This statement describes the publication ethics for the Asian Journal of Accounting and Governance (AJAG) published by Penerbit Universiti Kebangsaan Malaysia (UKM Press). This statement is adapted from the principles of the Committee on Publication Ethics (COPE) and covers the code of ethics for Editors, Reviewers and Authors.

Code of Ethics for Authors

Duties of Authors

Authors

  • have the responsibility of ensuring only new and original work is submitted.
  • must not reproduce work that has been previously published in other journals.
  • must not submit any articles that are being reviewed or considered by AJAG to other journals simultaneously.
  • are only allowed to publish their work elsewhere after receiving a formal rejection from this journal or if the journal officially accepts their request to withdraw their work.
  • must inform the Chief Editor or the publisher of any inaccuracy of data in their published work so that correction or retraction of the article can be done.
  • should make significant contributions and be held accountable for any shortcomings in their work.

Authorship

The names of authors listed in a paper should be limited to those who have made a significant contribution to the paper. Only those who have made significant contributions should be listed as co-authors. Others who have participated in certain substantive aspects of the work must be acknowledged or listed as contributors. The corresponding author must ensure that all appropriate co-authors and no inappropriate co-authors are included in the paper.

The affiliation for each Author should be the institution where the majority of the work was performed. If an author has subsequently transferred to another institution, the new address may also be included in the manuscript.

Once AJAG accepts a manuscript for publication, amendments in the authorship in the form of addition, deletion, or rearranging the order of the names are no longer allowed. However, changes in the authorship (addition, deletion, or rearrangement) can be made during the review process before a manuscript is accepted.

Integrity

Deliberately failing to attribute or improperly copying other’s work applies to all forms of data, text, or ideas derived from published or unpublished sources, whether in electronic or print formats, without adequate acknowledgment. Any use of such material, whether direct or indirect, must be appropriately credited through precise quotation, citation, and referencing. When necessary, permission must also be obtained from the original publisher and rights holder. This practice aligns with international copyright laws and ethical standards to ensure transparent attribution throughout the academic record.

AJAG has a zero-tolerance policy towards plagiarism, considering its unethical behavior. AJAG reserves the right to screen all submissions using industry-standard similarity detection tools. The journal carefully reviews the results to determine whether they constitute plagiarism or have legitimate justification. If plagiarism is suspected or identified in a submitted or published work, AJAG will investigate and take appropriate action—ranging from rejection to post-publication measures such as issuing a corrigendum, expression of concern, or retraction. The author’s affiliated institution may also be notified.

For works still under review, authors may be asked to revise their manuscript to address citation and quotation concerns. In cases of published works, minor overlaps without misattribution or intentional omission of credit may be corrected via a notice.

Ethics Approval

Ethical approval must be obtained before commencing any research involving human participants, including individuals, samples, or data. Clearance must be secured from the relevant institutional ethics board.

The author (s) should be prepared to provide additional information upon request, such as anonymized data, details about the study design, ethical approvals, and the informed consent process. This information may be requested even after publication, so it is essential to retain copies of all written consent forms obtained from participants.

Intellectual Property

Copyright protects original creative works, including academic articles, granting the copyright holder exclusive rights. AJAG manages the publication, distribution, and long-term preservation of the article, ensuring readers have access to the final version. Authors retain copyright but grant AJAG publishing rights through an agreement that outlines how others can use the work.

Preprint Policy

Sharing research via preprint servers has become a common practice across many academic disciplines, enabling researchers to disseminate their findings quickly.

Before uploading the work to a preprint server, please ensure that:

  • The server clearly labels preprints as non–peer-reviewed content.
  • Authors are required to disclose any relationships or activities that could potentially influence, or appear to influence, the research.
  • Authors fully understand any license agreement required by the server, including the rights granted and any restrictions on future use of the work.
  • Authors have reviewed relevant copyright and preprint policies set by their institution and/or funder to confirm that depositing the preprint is permitted.

Submitting a Preprint to AJAG

AJAG accepts submissions of papers that have been previously posted on a preprint server.

However, AJAG can only consider submissions where the author has not transferred the copyright or signed an exclusive license agreement with the preprint platform.

If Authors are submitting a manuscript to AJAG that has already been made available as a preprint, please clearly inform the journal editor at the time of submission and provide details of the preprint server where the work is hosted.

