Author Guidelines

Responsibility of Peer Reviewers

In order to provide constructive criticism and honest feedback to the author(s) of a submitted article, peer reviewers must first read and carefully evaluate the manuscript in their field of expertise. Reviewers are expected to assess the strengths and weaknesses of the article, suggest ways to improve its quality, and evaluate the relevance, originality, and clarity of the text.

Before Reviewing

Please consider the following before you begin your review:

• Expertise: Is the article within your area of expertise? If not, please contact the editor as soon as possible and, if possible, suggest another reviewer.
• Time availability: Can you complete the review within four weeks? If you require more time, please inform the editor immediately or recommend another reviewer.
• Conflict of interest: Is there any potential conflict of interest? Conflicts do not automatically disqualify you, but they must be declared to the editor before you start the review.

Review Process

Please keep the following aspects in mind when reading the manuscript:

Title

• Is the title clear, specific, and representative of the article’s content?

Abstract

• Does the abstract accurately reflect the main content, methods, and findings of the article?

Introduction

• Does the introduction clearly explain the background and context of the study?
• Is the research problem appropriately defined?
• Are the research objectives, hypotheses, or questions clearly stated?
• Are the experiments, assumptions, and methodologies briefly introduced?

Content of the Article

• Is there any indication of plagiarism (e.g., similarity exceeding 20%) that affects originality?
• If similar studies exist, does this manuscript still offer a new or meaningful contribution?
• Is the article novel, sufficiently in-depth, and interesting enough for publication?
• Does the manuscript contribute to the development of knowledge in its field?
• Does the article meet the journal’s quality and formatting standards?
• Scope: Is the article consistent with the journal’s aims and scope?

Method

• Is the description of data collection accurate and detailed?
• Is the theoretical foundation appropriate for this study?
• Is the research design suitable for answering the research questions?
• Is there enough information for another researcher to replicate the study?
• Are the procedures and analytical steps clearly identified?
• Are any new techniques or approaches described in sufficient detail?
• Is the sampling strategy appropriate and clearly explained?
• Are the tools, instruments, and materials sufficiently described?
• Is it clear what kind of data is recorded and how it is measured?

Results

• Are the results presented clearly, logically, and in a well-organised manner?
• Has appropriate statistical or qualitative analysis been performed?
• Are the analyses suitable for the type of data and research design?

Discussion and Conclusion

• Are the claims made in this section supported by the results?
• Does the author compare the findings with previous research?
• Do the findings confirm, extend, or contradict previous theories or studies?
• Do the conclusions logically follow from the results and discussion?
• Are implications and suggestions for future research clearly described?

Tables and Figures

• Do tables and figures clearly present the data and support the text?
• Are they easy to read, correctly labeled, and relevant?

Writing Style

• Is the literature review critical, focused, and relevant to the topic?
• Is the manuscript clearly focused on a specific subject or objective?
• Is the article written in clear, grammatically correct English?
• Is the writing easy to follow and understandable for the intended audience?
• Is the manuscript engaging and logically structured?

Topical Relevance

Please consider whether the manuscript provides relevant and insightful perspectives related to (but not limited to): Financial Accounting and Reporting; Corporate Social Responsibility; Sustainability and Green Accounting; Managerial Accounting; Accounting Issues on Budgeting; Performance Management and Measurement; Sharia Accounting; Islamic Investment; Public Accounting; Public Investment and Procurement; Auditing; Taxation (Accounting and Compliance); Accounting Information System; Information Technology Investment and Governance; Accounting Education and Ethics; Investment Education; Investment Analysis and Management; Capital Markets Analysis; Behavioral Issues in Investment and Finance; Governance in Financial Industry (banking, capital market industry, and non-bank financial industry including insurance, pension funds, financing companies, and pawnshops); Sustainability Investment; Intellectual Capital; Good Governance Issues; Fraud Mitigation; and Whistleblowing.

Originality of Research

• Does the article present original data and analysis that offer a fresh contribution?
• Does it clarify the feasibility, effectiveness, and implications of the study results?

In Practice (Case Study)

• Does the paper clearly describe real-world situations or challenges?
• Does it provide meaningful insight into current or future practical challenges?

Reference Types

• First Person (Interview)
• Book Reviews
• Insight Technology (Product Review)

Final Review and Ethical Concerns

All review reports submitted by reviewers are kept strictly confidential. Reviewers must not contact the author directly. If discussion with a colleague is necessary, prior permission from the editor is required.

Ethical concerns:

• Plagiarism: If substantial plagiarism or unattributed overlap is suspected, notify the editor.
• Fraud: If findings appear fabricated, falsified, or unreliable, inform the editor immediately.

Please complete your review by the deadline set by the editorial office. Your recommendation will be considered in the editor’s final decision. When submitting comments, clearly indicate which remarks are for the editor only and which may be shared with the author.

If you have any inquiries or encounter issues during the review process, please do not hesitate to contact the editorial office.