Journal of Public Auditing and Financial Management

Journal of Public Auditing and Financial Management (JPAFM) is committed to upholding the highest standards of publication ethics. All parties involved in the publication process (authors, reviewers, editors, and the publisher) must adhere to the following ethical guidelines. The journal follows the principles of the Committee on Publication Ethics (COPE) and the DOAJ Principles of Transparency and Best Practice in Scholarly Publishing.

For Authors

1. Originality and Plagiarism: Submitted manuscripts must be original work and not plagiarized. The journal uses plagiarism detection software (e.g., Turnitin) and considers text similarity above 15% as unacceptable. Any use of others' work must be properly cited.
2. Accuracy: Authors must ensure the accuracy of their data and results. Fraudulent or misleading statements are unacceptable.
3. Multiple Submissions: Manuscripts should not be submitted to more than one journal at the same time.
4. Authorship: Authors must meet the ICMJE authorship criteria as outlined in the Authorship section below.
5. Disclosure: Authors must disclose any conflicts of interest that could influence the research or its interpretation, including financial support and funding sources.
6. Data Availability: Authors should be prepared to make their raw data available for editorial review if requested.
7. Ethical Approval: For research involving human subjects or animals, authors must include a statement that ethical approval was obtained from the relevant committee.

For Reviewers

1. Confidentiality: Reviewers must treat manuscripts as confidential documents and not share or use the information for personal gain.
2. Objectivity: Reviews should be conducted objectively, without personal bias or criticism of the author. Reviews must be based on scientific merit, not on the authors' race, gender, religion, or nationality.
3. Timeliness: Reviewers should complete their reviews promptly and notify the editor if they cannot meet the deadline.
4. Conflict of Interest: Reviewers must decline to review a manuscript if they have a conflict of interest with the authors or the research.
5. Acknowledgment of Sources: Reviewers should identify relevant published work that has not been cited by the authors.

For Editors

1. Fairness: Editors must evaluate manuscripts based on their intellectual content without regard to the authors' race, gender, religion, or nationality.
2. Confidentiality: Editors must ensure the confidentiality of submitted manuscripts and not disclose any information to unauthorized individuals.
3. Decision-Making: Editorial decisions should be based on the manuscript's quality, relevance, and validity, as well as the reviewers' recommendations. The Editor-in-Chief has final authority over all editorial decisions.
4. Transparency: Editors must address any ethical concerns raised about a manuscript and take appropriate action, including retraction if necessary, following COPE guidelines.
5. Handling Complaints: Editors will investigate all complaints and appeals promptly and fairly. Authors may appeal editorial decisions by providing a detailed justification to the Editor-in-Chief.

For the Publisher

1. The publisher is responsible for ensuring that the journal follows ethical publishing practices and supports the editorial team in addressing ethical issues.
2. The publisher ensures the long-term digital preservation of journal content through archiving services.

Complaints, Appeals & Misconduct Reporting

Authors who wish to appeal an editorial decision should submit a written appeal to the Editor-in-Chief at editor@jpafm.org within 30 days of receiving the decision. The appeal must provide detailed reasons for reconsideration. The Editor-in-Chief will review the case and may consult with editorial board members. The decision of the Editor-in-Chief is final. All complaints are handled confidentially and in accordance with COPE guidelines.

Any suspected ethical violations, such as plagiarism, data fabrication/falsification, citation manipulation, or duplicate submission, should be reported to the Editor-in-Chief at editor@jpafm.org. All concerns will be investigated promptly and fairly following COPE's flowcharts and guidelines. The journal guarantees confidentiality for whistleblowers and ensures that those reporting concerns in good faith will not be subject to retaliation.

Journal of Public Auditing and Financial Management (JPAFM) is an open-access journal that provides immediate and free access to all published content. Readers can access, read, download, copy, distribute, print, search, and link to the full texts of articles without any registration or subscription barriers. We are committed to supporting the global exchange of knowledge by ensuring that published research is accessible to anyone, anywhere.

Open Access Policy

• All articles published in Journal of Public Auditing and Financial Management (JPAFM) are freely available to read, download, copy, and distribute by readers.
• Users are permitted to use, distribute, and print the journal's content for lawful purposes, provided they give appropriate credit to the authors and the journal.
• This journal adheres to the principles of the Budapest Open Access Initiative (BOAI) and applies the Creative Commons Attribution 4.0 International License (CC BY 4.0).

How to Cite

When using or referencing articles from Journal of Public Auditing and Financial Management (JPAFM), please cite them in the following format:
[Author(s)], "[Article Title]", Journal of Public Auditing and Financial Management (JPAFM), [Volume(Issue)], [Page Range], [Year]. [DOI or URL].

