Conflict of Interest Policy

Contemporary Accounting Perspectives (CAP) requires authors, reviewers, and editors to disclose any actual, potential, or perceived conflicts of interest that may influence the research, review, editorial decision-making, or publication process.

Conflicts of interest may include, but are not limited to, financial relationships, institutional affiliations, personal relationships, academic competition, consultancy roles, employment relationships, funding arrangements, sponsorships, or any other circumstances that could affect objectivity.

Authors must disclose any conflicts of interest during submission. If there is no conflict of interest, authors should clearly state this in the relevant declaration form.

Reviewers must decline review invitations if they have a conflict of interest related to the manuscript, author(s), institution(s), research topic, or funding source. Reviewers are expected to provide objective, fair, and confidential evaluations.

Editors must not handle manuscripts where they have a conflict of interest. In such cases, the manuscript should be assigned to another qualified editor or editorial board member.

Failure to disclose relevant conflicts of interest may result in editorial action, including rejection, correction, expression of concern, or retraction, depending on the nature and severity of the case.

CAP is committed to ensuring transparency, fairness, and integrity throughout the editorial and publication process.