The Journal of Theoretical Accounting Research (JTAR) is committed to maintaining the highest standards of academic integrity, research originality, and ethical scholarly publishing. All manuscripts submitted to JTAR must represent original work and must not contain any form of plagiarism, duplication, or unethical research practice.

Authors submitting manuscripts to JTAR are expected to adhere strictly to responsible research and writing practices. All sources, including previously published literature, datasets, theoretical frameworks, ideas, figures, tables, and other intellectual contributions, must be properly cited and acknowledged in accordance with recognized academic standards.

Forms of Plagiarism

Plagiarism may occur in various forms and includes, but is not limited to:

• Direct copying of text, concepts, data, tables, figures, or other materials without proper citation.

• Self-plagiarism, including substantial overlap with the author’s own previously published work without proper disclosure.

• Duplicate or redundant publication of the same or substantially similar research.

• Inadequate paraphrasing, improper citation practices, or misleading attribution of sources.

• Unethical reuse of previously published content.

Plagiarism Screening

All manuscripts submitted to JTAR undergo plagiarism screening using recognized similarity detection software. Screening may be conducted:

• Before peer review,

• During editorial evaluation,

• Prior to final acceptance, or

• At any time before publication.

Manuscripts found to have unacceptable similarity levels or evidence of unethical content reuse may be rejected without further review.

Editorial Actions

If plagiarism or any form of unethical conduct is identified, the editorial office will take appropriate action depending on the severity of the issue. Actions may include:

• Immediate rejection of the manuscript.

• Requesting clarification, explanation, or revision from the author(s).

• Retraction or withdrawal of a published article.

• Notification of the author’s affiliated institution, employer, or funding agency, when necessary.

• Temporary or permanent restriction on future submissions.

Author Responsibility

Authors bear full responsibility for the originality, authenticity, and integrity of their submitted work. Manuscripts must not violate copyright laws, ethical guidelines, or legal standards.

Authors are strongly advised to carefully review their manuscripts prior to submission to ensure that all content is properly cited, accurately referenced, and free from plagiarism or redundant publication.

Maintaining ethical standards in academic publishing strengthens the credibility, transparency, and scholarly impact of research published in JTAR.