Conference Paper Policy

AJAG understands that researchers often share early-stage work through conference papers or working papers posted online. This practice does not prevent Authors from submitting the same work to AJAG, provided the following conditions are met:

Disclosure: The corresponding author must inform the Editor at submission if the paper is already available on a public conference website and provide full details of where it was presented or published.

Copyright: The authors must not have assigned copyright or signed an exclusive publishing license with the conference organizers.

Peer Review and Anonymity

To protect the integrity of the peer review process, Authors may be asked to remove references to the conference where the paper was presented before the paper is sent to reviewers. Anonymity will be maintained wherever possible.

Published Conference Proceedings

If the paper has already been published in a conference proceedings volume (with an ISBN or ISSN), it must undergo significant revision before submission. Again, notify the Editor of any previous publication and confirm that copyright has not been transferred.

Artificial Intelligence (AI) Use Policy

Authors must clearly disclose any use of AI tools, including Large Language Models (LLMs), in the preparation of submissions to AJAG. This disclosure should appear in the Methods, Acknowledgements, or another appropriate section, and must include:

  • The name and version of the AI tool used
  • A description of how the tool was used (e.g., content created or modified)
  • Proper citation of any sources used by the AI tool

Basic grammar or spell-checking tools do not fall under this policy. The Editor reserves the right to assess the acceptability of AI use and may reject or take post-publication action on submissions with inappropriate or undisclosed AI involvement.

In accordance with COPE guidance, AI tools cannot be credited as authors because they lack accountability and the capacity for independent research design.

Key Principles on Generative AI Use:

Not Permitted:

  • Using AI to generate or write any part of a submission (e.g., abstracts, literature reviews)
  • Creating or reporting research results or statistics using AI
  • Submitting AI-generated images or visuals

Permitted:

  • Using AI to assist with language refinement or readability (similar to grammar-checking tools), provided authors verify all content and remain accountable for the work
  • Citing AI-generated content as examples in scholarly critique, except for AI-generated images. These must be clearly labeled, cited, and referenced appropriately

Authors should be aware of potential risks, such as bias, fabrication, and plagiarism, when using AI tools and are responsible for verifying the accuracy and integrity of their work.

All submissions to AJAG are confidential. Sharing this material with others or uploading it to generative AI tools or large language models (LLMs) may violate confidentiality, breach data privacy, and infringe upon intellectual property rights.

Conflicts of Interest

A conflict of interest refers to any situation that could reasonably be perceived to compromise, or appear to compromise, the impartiality and objectivity of the submission review process or the credibility and value of a published work. Conflicts may arise from financial, professional, contractual, or personal relationships.

Examples of potential conflicts of interest include:

  • A prior relationship between the author and the Editor
  • A financial or personal stake in the research outcomes
  • Undisclosed funding from an interested third-party
  • A vested interest in suppressing or discrediting the research
  • An associated or pending patent

Authors are expected to act professionally and to disclose any potential conflicts that could influence the handling or assessment of a submission. All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their research results. All sources of financial support for the project should be disclosed in the manuscript. Authors must also disclose whether they have sat or currently sit on a committee for an organization that may benefit from the publication of the paper. Any concerns regarding undisclosed conflicts of interest—whether in active submissions or already published works—should be raised in accordance with our ethical publishing and research integrity policies. If in doubt, it is always best to consult the Editor prior to submission.

Research Misconduct

If there are concerns related to possible errors, ethical issues in research or publication, misconduct, or any matters affecting the integrity, validity, or reliability of submission or published work in AJAG, please contact our editorial team. Be sure to include full details of the concern, along with information about the relevant submission or publication, such as citation details and DOI (if available). All allegations of plagiarism, whether involving submitted or published work, will be investigated in line with our established procedures and the relevant COPE guidelines. Authors will always be allowed to respond before any decision is made. AJAG conducts all investigations impartially and without influence from external parties. We do not disclose details of individual plagiarism cases to third parties and reserve the right to close an investigation if the concerns are found to be unsubstantiated.

Data Sharing and Reproducibility

AJAG is dedicated to promoting openness, transparency, and reproducibility in research. AJAG encourages and supports the sharing of research data, ensuring it is accessible, discoverable, citable, and recognized as a valuable intellectual contribution.

