Publication Ethics and Malpractice Statement

Contemporary Accounting Perspectives (CAP) is committed to maintaining high standards of publication ethics, academic integrity, transparency, and scholarly responsibility. The journal follows internationally accepted publication ethics principles and the core practices of the Committee on Publication Ethics (COPE).

All parties involved in the publication process, including authors, editors, reviewers, and publisher representatives, are expected to act in accordance with the principles of honesty, objectivity, confidentiality, fairness, and academic responsibility.

Author Responsibilities

Authors must ensure that submitted manuscripts are original, unpublished, and not under consideration by another journal, publisher, or academic platform. Authors are responsible for the accuracy, integrity, and originality of their work.

Submitted manuscripts must not contain plagiarism, self-plagiarism, data fabrication, data falsification, image manipulation, misleading information, duplicate publication, redundant publication, or any other form of scientific or publication misconduct.

All sources used in the manuscript must be properly cited and referenced. All authors listed in the manuscript must have made a significant scholarly contribution to the study and must approve the final version submitted to the journal.

Where applicable, authors must obtain ethics committee approval, institutional permission, and participant consent before conducting the research. Any conflicts of interest, funding sources, or use of artificial intelligence tools must be declared during submission.

Editorial Responsibilities

Editors are responsible for ensuring a fair, objective, and transparent editorial process. Manuscripts are evaluated according to their academic merit, originality, relevance to the journal’s scope, methodological soundness, ethical compliance, and contribution to the field.

Editors must not use submitted materials for personal advantage and must protect the confidentiality of submitted manuscripts. Editors should avoid handling manuscripts where a conflict of interest exists.

The editorial team reserves the right to reject manuscripts that do not comply with the journal’s ethical, academic, or editorial standards.

Reviewer Responsibilities

Reviewers are expected to evaluate manuscripts objectively, constructively, and confidentially. Reviewers should assess the originality, academic contribution, methodological soundness, clarity, ethical compliance, and overall quality of the manuscript.

Reviewers must not share, copy, or use unpublished materials from manuscripts under review. Reviewers should decline review invitations if they have a conflict of interest or if the manuscript falls outside their area of expertise.

Publication Misconduct

CAP does not tolerate plagiarism, data fabrication, data falsification, duplicate publication, redundant publication, inappropriate authorship, undisclosed conflicts of interest, unethical use of artificial intelligence tools, or any other form of publication misconduct.

In cases of suspected misconduct, the editorial team may request clarification or documentation from the author(s), consult relevant ethical guidelines, and take appropriate editorial action.

If misconduct is confirmed before publication, the manuscript may be rejected. If misconduct is identified after publication, CAP may issue a correction, expression of concern, retraction, or other editorial notice, depending on the nature and severity of the case.

Peer Review and Confidentiality

CAP applies a double-blind peer-review process. The identities of authors and reviewers are kept confidential throughout the review process.

All manuscripts, reviewer reports, editorial communications, and related documents are treated as confidential materials.

Corrections and Retractions

CAP is committed to maintaining the integrity of the scholarly record. When necessary, the journal may publish corrections, clarifications, expressions of concern, or retractions in accordance with internationally accepted publication ethics standards and COPE principles.