Research Misconduct

Research Misconduct Policy
Research misconduct at Jurnal Riset Ilmu Akuntansi (JRIA) includes fabrication, falsification, citation manipulation, or plagiarism at any stage of research, including planning, conducting, reviewing, or reporting. If an author is found to have committed misconduct or a serious irregularity in a published work, the journal’s editors bear full responsibility for safeguarding the accuracy and integrity of the scholarly record.

Guiding Standards
In handling allegations of misconduct, the editorial team and Editorial Board follow the standards of the Committee on Publication Ethics (COPE), including COPE’s guidance on handling fabrication and falsification, to ensure that each case is resolved fairly. The process begins with an internal investigation by the editors. Manuscripts under review that are found to involve misconduct will be rejected immediately. For published articles, the journal will issue a retraction notice that is linked directly to the original article.

Investigation Procedure

1. Initial assessment: The editors first verify the validity of the report, determine whether the allegation meets the definition of research misconduct, and examine any potential conflicts of interest on the part of the complainant.
2. Author response: If a substantial irregularity is indicated, the editorial team will forward the allegation to the corresponding author, who will be asked to provide a formal response on behalf of all co-authors.
3. Further evaluation: After evaluating the response, the editor may consult additional experts, such as a statistical reviewer, if necessary.
4. Resolution of minor errors: If misconduct is considered unlikely and the issue is only a minor error, the matter may be resolved through clarification, additional analysis, or the publication of a letter to the editor accompanied by a correction notice.