Post-Publication Discussion

1. Mechanisms for Post-Publication Discussion

To promote constructive academic dialogue and continuous improvement in accounting research, IJAcc provides the following mechanisms for post-publication discussion:

• Letters to the Editor and Scholarly Commentaries. Readers may submit letters to the editor, scholarly commentaries, or methodological critiques concerning articles previously published in IJAcc. Submissions should clearly identify the article being discussed and provide a concise, evidence-based explanation of the issues raised. All submissions must be sent to the IJAcc Editorial Office through the official contact channel provided on the journal website.
• Author Responses. When a post-publication critique is considered relevant and sufficiently substantiated, the editorial team may invite the original author(s) to provide a formal response, clarification, or rebuttal. Authors are given a reasonable opportunity to address the issues raised in a professional and evidence-based manner.
• Editorial Assessment and Peer Review. Submitted discussions and responses are evaluated by the editorial team for relevance, scholarly merit, factual accuracy, methodological rigor, and compliance with publication ethics. External peer review may be requested when necessary.
• Publication and Linking. Accepted discussions and author responses may be published in a subsequent issue or through another appropriate publication format supported by IJAcc. Where possible, the discussion and response will be electronically linked to the original article to ensure transparency, accessibility, and continuity of the scholarly record.

2. Handling Errors, Corrections, and Amendments

IJAcc is committed to correcting the scholarly record whenever significant errors, inaccuracies, or ethical concerns are identified after publication. In handling such matters, the journal follows applicable COPE guidance and considers the nature, severity, and implications of each case.

Depending on the findings of the editorial assessment or investigation, IJAcc may issue one of the following notices:

• Correction (Erratum or Corrigendum). A correction may be issued when an error is identified in a published article, such as an incorrect author affiliation, a mislabeled table or figure, an inaccurate reference, or a numerical or descriptive error that does not invalidate the main findings or conclusions. Corrections will clearly describe the error and the necessary amendment. The correction notice will be linked to the original article, and the article's metadata or full text will be updated where appropriate, while maintaining a transparent record of the change.
• Expression of Concern. An expression of concern may be published when credible evidence raises serious questions about the reliability, integrity, or ethical compliance of a published article, but the available evidence is insufficient to reach a definitive conclusion or an investigation remains ongoing. The notice will explain the concern as clearly as possible without prejudging the outcome of the investigation.
• Retraction. An article may be retracted when there is compelling evidence of serious problems, including data fabrication or falsification, substantial plagiarism, unethical research practices, serious publication misconduct, or major errors that render the findings or conclusions unreliable. Retraction decisions will be made following a fair editorial assessment and, where appropriate, consultation with the relevant authors, institutions, or other parties. A retraction notice explaining the reason for the retraction will be published and linked to the original article. The retracted article will remain identifiable as retracted to preserve the integrity and traceability of the scholarly record.
• Other Editorial Actions. Where appropriate, IJAcc may take additional actions, including requesting clarification, correcting metadata, or investigating allegations of authorship disputes, undisclosed conflicts of interest, or other publication ethics concerns. The action taken will be proportionate to the nature and seriousness of the issue.

3. Guidelines for Submitting Post-Publication Critiques

All post-publication discussions, letters, and critiques submitted to IJAcc must comply with the following standards:

• Objectivity and Professionalism. Submissions must be respectful, constructive, and focused on the scholarly content of the published article. Personal attacks, discriminatory statements, harassment, and defamatory content are unacceptable.
• Evidence-Based Arguments. Critiques must provide clear reasoning supported by relevant evidence, data, references, or methodological explanations. Claims concerning accounting practices, financial reporting, auditing, taxation, corporate governance, or other related topics should be substantiated by appropriate academic or professional sources.
• Identification of the Original Article. The submission must provide the title, author(s), publication year, and DOI or article URL, where available, of the article being discussed.
• Disclosure of Conflicts of Interest. Authors of post-publication submissions must disclose any relevant financial, professional, personal, or other competing interests that could influence, or reasonably be perceived to influence, their arguments.
• Originality and Ethical Compliance. Submissions must be original, must not infringe the rights of others, and must comply with applicable publication ethics standards. Supporting data and materials must be presented honestly and must not be fabricated, falsified, or misleadingly represented.
• Editorial Review. IJAcc reserves the right to request revisions, seek clarification, invite a response from the original authors, or reject submissions that do not meet the journal's scholarly, ethical, or editorial standards.

4. Editorial Responsibility and Fair Procedures

The Editor-in-Chief and the editorial team are responsible for assessing post-publication concerns and determining the appropriate course of action. All cases will be handled confidentially to the extent appropriate, impartially, and without discrimination or undue influence.

Where necessary, IJAcc may seek additional information from the authors, reviewers, affiliated institutions, research funders, or other relevant parties. Authors and other parties involved will be given a fair opportunity to provide explanations or supporting evidence, where appropriate.