Iranian Journal of Empirical Research in Accounting (JERA) is is based on the Committee on Publication Ethics (COPE) guidelines. Editorial board and advisory board, editor-in-chief, authors, reviewers, editors and readers should follow these ethical policies once working with TQH. If any violation of the law is detected by the researchers, the journal will deal with international law (COPE). For information on this matter in publishing and ethical guidelines please visit http://publicationethics.org
Acceptance of the Papers
The editor-in-chief is responsible for accepting or rejecting of the papers. The editor-in-chief with the consultation of the editorial board, advisory board, reviewers and editors while considering copyright, plagiarism, and other related issues, decides on the acceptance of the papers.
The editor-in-chief has the responsibility of judging the papers only according to their scientific features and should act without any bias, personal hatred; nor should he/she act with a bias to nationality, gender, religious and tribal, racial and political issues.
During the reviewing process, the editor-in-chief and members of the editorial board and advisory board should not reveal any material about the article to anybody except the reviewers, authors, and editors.
Confidentiality and not Using the Paper for Personal Use
All or part of the materials that have not been published should not be used in the editor-in-chief’s, editorial boards or advisory board's personal research without the author’s written consent. The confidential information or ideas obtained through reviewing the papers should be kept in confidence and should not be used for their personal interests.
Acceptance of the Papers
The reviewers help the editor-in-chief, editorial board and advisory board in making decisions about the acceptance or rejection of the papers, and contribute to improvement of the submitted papers by sending corrections to them. The publication uses the double blind referee process to evaluate all articles.
All the reviewers have access to a plagiarism software called Samime Noor.
This Journal has a policy of double blind referee process to evaluate all articles.
The Right of Refusals and Non-acceptance
Refusal and rejection of a paper review is necessary according to the time and setting. The reviewer who feels disqualification for reviewing a paper should refuse the review.
The reviewers should respect the confidentiality of the reviewing process and should not yield any information about the paper to anyone except the editor-in-chief without written consent of the writer.
The reviewers should review the papers objectively and in an unbiased and just manner. They should avoid personal biases in their comments and judgements.
The reviewers should identify and examine the writer’s references. Any conclusion or discussion already proposed should be accompanied with the source. Moreover, in case of observing any similarity or overlap between the submitted paper and another paper, the reviewer should report it to the editor-in-chief.
Conflict of Interests
The reviewers should not use the information or ideas they obtain during the review process for their own interests. Moreover, the reviewers should avoid reviewing the papers that, in their opinion, entail conflict of interests including common, organizational, or personal financial interests or any link with the companies, institutions, or the people related with the papers in one way or another.
Reporting the Results
The corresponding author is the person held responsible for the contents of the submitted paper. The authors are responsible for comprehensive and complete report of their findings, and they should be particularly careful in reporting the results and interpreting them. The paper should include enough details and sources so that other researchers will have access to similar data for replication of the study.
The authors should declare that the submitted manuscript is original and has not been previously partially or fully published elsewhere neither in Persian nor in any other languages. The authors are not allowed to send all or part of the paper that is under review process in another place.
Writing the Paper
All authors mentioned in the article should have real cooperation and contribution in writing the paper and should be responsible for its results. The authorship validity or score should be determined according to the authors’ share in preparing different parts of the paper. The authors should accept the responsibility of the paper. The corresponding author who sends the article should send a copy or a draft of the paper to all co-authors and should have their consent for sending the paper to the journal and publishing it.
This is an Open Access journal. Article submission, processing, and publication fees are also free for authors. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles under the following conditions: Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).