Editorial Policy refers to a set of guidelines that governs how a journal is managed, covering the processes of manuscript submission, initial screening, peer review, editorial decision-making, and publication. Its primary purpose is to ensure that the editorial process is conducted professionally, consistently, transparently, and in accordance with academic standards. Editorial Policy addresses how a journal selects, evaluates, and publishes scholarly articles by defining the roles and responsibilities of editors, reviewers, authors, and journal managers. It aims to maintain publication quality through objective decision-making based on scientific criteria, including policies on editorial independence, peer review procedures, manuscript evaluation, revision processes, authorship, and conflict of interest management.

1. Editorial Independence and Responsibility
The Indonesian Accounting Review (TIAR) is committed to maintaining editorial independence and academic integrity. All editorial decisions are based solely on the originality, theoretical contribution, methodological rigor, relevance, and potential impact of submitted manuscripts.
The Editor-in-Chief and Editorial Board ensure manuscripts are evaluated objectively, without discrimination based on authors’ institutional affiliation, nationality, gender, ethnicity, religion, or academic status.
Editorial decisions are made independently of commercial, institutional, or political influences.

2. Manuscript Scope and Quality Standards
TIAR publishes high-quality accounting research covering, but not limited to:
- Financial Accounting and Reporting
- Management Accounting
- Auditing and Assurance
- Accounting Information Systems
- Taxation
- Corporate Governance
- Sustainability Accounting
- Public Sector Accounting
- Behavioral Accounting
- Accounting Education
- Financial Technology and Digital Accounting
Submitted manuscripts must demonstrate:
1. Clear theoretical contribution;
2. Strong methodological foundation;
3. Novelty and originality;
4. Significant implications for accounting research, practice, or policy.

3. Peer Review Policy
TIAR applies a double-blind peer review system, in which:
- Authors’ identities are concealed from reviewers;
- Reviewers’ identities are concealed from authors.
Each manuscript is evaluated by at least two independent reviewers with relevant expertise.
Reviewers assess manuscripts based on:
- Originality and contribution;
- Theoretical foundation;
- Research design and methodology;
- Data analysis;
- Discussion and implications;
- Quality of references.
The Editor-in-Chief makes the final publication decision based on reviewers’ recommendations and editorial evaluation.

4. Editorial Decision Process
The editorial process consists of the following stages:
Initial Screening
The editorial team evaluates manuscripts for:
- Compliance with journal scope;
- Formatting requirements;
- Ethical standards;
- Similarity/plagiarism level;
- Minimum academic quality.
Manuscripts that do not meet basic requirements may be rejected without external review (desk rejection).
Peer Review
Manuscripts passing initial screening are sent to expert reviewers.
Possible decisions include:
- Accept Submission;
- Accept with Minor Revision;
- Major Revision Required;
- Reject and Resubmit;
- Reject Submission.

5. Publication Ethics and Research Integrity
TIAR follows internationally recognized publication ethics principles, including those promoted by the Committee on Publication Ethics (COPE).
Authors must ensure that submitted manuscripts:
- Represent original research;
- Have not been published elsewhere;
- Are not under review by another journal;
- Properly acknowledge all sources;
- Report research findings honestly and transparently.
Fabrication, falsification, plagiarism, duplicate publication, and unethical research practices are strictly prohibited.
6. Plagiarism and Similarity Check Policy
All submitted manuscripts are screened using plagiarism detection software.
TIAR considers plagiarism including:
- Direct copying of text without citation;
- Improper paraphrasing;
- Self-plagiarism;
- Duplicate publication.
Manuscripts exceeding acceptable similarity thresholds may be rejected or returned for revision.

7. Authorship Policy
Authorship should reflect substantial contributions to the research process, including:
- Research conception and design;
- Data collection or analysis;
- Manuscript preparation;
- Critical revision of intellectual content.
All listed authors must approve the final version before submission.
Changes in authorship after submission require approval from all authors and justification to the editorial office.

