Publication of an article in a peer-reviewed journal is a crucial building block in the general knowledge network. Therefore, it is of utmost importance to set and agree upon standards of expected ethical behavior and strictly follow them to avoid any form of publication malpractice. For this purpose, publishing in Accounting and Auditing with Applications (AAA) is based on Publication Ethics and Malpractice Statement principles.

Authors’ Responsibilities
·       The submitted article is original.
·       The submitted article does not contain any statement/information that is intentionally misleading or inaccurate.
·       All authors are aware of the full content of the submitted article before the submission. The content represents their contributions, and the authorship is limited to those who have contributed significantly.
·       The submitted article has not been previously published. An exception can be made for papers published at a conference by the authors themselves; however, a significant modification and extension of the already published work must be made to justify publication in Accounting and Auditing with Applications (AAA). 
·       The work presented in the submitted article is not being considered for publication elsewhere. Neither will be submitted for such consideration while under review by Accounting and Auditing with Applications (AAA).
·       The submitted article does not violate any privacy right and neither infringes any intellectual property rights nor any other rights of any person or entity. The same is valid for any confidentiality duty the author(s) may owe to a third party. The submitted article contains no material or instructions that might cause harm or injury.
·       If any portions of the work are owned or controlled by a third party, permission has been obtained and included with the submitted article for the right to use and authorize use in print and online formats.
·       Authors disclose any conflict of interest or declare no conflict of interest (for more information, see the text at the bottom of this page).

Editor’s Responsibilities

The Editor, together with the members of the Editorial Board, is responsible for the following:
·       Ensuring an unbiased double-masked peer review process for each submitted paper regardless of the author’s race, citizenship, age, gender, political or other orientation.
·       Selecting suitable reviewers and evaluating submitted manuscripts exclusively based on their academic and intellectual merit, the quality of research conducted, and the research presentation.
·       Making final decisions about the paper to be published in the journal
·       Ensuring new Editorial Board members and Guest Editors are provided with guidelines on handling manuscripts and what is expected from them in the journal.
·       Ensuring that unpublished materials are not used in the research of the Editor or any other third side.
·       Appropriate reactions in case of ethical complaints and suitable resolution of potential problems.
·       Publishing corrections, retractions, and similar when needed.

Guest Editor’s Responsibilities

Guest Editors are responsible for:
·       Deciding about special/thematic issues and ensuring the submitted papers fit the predefined topic.
·       Ensuring that suitable reviewers are selected for the papers submitted to the special/thematic issues.
·       Setting time frames for paper submission, review, revision, and publication.

Reviewer’s Responsibilities

Reviewers need to ensure that:
·       Their expertise enables them to objectively assess the submitted paper, and, in case the manuscript has merits for publication, the reviewers provide the authors with recommendations that assist them in improving their manuscript.
·       If the reviewer does not feel qualified to review a paper or cannot provide a timely review, the Editor should be immediately informed.
·       Reviews objectively assess the submitted manuscript's scientific content and technical aspects.
·       The editor is informed on copyright infringement or plagiarism if the reviewer is aware of any.
·       The editor is informed of any conflict of interest the reviewer might have in reviewing the manuscript.
·       The work and data presented in the submitted manuscript must be treated confidentially.

Publisher’s Responsibilities

The publisher provides practical support to the Editor and Editorial Board while ensuring their autonomy in decisions. The publisher protects intellectual property and copyright and ensures the maintenance of the publishing standards and good practices described above.