R-W-C-R-R Policy

Retraction, Withdrawal, Correction, Removal, and Replacement (R-W-C-R-R) Policy

We acknowledge that authors prepare their manuscripts carefully and that all accepted articles have undergone a rigorous peer-review process. However, under exceptional circumstances, published articles may need to be corrected, withdrawn, retracted, removed, or replaced for scientific, ethical, or legal reasons. Such actions are governed by strict standards to preserve confidence in the integrity and authority of the scholarly record.

Governance, Accounting and Taxation Journal (GATJ) is committed to maintaining the integrity of its electronic archives and follows the Committee on Publication Ethics (COPE) guidelines.

Article Retraction

Articles may be retracted if:

  • Scientific misconduct or honest error invalidates the findings.
  • Redundant or duplicate publication is identified.
  • Serious ethical violations occur, including plagiarism or inappropriate authorship.

Retraction Procedure

  1. The case is reported to the Journal Editor.
  2. The Editor evaluates the case using COPE flowcharts and considers the author’s response.
  3. The findings are reviewed by the Advisory Editor-in-Chief.
  4. The final decision is communicated to the author(s) and relevant institutions.
  5. A retraction notice is published online and in the next available issue.

Article Withdrawal

Authors are discouraged from withdrawing manuscripts under review. Withdrawal during peer review results in a one-year submission ban, while withdrawal after acceptance results in a two-year submission ban.

Article Correction

Corrections may be issued as:

  • Erratum (Publisher Correction)
  • Corrigendum (Author Correction)
  • Addendum

Article Removal

Article removal is applied only for legal or public safety reasons. Metadata will remain accessible, while the full text will be replaced with a removal notice.

Article Replacement

If an article poses serious risk, authors may replace the retracted article with a corrected version. The retraction notice will include a link to the updated article and revision history.