Editorial Policies

Focus and Scope

Overview

Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.

Aims and Scope

In addition to communicating the results of original auditing research, the Indonesia Auditing Research Journal also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments.

While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories:

  • Financial statement audits
  • Public sector/governmental auditing
  • Internal auditing
  • IT Auditing
  • IT Governance
  • IT Plan
  • IT Innovation
  • IT Risk
  • Accounting education;
  • Accounting and information systems;
  • Auditing;
  • Behavioral issues in accounting;
  • Capital markets;
  • Corporate governance;
  • Earnings management;
  • Financial accounting and reporting;
  • International accounting;
  • Management accounting;
  • Social and environmental accounting;
  • Islamic accounting.
  • Audit education and methods of teaching auditing (including case studies)
  • Audit aspects of corporate governance, including audit committees
  • Audit quality
  • Audit fees and related issues
  • Environmental, social and sustainability audits
  • Audit related ethical issues
  • Audit regulation
  • Independence issues
  • Legal liability and other legal issues
  • Auditing history
  • New and emerging audit and assurance issues
With its outstanding editorial board, Indonesia Auditing Research Journal global perspectives on auditing make it accessible and relevant to practitioners and researchers across the world, while its coverage of the entire spectrum of auditing issues addresses the audit challenges of today and tomorrow.

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Indonesia Auditing Research Journal adopts double blind review process which the editors pay great attention to. Editors do editorial review before submitting a submission to the review process to assess both the quality and nature of the material. Manuscripts will not be considered for review if they are submitted that do not meet the stated scientific standards. It is expected of authors that they will pay heed to the instructions for authors and, if the piece is not a review, also identify the category in which they are publishing their work. The papers' readability and grammatical usage will also be evaluated by the editors, and if the papers score low in either of these categories, the editors may ask that the papers be resubmitted.

The referees are asked by the editors for their assessment of the manuscript's scientific value and its ability to appeal to a sizable readership with an interest in scientometrics. The editors will get in touch with the referees as soon as the manuscript has been sent to them and will keep them regularly reminded of the deadline. The editor in charge of the manuscript will likely reach a decision within the next day or two after all internal reviews have been completed. The editor will then inform the author they have been communicating with of their decision. Reviewers invest their valuable time in the belief that they are significantly strengthening the scientific enterprise's methodological foundation.

Authors are free to disagree with the reviewers' observations as long as they do so rationally and are supported by a justification that will be judged by the Editor and might be sent back to the same referee. However, if derogatory remarks are made in response to reviewer comments, the publication will be withdrawn.

After the process of having the article reviewed by referees has been finished and before the final decision is made regarding whether or not to recommend the manuscript for publication in the journal, editorial evaluation is also performed.

All efforts are made to complete the entire process within a maximum of 4 months from submission with the first decision on average made within 8 weeks to inform the status of their article.

The entire review process of the articles submitted to Indonesia Auditing Research Journal are done online and digitally. When submitting their work, authors are required to make use of an online submission system. They should only send an email to the editor if they are unable to fulfill the previous requirement.

Submission & Peer Review Process (Key Steps)

  • Author submits articles in MS. Word form that are in accordance with the author guidelines.
  • The submitted article is first checked by the editor(s) in terms of whether it is within the broad scope of the journal and has sufficient merit. Editor(s) also pay attention to the readability, grammar and usage before considering for formally initiating the review process. The author will be informed quickly if their paper is rejected at this stage. Also there will be technical rejection if authors give their names and affiliations in the main manuscript, the tables and figures as indicated in the text is missing or have not followed instructions to authors.(7 Day)
  • After initial approval by the editor, Completed submission is sent out to two or three reviewers.
  • Reviewers review the article and send it back to the editorial office for processing.
  • After initial review, Editor-in-Chief releases reviews to authors.
  • Authors are asked to respond to reviewers and make necessary corrections.
  • Article is sent out for re-review.
  • Editor-in-Chief may accept, reject, accept with minor alterations, or sent out for third review.
  • If accepted, author must submit final version. Version will be added to "in-press" queue with publisher.
  • Prior to publication, publisher will sent galleys to authors. No edits may be made after galleys are approved.
 

Publication Frequency

This journal is published 4 times a year (March, June, September, December)

 

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

The Indonesian Green Technology Journal


Archiving

The journal uses the LOCKSS and CLOCKSS systems to create a distributed archiving system among participating libraries and allows those libraries to create permanent archives of the journal for preservation and restoration purposes. More...

 

Publication Ethics and Malpractice Statement

Section A: Publication and authorship

  • All submitted papers are subject to strict peer-review process by at least two international reviewers that are experts in the area of the particular paper.
  • Review process are double blind peer review.
  • The factors that are taken into account in review are relevance, soundness, significance, originality, readability and language.
  • The possible decisions include acceptance, acceptance with revisions, or rejection.
  • If authors are encouraged to revise and resubmit a submission, there is no guarantee that the revised submission will be accepted.
  • Rejected articles will not be re-reviewed.
  • The paper acceptance is constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism.
  • No research can be included in more than one publication.