Research data encompasses all forms of information collected, observed, generated, or created to support original research findings. This data can be numerical, descriptive, audio, or visual.

Our minimum standard urges authors, where appropriate and in compliance with ethical and legal considerations, to openly share, cite, and link to their research data. Authors are encouraged to:

  • Deposit their research data in a suitable public data repository
  • Include a data availability statement that links to the data, or if data sharing is not possible, explain the reasons within the statement
  • Properly cite the research data within their work

Post-Publication Critiques

AJAG may publish post-publication critiques at the Editor’s discretion if they provide meaningful insights and raise legitimate concerns related to the research. These critiques will undergo full peer review. The original author(s) may be invited to respond, and their response may also be peer-reviewed.

Only critiques addressing the article’s content will be considered. Comments targeting the author(s), their institutions, funding sources, or the journal/publisher, especially if defamatory or libelous, will not be accepted. Post-publication critiques should be evidence-based where applicable and aim to foster constructive scholarly dialogue relevant to the original article, the journal’s readership, and the broader academic community.

Any serious issues regarding an article’s content will be managed through a publishing ethics review and, if necessary, a post-publication notice after a thorough investigation.

Corrections and Retractions

Occasionally, changes may be required to the Version of Record after an article has been published. The journal’s editorial team will carefully review any such amendments to ensure they comply with AJAG policies and the Committee on Publication Ethics (COPE) guidelines.

Except for minor errors, all significant changes will be accompanied by a post-publication notice—such as a Correction, Expression of Concern, Retraction, or, in rare cases, Removal—which will remain permanently linked to the original article.

These linked notices promote transparency about the changes made and uphold the integrity of the scholarly record.

Code of Ethics for Editorial Board

Handling of submitted manuscript

The Editors initially evaluate all manuscripts submitted to AJAG to determine their relevance, merit and potential interest to the journal’s readership. Those deemed suitable are forwarded for review without delay, typically to two reviewers. In some instances, additional experts—such as technical specialists—may be consulted for specific insights.

To maintain the highest standards of publication quality, the Editors monitor and evaluate the performance of reviewers. This evaluation includes assessing the quality, thoroughness, and timeliness of their reviews to ensure the overall effectiveness and integrity of the peer-review process.

Decision Quality and Objectivity

The Editor makes the final decision to accept or reject a manuscript based on the recommendations of the reviewers. They must also provide the authors with a clear explanation for the editorial decision.

To uphold the objectivity of the editorial process, editors are expected to:

  • Consider all potential competing interests during the review process and ensure that any relevant disclosures are included in the published article.
  • Refrain from publishing commissioned or non-research articles if a known competing interest, in their judgment, could introduce bias or create a reasonable perception of bias.
  • Avoid selecting reviewers who have competing interests that may compromise the impartiality of the review.

Editorial Independence and Appeals

AJAG upholds the principle of editorial independence and does not intervene in editorial decisions unless there is clear evidence that a submission was not managed in accordance with recognized best practices. Editors have full autonomy and authority to decide which submissions proceed to peer review and which are accepted or rejected for publication without external influence.

Submissions that are declined prior to peer review are not eligible for formal appeal. However, in cases where a manuscript has undergone peer review, appeals may be considered. Such appeals will be addressed in collaboration with the handling editor and in alignment with the Committee on Publication Ethics (COPE) guidelines, reflecting our commitment to ethical publishing and research integrity.

If an author believes there are valid grounds to appeal a rejection—such as the emergence of new evidence, a decision that appears inconsistent with journal policies, or a possible misunderstanding by reviewers—a formal appeal may be submitted. The appeal must include a detailed rationale and a comprehensive response to any reviewer comments.

To submit an appeal, the following process must be followed:

  • The appeal must be submitted in writing to the journal’s Editor.
  • The journal’s editorial team will review the appeal.
  • The appeal will be acknowledged within 10 days of receipt, and a resolution will be provided within 60 days.

The final decision will be communicated in writing and is not subject to further appeal. Only one appeal per article is permitted.

Conflicts of Interest

Conflicts may arise from financial, professional, contractual, or personal relationships between the author and the Editor or reviewer. The editorial team members are expected to act professionally and to disclose any potential conflicts that could influence the handling or assessment of a submission.

