Publication Ethics and Malpractice Statement

1. Introduction

Iyamho Journal of Accounting and Finance (IJAF) is committed to protecting the integrity, reliability and credibility of the scholarly record. Authors, reviewers and editors are expected to observe recognised standards of responsible research and publication practice, relevant institutional requirements, and applicable professional and international ethical principles.

2. Research Integrity

IJAF expects research submitted for publication to demonstrate academic honesty, methodological rigour, transparency and accountability. Authors must report methods and findings accurately, preserve relevant supporting evidence, acknowledge the work of others appropriately, and protect the dignity, privacy and rights of research participants.

3. Editorial Process

All manuscripts pass through a structured editorial process designed to support fair and consistent decision making.

• Preliminary screening: submissions are checked for relevance to the journal's scope, completeness, presentation, ethical disclosures and compliance with author guidelines.
• External evaluation: manuscripts that pass screening are sent to suitably qualified independent reviewers.
• Editorial decision: the editor considers the reviewers' reports and may accept, reject, or request minor or major revision.
• Re-evaluation: revised manuscripts may be returned to the original reviewers or assessed editorially, depending on the nature of the revision.
• Production: accepted manuscripts proceed to copyediting, layout, author proofing and final publication.

4. Peer Review

IJAF operates a strict double-blind peer-review model in which the identities of authors and reviewers are concealed from one another. Reviewers should accept assignments only within their competence and where they can complete the review within the required period.

• Manuscripts and review materials must be treated as confidential.
• Information obtained through peer review must not be used for personal or professional advantage.
• Reviewers must disclose actual or potential conflicts of interest.
• Reports must be objective, evidence based, constructive and free from personal attacks or discriminatory considerations.
• Reviewers must provide accurate professional information and must never impersonate another person.

5. Special Issue Policy

Where IJAF publishes a special issue, it will be subject to the same standards of editorial independence, external double-blind peer review and publication ethics as a regular issue. The Editor-in-Chief retains final authority over acceptance or rejection. Guest editors must declare conflicts and recuse themselves from manuscripts where their independence may reasonably be questioned.

6. Authorship

Authorship must be limited to persons who made substantial intellectual contributions to the conception or design of the work, acquisition or interpretation of data, drafting of the manuscript, or substantive critical revision. All listed authors must approve the submitted and final versions and accept accountability for their contributions. Persons who assisted but do not satisfy authorship criteria should be acknowledged rather than listed as authors.

7. Author Affiliation and Contact Information

Affiliations should accurately reflect the institution at which the reported work was substantially undertaken. Minor factual corrections may be made before publication. Material changes to authorship or affiliation require a clear justification and the agreement of affected authors. Changes after publication will be handled through an appropriate correction notice where justified. Corresponding authors should promptly notify the Editorial Office of legitimate changes to contact information.

8. Plagiarism and Duplicate Publication

Plagiarism, unattributed appropriation of ideas or text, redundant publication and substantial self-plagiarism are unacceptable. Manuscripts may be screened with recognised similarity-detection software. Similarity reports are interpreted editorially and in context rather than treated as a substitute for academic judgement. Authors must cite and quote sources appropriately and disclose related manuscripts or prior dissemination that may overlap materially with the submission.

9. Generative Artificial Intelligence

A. Authors

Generative AI or AI-assisted tools cannot qualify for authorship. Authors remain fully responsible for the accuracy, originality, citations, analysis and integrity of submitted work. Where such tools have been used materially in manuscript preparation, their use should be transparently disclosed in accordance with the journal's author instructions. AI must not be used to fabricate data, references, results or sources.

B. Reviewers

Reviewers must not upload confidential manuscripts, unpublished data or review reports to public or third-party generative AI systems where confidentiality, intellectual property or data protection could be compromised. Peer-review judgements must remain the reviewer's own.

C. Editors

Editors must protect manuscript confidentiality and remain personally responsible for editorial evaluation and decisions. Confidential submissions must not be exposed to external AI systems in a manner that breaches authors' rights or privacy.

10. Publication Timeline

IJAF seeks to conduct peer review and production efficiently. Any indicative publication timeline is an operational target rather than a guarantee, because review duration depends on manuscript quality, reviewer availability, revisions and production requirements.

11. Research Involving Human Participants or Animals

Research involving human participants or animals must comply with applicable ethical standards and institutional requirements. Where formal ethics approval is required, authors must identify the approving body and provide relevant approval information. Informed consent must be obtained where applicable, and privacy and confidentiality must be protected.

12. Vulnerable Groups

Research involving children, minors or other vulnerable populations requires heightened ethical safeguards. Authors must demonstrate appropriate consent or assent procedures, protection from harm, respect for privacy and compliance with applicable institutional and legal requirements.

13. Conflicts of Interest and Funding

Authors, reviewers and editors must disclose financial, personal, institutional or professional relationships that could reasonably be perceived to influence the work or its evaluation. Authors must also disclose all relevant sources of research funding and the role, if any, played by the funder.

14. Corrections, Retractions and Expressions of Concern

IJAF supports correction of the scholarly record. Where reliable evidence establishes a material error or misconduct, the journal may issue a correction, retraction or expression of concern, as appropriate. Notices will be linked clearly to the affected article and will state the reason for the action while respecting due process and applicable confidentiality obligations.

15. Fabrication, Falsification and Image Manipulation

Fabrication or falsification of data, results, citations or research procedures is serious misconduct. Images, figures and other research records must not be manipulated in a way that misrepresents the underlying evidence. Authors should retain original data and source materials sufficient to permit appropriate verification.

16. Allegations of Research or Publication Misconduct

Credible allegations will be assessed fairly and confidentially. The journal may seek explanations or supporting records from authors and may contact relevant institutions where necessary. Editorial action will be proportionate to the evidence and may include rejection, correction, retraction, an expression of concern, or restrictions on future submissions.

17. Data and Supporting Evidence

Authors are encouraged to preserve research data, coding materials, instruments and other supporting evidence in secure and appropriate repositories where ethical, legal and confidentiality considerations permit. Data availability statements should accurately describe whether and how supporting data may be accessed.

18. Copyright and Licensing

Copyright and licensing terms applicable to IJAF articles will be stated clearly on the journal website and on published articles. Authors must have the authority to submit their work and must secure permission for copyrighted third-party material where required. No licensing status or external preservation service will be claimed until it is formally implemented and verified by the journal.

19. Author Declarations

Where relevant to the research, manuscripts should contain clear declarations covering ethical approval and consent, funding, conflicts of interest, data availability, authors' contributions and material use of generative AI or AI-assisted technologies. The corresponding author is responsible for ensuring that declarations are complete and agreed by all authors.

20. Originality and Submission Agreement

Submission to IJAF confirms that the manuscript is original, that it is not simultaneously under consideration by another journal, that all authors have approved the submission, and that the work does not knowingly infringe copyright, confidentiality or other third-party rights. Authors remain responsible for the accuracy and legality of the material they submit.

21. Editorial Independence

Editorial decisions are based on scholarly merit, relevance, methodological quality and ethical compliance. Payment of any journal charge does not guarantee acceptance and must not influence peer review or editorial decision making. The publisher does not interfere with individual editorial decisions on scholarly grounds.

22. Archiving and Repository Policy

Authors may preserve lawful manuscript versions in appropriate institutional or subject repositories subject to the journal's copyright and licensing terms. The final published version should be cited accurately and linked to its official IJAF article page when available. IJAF will identify external preservation or indexing services only after participation has been formally established and verified.

LAST UPDATED: September 11, 2026