Section B: Authors’ responsibilities

  • Authors must certify that their manuscripts are their original work.
  • Authors must certify that the manuscript has not previously been published elsewhere.
  • Authors must certify that the manuscript is not currently being considered for publication elsewhere.
  • Authors must participate in the peer review process.
  • Authors are obliged to provide retractions or corrections of mistakes.
  • All Authors mentioned in the paper must have significantly contributed to the research.
  • Authors must state that all data in the paper are real and authentic.
  • Authors must notify the Editors of any conflicts of interest.
  • Authors must identify all sources used in the creation of their manuscript.
  • Authors must report any errors they discover in their published paper to the Editors.

Section C: Reviewers’ responsibilities

  • Reviewers should keep all information regarding papers confidential and treat them as privileged information.
  • Reviews should be conducted objectively, with no personal criticism of the author
  • Reviewers should express their views clearly with supporting arguments
  • Reviewers should identify relevant published work that has not been cited by the authors.
  • Reviewers should also call to the Editor in Chief’s attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.
  • Reviewers should not review manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

Section D: Editors’ responsibilities

  • Editors have complete responsibility and authority to reject/accept an article.
  • Editors are responsible for the contents and overall quality of the publication.
  • Editors should always consider the needs of the authors and the readers when attempting to improve the publication.
  • Editors should guarantee the quality of the papers and the integrity of the academic record.
  • Editors should publish errata pages or make corrections when needed.
  • Editors should have a clear picture of a research’s funding sources.
  • Editors should base their decisions solely one the papers’ importance, originality, clarity and relevance to publication’s scope.
  • Editors should not reverse their decisions nor overturn the ones of previous editors without serious reason.
  • Editors should preserve the anonymity of reviewers.
  • Editors should ensure that all research material they publish conforms to internationally accepted ethical guidelines.
  • Editors should only accept a paper when reasonably certain.
  • Editors should act if they suspect misconduct, whether a paper is published or unpublished, and make all reasonable attempts to persist in obtaining a resolution to the problem.
  • Editors should not reject papers based on suspicions, they should have proof of misconduct.
  • Editors should not allow any conflicts of interest between staff, authors, reviewers and board members.

Policy of Screening for Plagiarism

Papers submitted to Indonesia Auditing Research Journal will be screened for plagiarism using the Tunitin plagiarism detection tool. Indonesia Auditing Research Journal will immediately reject manuscripts that point to plagiarism or self-plagiarism.

One member of the editing team will use a similarity/plagiarism detection tool to search for similarities between previously published or researched papers with an online detection engine (turniti) before sending it to the reviewers. The level of similarity of papers submitted to the Indonesia Auditing Research Journal must be less than 20% with the provision that each source must be less than 1% similarity.

Plagiarism occurs when someone presents someone else's ideas or words as their own without permission, credit, or acknowledgment, or when they fail to properly cite the sources they use. Plagiarism can be committed in a variety of ways, including directly copying someone else's work or paraphrasing that work. To accurately determine whether or not an author has plagiarized their work, the following scenarios are highlighted here:

  • It is possible for one author to actually replicate the work of another author by duplicating it word for word, in its entirety or in part, without the consent of the original author or acknowledging or attributing the original source. Comparing the original source to the manuscript or other work that is suspected of containing plagiarized material is one way to spot instances of this unethical conduct.
  • When one author reproduces a significant portion of the work of another author without permission, acknowledgement, or citation, this practice is known as substantial copying. In the area of intellectual property law, the term "substantial," which can be understood both in terms of quality and quantity, is frequently employed. The term "quality" refers to the proportional significance of the copied text in relation to the overall value of the work.
  • The process of extracting concepts, words, or phrases from one source and reassembling them into new sentences within another source is known as paraphrasing. When the author does not correctly cite the original work or does not acknowledge the creator of the original work, this practice is considered unethical. This type of plagiarism is the most difficult to detect because of the way it is written.

 


References management

Every article accepted by Indonesia Auditing Research Journal use references manajement softwere. eg Mendeley or zotero with a APA style

 

Correction and Retraction Policies

The papers published in the Indonesia Auditing Research Journal will be considered to retract in the publication if :

  1. They have clear evidence that the findings are unreliable, either as a result of misconduct (e.g. data fabrication) or honest error (e.g. miscalculation or experimental error)
  2. the findings have previously been published elsewhere without proper crossreferencing, permission or justification (i.e. cases of redundant publication)
  3. it constitutes plagiarism
  4. it reports unethical research

The mechanism of retraction follows the Retraction Guidelines of Committee on Publication Ethics (COPE) which can be accessed at https://publicationethics.org/files/retraction%20guidelines.pdf.

 


Plagiarism Policy

Indonesia Auditing Research Journal Editorial board recognizes that plagiarism is not acceptable and therefore establishes the following policy stating specific actions (penalties) when plagiarism is identified in an article that is submitted for publication Indonesia Auditing Research Journal .

Definition:

Plagiarism involves the "use or close imitation of the language and thoughts of another author and the representation of them as one's own original work."