Members of a journal’s editorial team are permitted to submit their work to the journal and will be held to the same standards and review procedures as all other authors. If an editor, guest editor, or editorial advisory board member is listed as an author on a submission, this must be disclosed at the time of submission. To ensure impartiality, they will be recused from any involvement in the peer review or editorial handling of that manuscript, which an independent party will instead manage. Additionally, editors, guest editors, and advisory board members should recuse themselves from handling any manuscripts where a conflict of interest exists, such as prior collaborations with the authors or affiliation with the same institution, in accordance with our peer review policies.

The reputation of the Journal relies significantly on the integrity and professionalism of its Editorial Board members. These members are expected to consistently uphold the highest standards in their conduct and editorial responsibilities.

Any concerns or allegations of misconduct by Editorial Board members should be reported to the Editor-in-Chief. The Editor-in-Chief is responsible for ensuring that all relevant documentation supporting the allegation of a serious breach of publication ethics is presented to both the Journal’s Editorial Board and the UKM Publication Board for appropriate action.

Any Editorial Board member found to have engaged in unethical conduct will be removed from their editorial position. Additional penalties may also be imposed, comparable to those applied to authors found guilty of ethical violations.

Code of Ethics for Reviewers

Responsibilities of Reviewers

Reviewers selected for AJAG must meet established standards in terms of academic background, research experience, publication history, and, where applicable, formal training. They are chosen based on their expertise in the subject matter of the manuscript and their ability to provide objective and informed evaluations.

Reviewers are responsible for assessing manuscripts based on their scope, accuracy, scientific quality, relevance, and contribution to the field. If a reviewer determines that a manuscript falls outside their area of expertise or if they are unable to complete the review within the specified timeframe, they must promptly inform the Editor-in-Chief and return the manuscript.

Confidentiality

Manuscripts under review are privileged and confidential documents. Reviewers must treat them with strict confidentiality and refrain from retaining, copying, or distributing them in any manner. Sharing the manuscript with colleagues or third parties is prohibited.

If reviewers suspect misconduct or ethical violations in a manuscript, they should report their concerns confidentially to the Editor-in-Chief and refrain from discussing the matter with others.

Review Process

An article review is a cornerstone of the scientific publication process, playing a critical role in ensuring the quality and integrity of published research. The Editors select reviewers based on their expertise, and their evaluations are intended to enhance the clarity, accuracy, and overall quality of submitted manuscripts while helping to identify the most suitable content for publication in this journal.

AJAG employs a double-blind review process, meaning that both authors and reviewers remain anonymous to each other. If the identities of either party are suspected or inadvertently revealed, all individuals involved are expected to uphold the integrity of the process by maintaining confidentiality. Authors and reviewers must refrain from any actions or communications that could disclose their identities.

Reviews should be conducted in a professional, honest, courteous, timely, and constructive manner.

Reviewers may suggest a specific course of action; however, the Editors must decide in light of differing recommendations. The most valuable reviewer reports are those that offer clear, well-supported insights to guide the Editors in making an informed and balanced decision.

Conflict of Interests

To maintain impartiality, reviewers should assess any potential conflicts of interest before accepting a review and decline if they believe they cannot provide an unbiased evaluation. In such cases, an alternative reviewer will be appointed. Reviewers are also expected to disclose any relevant interests—financial, academic, or otherwise—that could be perceived as influencing their judgment; these disclosures will be taken into account when considering their recommendations.

The reviewers, Editor, or Editor-in-Chief may not use the content—data, arguments, or interpretations—of an unpublished manuscript for personal or professional gain. Doing so may constitute a conflict of interest and is considered a serious breach of ethical standards.

Use of AI

Using AI tools to edit or write reviews is not allowed, as these tools may expose sensitive information and lack the capability to provide accurate, unbiased assessments. Due to concerns over the reliability and bias of AI-generated content, AJAG prohibits the use of generative AI or large language models (LLMs) in any part of the peer review or editorial decision-making process.

Peer reviewers and editorial team members are personally responsible for ensuring the integrity, accuracy, and validity of their evaluations—standards that AI tools cannot meet. Any use of AI in this context will be treated as misconduct under AJAG’s peer review policy.