8. Conflict of Interest Policy
Authors, reviewers, and editors must disclose any potential conflicts of interest that may influence the publication process.
Editors will not handle manuscripts where conflicts of interest exist, including manuscripts:
- Written by themselves;
- Written by close collaborators;
- Associated with personal or institutional interests.

9. Reviewer Responsibilities
Reviewers are expected to:
- Provide objective and constructive evaluations;
- Maintain confidentiality;
- Identify methodological and theoretical weaknesses;
- Declare conflicts of interest;
- Avoid using unpublished information for personal advantage.
Review reports should help authors improve manuscript quality.

10. Artificial Intelligence (AI) Usage Policy
TIAR recognizes the increasing use of Artificial Intelligence tools in academic writing and research.
Authors must disclose the use of AI tools for:
- Data analysis;
- Language improvement;
- Literature processing;
- Manuscript preparation.
AI tools cannot be listed as authors.
Authors remain fully responsible for:
- Accuracy of information;
- Research integrity;
- Originality;
- Ethical compliance.

11. Data Transparency and Research Reproducibility
TIAR encourages authors to provide sufficient methodological details to support research transparency and reproducibility.
Authors are encouraged to share:
- Research instruments;
- Data sources;
- Analytical procedures;
- Statistical models or coding procedures where applicable.

12. Corrections, Retractions, and Editorial Actions
TIAR maintains procedures for addressing published article issues.
Corrections may be issued when:
- Minor errors affect interpretation;
- Author information requires correction.
Retractions may occur when articles involve:
- Serious methodological errors;
- Data fabrication;
- Ethical violations;
- Duplicate publication.
Editorial actions follow principles of fairness, transparency, and research integrity.

13. Open Access and Copyright Policy
TIAR supports broad dissemination of accounting research through an open-access publication model.
Authors retain appropriate rights to their intellectual work while granting TIAR permission to publish and distribute articles according to the journal’s licensing policy.

14. Transparency and Continuous Improvement
TIAR regularly reviews its editorial policies to ensure alignment with international publishing standards.
The journal is committed to:
- Improving review efficiency;
- Strengthening editorial transparency;
- Maintaining publication quality;
- Supporting global accounting scholarship.

15. Research Transparency and Open Science Policy
The Indonesian Accounting Review (TIAR) promotes transparency, accountability, and reproducibility in accounting research. Authors are encouraged to provide sufficient information regarding research procedures, analytical approaches, and methodological decisions to enable readers and researchers to understand, evaluate, and replicate the research.
Authors should provide transparent information regarding:
- Research objectives and hypotheses;
- Theoretical framework and conceptual development;
- Data sources and collection procedures;
- Sampling methods and selection criteria;
- Measurement instruments and variable operationalization;
- Statistical models and analytical procedures.
TIAR encourages authors to follow recognized reporting standards appropriate to their research design, including quantitative, qualitative, mixed-method, and experimental studies.

16. Data Availability and Research Materials Policy
TIAR encourages authors to promote research transparency through responsible sharing of research materials.
Authors are encouraged to provide a Data Availability Statement in every accepted manuscript.
The statement should indicate whether:
1. Research data are publicly available;
2. Data are available upon reasonable request;
3. Data cannot be shared due to ethical, confidentiality, legal, or institutional restrictions.
Example:
Data Availability Statement:
The data supporting the findings of this study are available from the corresponding author upon reasonable request.

For studies involving publicly available datasets, authors should provide appropriate sources and access information.
Authors are responsible for ensuring that data sharing complies with:
- Ethical requirements;
- Participant confidentiality;
- Institutional regulations;
- Applicable legal frameworks.

17. Registered Reports Policy
TIAR supports the use of Registered Reports as an alternative publication pathway for research projects with strong theoretical foundations and rigorous methodological designs.
Under this policy, research proposals may be reviewed before data collection.
The review process consists of two stages:
Stage 1: Pre-Study Review
Reviewers evaluate:
- Research questions;
- Theoretical contribution;
- Hypotheses;
- Research design;
- Data collection procedures;
- Analytical strategies.
If approved, the manuscript receives in-principle acceptance (IPA).
Stage 2: Post-Study Review
After data collection and analysis, the final manuscript is evaluated based on:
- Compliance with the approved methodology;
- Accuracy of reporting;
- Quality of interpretation.
Publication decisions are not based solely on whether results support hypotheses but on the rigor and transparency of the research process.