Policy:

Papers must be completely unique, never before published, and not currently under consideration for publication anywhere else. The content that has been taken verbatim from another source needs to be clearly indicated as being different from the present original text by (1) indentation, (2) the use of quote marks, and (3) identification of the source.

To reproduce any graphic material or any text in an amount that exceeds the standards for fair use (which are defined here as more than two or three sentences or the equivalent thereof) from another source, permission from the copyright holder and, if possible, the original author(s), as well as identification of the source (for example, a previous publication), are required. Fair use is defined here as the amount of text that is equivalent to more than two or three sentences.

In the event that plagiarism is discovered, the Chief Editor who was responsible for the review of this paper and you will come to an agreement on appropriate actions to take, which will be proportional to the level of plagiarism found in the paper and will be in accordance with the following guidelines:

Level of Plagiarism

Minor: A short section of another article is plagiarized without any significant data or idea taken from the other paper.

Action: A warning is given to the authors and a request to change the text and properly cite the original article is made

Intermediate: A significant portion of a paper is plagiarized without proper citation to the original paper

Action: The submitted article is rejected and the authors are forbidden to submit further articles for one year

Severe: A significant portion of a paper is plagiarized that involves reproducing original results or ideas presented in another publication

Action: The paper is rejected and the authors are forbidden to submit further articles for five years.

 

It is understood that all authors are responsible for the content of their submitted paper. If a penalty is imposed for plagiarism, all authors will be subject to the same penalty.

If a second case of plagiarism by the same author(s) is identified, a decision on the measures to be enforced will be made by the Editorial board (Editor-in-Chief, and Editorial members) with the Chair of the Editor in Chief. The author(s) might be forbidden to submit further articles forever.

According to this policy, any content that has been copied from another publication written by the same author will not be accepted (s). In the event that an author makes use of text or figures that have been presented in a previous publication, it is necessary to identify the relevant paragraphs or figures and provide a reference to the prior work. In the case of a tutorial or review paper, it is generally accepted that a substantial portion of the material has previously been published.

The author needs to determine where the material that has already been published came from and then seek permission from both the author who originally wrote the piece and the publisher. If an author submits a manuscript to Indonesia Auditing Research Journal that has significant overlap with a manuscript being submitted to another journal concurrently, and this overlap is discovered during the review process or after the publications of both papers, the editor of the other journal is notified, and the case is treated as a severe case of plagiarism. Substantial overlap refers to the use of figures and text that are either completely identical or only slightly modified from one another for at least half of the document. If the student plagiarized a portion of their own work that was less than half of the paper but greater than one tenth of the paper, the case will be treated as an instance of intermediate plagiarism. If the self-plagiarism appears only in the techniques section, the case is judged to have only minor instances of plagiarism.

If an author uses previously published material to explain the presentation of new results, the previously published material must be identified, and the differences between the current publication and the previously published material must be stated. Before the work can be republished, the owner of the copyright must grant permission. When a manuscript is first published in conference proceedings and then submitted for publication in Indonesia Auditing Research Journal, either in identical or expanded form, the authors must identify the name of the conference proceedings and the date of publication, as well as obtain permission to republish from the copyright holder. This is true whether the manuscript is submitted in its original form or expanded form. It is possible that the editor will decide not to publish this manuscript.

However, an author may use content from an unpublished presentation, such as visual presentations, in a subsequent journal publication. When submitting a publication that was originally published in a different language, the authors must identify the title, date, and journal of the original publication, as well as obtain the copyright for the publication. It is possible that the editor will agree to publish the translated version of the work in order to reach a larger audience. To provide a better perspective on a series of papers published in one issue of the Indonesia Auditing Research Journal, the editor may choose to republish a previously published paper (for example, a "historic" paper). This republication must be properly labeled as such, the date and journal of the original publication must be provided, and permission from the author(s) and publisher must be obtained.

The layout editor for the Indonesia Auditing Research Journal is responsible for maintaining the list of authors who are subject to penalties and will verify that no authors of a submitted paper are on this list. If a previously banned author is discovered, the layout editor will notify the Editor-in-Chief, who will take the appropriate action. A copy of this policy will be sent to the authors along with the confirmation email when their original manuscript is received for the first time, and it will also be posted on the website alongside the guidelines for submitting a manuscript at the same time. A sentence on the copyright transfer form should indicate that the author (or authors) have been made aware of the Plagiarism Policy.


Withdrawal of Manuscripts

Author is not allowed to withdraw submitted manuscripts, because the withdrawal is waste of valuable resources that editors and referees spent a great deal of time processing submitted manuscript, and works invested by the publisher.

If author still requests withdrawal of his/her manuscript when the manuscript is still in the peer-reviewing process, author will be punished with paying $500.00 per manuscript, as withdrawal penalty to the publisher. However, it is unethical to withdraw a submitted manuscript from one journal if accepted by another journal.

The withdrawal of manuscript after the manuscript is accepted for publication, author will be punished by paying US$500.00 per manuscript. Withdrawal of manuscript is only allowed after withdrawal penalty has been fully paid to the Publisher. If author don't agree to pay the penalty, the author and his/her affiliation will be blacklisted for publication in this journal. Even, his/her previously published articles will be removed from our online system.