Article Identifiers

All articles published in Journal of Public Auditing and Financial Management (JPAFM) are assigned a Digital Object Identifier (DOI) for permanent and reliable citation. DOI Prefix: 10.36407/jpafm

Copyright Notice
Authors retain full copyright of their work without restrictions. This journal does not require copyright transfer or exclusive licensing. By submitting a manuscript, authors grant Journal of Public Auditing and Financial Management (JPAFM) the non-exclusive right of first publication, with the work simultaneously licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

The CC BY 4.0 license allows others to share, copy, adapt, and redistribute the material in any medium or format, even for commercial purposes, provided proper attribution is given to the original authors and the source. The license applies to readers and users of the content, not to the authors who retain copyright.

License Terms

• Attribution (BY): Users must give appropriate credit to the authors, provide a link to the license, and indicate if changes were made.
• No Additional Restrictions: Users may not apply legal terms or technological measures that restrict others from doing anything the license permits.
• Non-Exclusive Licensing: The journal does not impose restrictions on authors beyond those required by the CC BY license.

Author Rights

• Copyright ownership: Authors hold all copyright and moral rights to their work.
• Self-archiving: Authors may deposit any version of their work (submitted, accepted, or published) in institutional repositories, disciplinary repositories, or on personal websites at any time, without embargo, provided the published source is cited with its DOI.
• Reuse: Authors may reuse their work in whole or in part in other publications, provided they acknowledge the original publication in this journal.
• No commercial restrictions: The non-exclusive license granted to the journal does not restrict authors from using their work for commercial purposes, as permitted by the CC BY license.

Journal of Public Auditing and Financial Management (JPAFM) has a zero-tolerance policy for plagiarism. Authors are responsible for ensuring that their works are original and properly acknowledge the sources of content that are not entirely their own. The journal employs plagiarism detection tools, such as Turnitin, to check articles for plagiarism, including reproducing content without appropriate attribution and permission. The inclusion of plagiarized content is regarded as misconduct on the part of the authors, and the journal takes such matters seriously following COPE guidelines.

Similarity Threshold

All submissions are screened for similarity using plagiarism detection software. The journal considers a similarity score above 20% as unacceptable, except where the overlap is confined to the methodology section or standard templates. However, as emphasized by COPE guidelines, the nature of the duplicated material is as important as the incidence – there is no arbitrary threshold that should be used to signify plagiarism. Verbatim copying of more than 10% of another author's work without proper attribution is not permitted.

Exceptions: Text Recycling and Standard Methods

High levels of similarity may be expected and are not considered plagiarism in the following circumstances:

• Similar methods sections: Due to standardized research methods, a high percentage of overlap may occur. This is acceptable as long as it does not involve verbatim copying without citation.
• Template-based text: If authors use standard templates (e.g., for background or methods) and acknowledge the use of such templates, text similarity is expected.
• Protocol to review updates: When a review is updated from a protocol, high overlap in certain sections is expected and acceptable.

Plagiarism Levels and Actions

The journal categorizes plagiarism into three levels, each with specific actions following COPE flowcharts:

Post-Publication Handling

If plagiarism or duplication is detected after publication, the journal follows COPE guidelines and takes appropriate action:

• Erratum/Corrigendum: For minor errors that do not affect the validity of the research.
• Correction: For significant errors that affect understanding but do not invalidate the entire work.
• Retraction: In cases of severe plagiarism, fraudulent data, or major errors that invalidate the conclusions. Retraction notices will be linked to the original article and explain the reason for retraction following COPE guidelines.

Reporting and Investigation

Any suspected ethical violations should be reported to the Editor-in-Chief at editor@jpafm.org. All concerns will be investigated promptly and fairly following COPE's flowcharts and guidelines. The journal guarantees confidentiality for whistleblowers and ensures that those reporting concerns in good faith will not be subject to retaliation. The Editor-in-Chief has final authority in decision-making, consulting with the editorial board and, when needed, external experts.

Journal of Public Auditing and Financial Management (JPAFM) is committed to maintaining the integrity of the scholarly record. In accordance with COPE and DOAJ best practices, the journal addresses errors or misconduct through the following mechanisms:

• Erratum/Corrigendum: For minor errors that do not affect the validity of the research (e.g., typographical errors, author name misspellings).
• Expression of Concern: Issued by the Editor-in-Chief while an investigation into potential misconduct is ongoing, to alert readers.
• Retraction: For major errors or misconduct that invalidate the article. Retraction notices will be clearly linked to the original article and explain the reason for retraction following COPE guidelines.

Articles may be retracted if they contain:

• Evidence of unethical research practices.
• Unreliable or fabricated data (data fabrication/falsification).
• Significant plagiarism or self-plagiarism.
• Redundant publication (previously published elsewhere without proper citation).
• Major errors that invalidate the conclusions.