18. Statistical Reporting and Methodological Transparency Policy
TIAR requires authors to report quantitative analyses transparently.
Authors should clearly describe:
- Research design;
- Sample characteristics;
- Variable measurement;
- Reliability and validity testing;
- Model specifications;
- Statistical assumptions;
- Robustness tests where applicable.
Authors should avoid selective reporting of results and must disclose all relevant analyses conducted during the research process.
For studies using advanced analytical methods, authors should provide sufficient explanation regarding:
- Model selection;
- Estimation procedures;
- Software used;
- Analytical limitations.

19. Qualitative Research Transparency Policy
For qualitative studies, authors should provide detailed methodological explanations, including:
- Research paradigm;
- Data collection procedures;
- Participant selection;
- Interview or observation protocols;
- Data coding processes;
- Analytical techniques;
- Researcher positionality and reflexivity.
TIAR encourages qualitative researchers to demonstrate credibility through appropriate strategies, such as:
- Data triangulation;
- Member checking;
- Audit trails;
- Peer debriefing.

20. Artificial Intelligence-Assisted Research Disclosure Policy
TIAR recognizes that Artificial Intelligence (AI) technologies may support researchers in improving research efficiency.
Authors may use AI tools for limited purposes, such as:
- Language editing;
- Grammar improvement;
- Reference management assistance;
- Data processing support.
However, authors must disclose significant AI usage in the manuscript.
AI tools cannot:
- Be listed as authors;
- Replace scholarly judgment;
- Generate unsupported academic arguments;
- Create fabricated references or research findings.
Authors remain fully responsible for the accuracy, originality, ethical compliance, and intellectual contribution of submitted manuscripts.
Example disclosure:
AI Assistance Disclosure:
During manuscript preparation, the authors used an artificial intelligence-based language assistance tool for improving grammar and readability. The authors reviewed and revised all generated suggestions and remain fully responsible for the final content.

21. Citation Ethics and Responsible Referencing Policy
TIAR promotes responsible citation practices.
Authors should:
- Cite original sources;
- Avoid excessive self-citation;
- Avoid citation manipulation;
- Include relevant international literature;
- Provide balanced representation of previous research.
Editors and reviewers must not require authors to cite articles solely to increase journal citation metrics.

22. Research Misconduct Investigation Policy
TIAR maintains procedures for investigating allegations of research misconduct.
Possible misconduct includes:
- Data fabrication;
- Data falsification;
- Plagiarism;
- Duplicate publication;
- Manipulation of peer review;
- Unauthorized authorship changes.
When allegations arise, TIAR may:
1. Conduct an initial assessment;
2. Request clarification from authors;
3. Consult institutional authorities when necessary;
4. Issue corrections, expressions of concern, or retractions.
All investigations follow principles of confidentiality, fairness, and due process.

23. Equity, Diversity, and Inclusion Policy
TIAR supports diversity and equal opportunities within the scholarly publishing community.
The journal evaluates manuscripts based on academic merit regardless of:
- Author nationality;
- Institutional affiliation;
- Gender;
- Career stage;
- Geographic location.
TIAR encourages submissions representing diverse perspectives and research contexts in accounting scholarship.

24. Preprint and Prior Dissemination Policy
TIAR allows authors to share manuscripts as preprints before submission, provided that:
- The preprint is clearly identified;
- The submitted manuscript represents the authors’ original work;
- The final published article acknowledges any previous preprint version.
Authors should inform the editorial office if a submitted manuscript has appeared as a preprint.

25. Peer Review Recognition and Reviewer Development
TIAR values the contribution of reviewers in maintaining publication quality.
The journal supports reviewer development through:
- Reviewer guidelines;
- Constructive feedback standards;
- Recognition of outstanding reviewers;
- Opportunities for early-career researchers to participate in peer review.