Retraction and Correction Policy

1. Article Corrections (Errata and Corrigenda)

IJAcc may publish a correction when an honest, unintentional error is identified in a published article and the error does not invalidate the main findings, conclusions, or overall scholarly contribution of the paper.

Corrections are classified into the following categories:

• Erratum. A correction issued to address errors introduced by the journal during the editorial, typesetting, or production process, such as incorrect tables, missing text, inaccurate author affiliations, or errors in publication metadata.
• Corrigendum. A correction issued to address errors originating from the authors, such as incorrect data presentation, mislabeled figures, errors in accounting calculations, inaccurate formulas, or omitted acknowledgments, provided that the errors do not fundamentally undermine the article's findings.

2. Expressions of Concern

The Editor-in-Chief of IJAcc may issue an Expression of Concern when substantial questions arise regarding the reliability, integrity, or ethical compliance of a published article, but the available evidence is insufficient to justify an immediate correction or retraction.

An Expression of Concern may be issued in circumstances including, but not limited to:

• Credible allegations of research misconduct, data fabrication, falsification, plagiarism, or manipulation of financial and accounting data that remain under investigation.
• Unresolved concerns regarding the validity of financial analyses, accounting records, audit evidence, research methodology, or reported findings.
• Disputes concerning authorship, undisclosed conflicts of interest, or compliance with applicable research ethics requirements.
• An ongoing institutional investigation for which the results have been substantially delayed or remain inconclusive.

Implementation: The Expression of Concern will be published as a formal notice linked to the relevant article. The notice will explain the nature of the concern to the extent permitted by the available evidence and applicable confidentiality requirements. IJAcc will review the matter as additional information becomes available and determine whether further action, including correction or retraction, is necessary.

3. Article Retractions

IJAcc may retract a published article when reliable evidence establishes that its findings or conclusions are substantially unreliable or that serious violations of publication ethics have occurred. Retraction decisions will be made in accordance with COPE guidance and the journal's editorial procedures, with the primary objective of protecting the integrity of the scholarly record.

Grounds for retraction may include, but are not limited to:

• Unreliable findings. Major errors in data, accounting calculations, statistical analysis, research design, or interpretation that invalidate the principal findings or conclusions.
• Research misconduct. Confirmed or sufficiently substantiated data fabrication, falsification, manipulation of financial information, or other serious forms of research misconduct.
• Plagiarism and redundant publication. Substantial plagiarism, duplicate publication, or redundant publication that violates accepted scholarly publishing standards.
• Ethical violations. Research conducted without required ethical approval, where applicable, or in violation of relevant legal, institutional, or professional requirements.
• Undisclosed conflicts of interest. Serious undisclosed financial, professional, or personal interests that materially compromise the credibility or interpretation of the research.
• Authorship or publication fraud. Serious authorship misrepresentation, manipulated peer review, or other forms of publication fraud that undermine the validity of the editorial process or published work.

4. Reporting Errors and Suspected Misconduct

IJAcc encourages authors, readers, reviewers, editors, research institutions, and other members of the academic community to report suspected errors, ethical violations, or concerns regarding articles published in the journal.

Reports may concern, among other matters:

• Inaccurate or inconsistent accounting data and financial statements.
• Errors in statistical analysis, research methods, or reported conclusions.
• Plagiarism, data fabrication, falsification, or duplicate publication.
• Undisclosed conflicts of interest or authorship irregularities.
• Breaches of research ethics or publication standards.

Reports should be submitted to the IJAcc Editorial Office through the journal's official contact email or the contact details provided on its website. Complainants are encouraged to provide the article title, DOI or publication link, a clear description of the concern, and supporting evidence where available.

All reports will be assessed fairly, objectively, and confidentially to the extent possible. The editorial team may request additional information, consult independent experts, or contact the authors and relevant institutions when appropriate. The journal will avoid premature conclusions and will provide the parties concerned with a reasonable opportunity to respond.

The identity of complainants and other confidential information will be protected as far as reasonably possible, subject to applicable legal obligations and the requirements of a fair investigation.

5. Editorial Decision and Transparency

The Editor-in-Chief, in consultation with the editorial board and independent experts where necessary, is responsible for determining the appropriate action following an investigation. Decisions will be based on the available evidence, the seriousness of the concern, applicable publication ethics standards, and the need to maintain an accurate scholarly record.

Depending on the circumstances, IJAcc may take one or more of the following actions:

• Publish a correction notice.
• Issue an Expression of Concern.
• Retract the published article.
• Request clarification or additional information from the authors.
• Refer substantiated concerns to the relevant research institution or other appropriate authority.

All corrective actions will be documented and communicated transparently. IJAcc aims to ensure that readers can distinguish between the original publication, subsequent corrections, expressions of concern, and retracted articles.