data fabrication, data falsification, manipulation of research results, or other ethical breaches—will be handled objectively, fairly, and confidentially.

Procedures for Handling Allegations:

Reporting: Allegations of misconduct may be reported to the editor via the journal’s official communication channels, accompanied by supporting evidence.

Initial Assessment: The editor evaluates the validity of the report and the evidence provided.

Clarification: The editor may request an explanation from the author(s) or other relevant parties, if necessary.

Evaluation: The editor assesses the evidence and determines the appropriate course of action based on the severity of the misconduct and the journal’s publication ethics policy.

Follow-up: If misconduct is substantiated, actions may include requiring revisions, rejecting the manuscript, issuing a correction, or retracting the article.

The entire process is documented and conducted in accordance with the principles of fairness and confidentiality, while ensuring that all parties are granted the right to provide an explanation.