Article Withdrawal (Pre-publication): A withdrawal is considered for articles still in the pre-publication stage (e.g., under review or in press) due to author request, ethical concerns, or significant errors. Authors must submit a formal request with a valid reason; the editorial team will evaluate and, if approved, remove the article from the system. A withdrawal notice may be issued if the article was already in press.

Reporting and Investigation: Both authors and readers are encouraged to notify the Editor-in-Chief at editor@jpafm.org of any issues that require correction. Reported errors will be investigated promptly by the Editor-in-Chief in consultation with the editorial board and, when necessary, with the authors' institutions. The investigation will follow COPE's flowcharts and guidelines. The Editor-in-Chief has final authority in determining the appropriate course of action. All corrections and retractions are published in the journal's next available issue and are permanently linked to the original article.

Journal of Public Auditing and Financial Management (JPAFM) recognizes the growing role of artificial intelligence (AI) and AI-assisted technologies in academic research and writing. In accordance with the guidelines from the Committee on Publication Ethics (COPE) and the Directory of Open Access Journals (DOAJ), the journal establishes the following policy to ensure transparency, accountability, and integrity in scholarly publications.

General Principles

• AI Cannot Be an Author: Generative AI tools (such as ChatGPT, Large Language Models, and other AI-based systems) cannot be listed as authors or co-authors of a manuscript. Authorship implies responsibility and intellectual contribution that can only be attributed to humans.
• Full Responsibility: Authors are entirely responsible for the originality, accuracy, and integrity of their work, including any parts generated or assisted by AI tools. AI-generated content must be reviewed, edited, and validated by the authors.
• No Citation as Author: AI tools should not be cited as a source or listed in references, as they cannot be held accountable for scholarly content.

Mandatory Disclosure

Authors must disclose any use of generative AI or AI-assisted technologies in the preparation of their manuscript. This disclosure applies to the writing process and does not include basic tools used for grammar checking, spelling correction, or reference management.

The disclosure statement should be placed in a dedicated section after the Acknowledgements and should include:

• The name and version of the AI tool used.
• The specific purpose of AI use (e.g., language editing, formatting assistance, literature search).
• Confirmation that authors have reviewed and edited the content and accept full responsibility.

Example statement: "During the preparation of this manuscript, the authors used [NAME OF TOOL, VERSION] for [PURPOSE, e.g., language polishing and grammar improvement]. After using this tool, the authors reviewed and edited the content as needed and take full responsibility for the content of the publication."

Permitted and Prohibited Uses

AI tools may be used in a limited and responsible way for:

• Language editing, grammar correction, and style improvement.
• Formatting assistance.
• Literature search and initial screening (with human verification).

AI tools must NOT be used for:

• Formulating core scientific conclusions or interpreting results.
• Generating or fabricating data, images, or references (scientific misconduct).
• Plagiarizing or paraphrasing others' work without proper citation.
• Writing peer review reports or editorial decisions.

AI Use by Editors and Reviewers

• Confidentiality: Peer reviewers and editors must not upload or share submitted manuscripts (or any part thereof) with public AI tools or external services that may store or reuse the content.
• No AI-Generated Reviews: Reviewers shall not use generative AI to create their assessments or comments to authors. Reviews must reflect the reviewer's own analysis and judgment.
• Human Oversight: Editors and reviewers may use AI tools privately for language support, but they remain fully responsible for the confidentiality and content of their evaluations.

Detection and Enforcement

The journal does not rely solely on AI-detection software as decisive evidence, as these tools may not be sufficiently reliable. However, if undisclosed or inappropriate use of AI is suspected, the editorial team may request clarifications, original data, or earlier drafts. Suspected misconduct will be investigated following COPE guidelines. Failure to disclose AI use or misuse of AI tools may result in rejection, retraction, or reporting to authors' institutions.

Journal of Public Auditing and Financial Management (JPAFM) follows the authorship criteria recommended by the International Committee of Medical Journal Editors (ICMJE). All individuals listed as authors must meet all four of the following criteria:

1. Substantial contributions to the conception or design of the work; or the acquisition, analysis, or interpretation of data for the work.
2. Drafting the work or revising it critically for important intellectual content.
3. Final approval of the version to be published.
4. Agreement to be accountable for all aspects of the work in ensuring that questions related to the accuracy or integrity of any part of the work are appropriately investigated and resolved.

Non-author contributors (e.g., technical assistance, general supervision, or funding acquisition) should be acknowledged in the Acknowledgements section, with their permission.

Changes to authorship (addition, deletion, or reordering) must be made before publication and require the written consent of all authors. Any changes after acceptance or publication will be handled following COPE guidelines.

For more details, refer to the ICMJE authorship guidelines.