PUBLICATION ETHICS & MALPRACTICE
PLAGIARISM CHECK & AI WRITING POLICY
Authorship Criteria
JASF follows the authorship guidance of the Committee on Publication Ethics (COPE) and the criteria of the International Committee of Medical Journal Editors (ICMJE), adapted for accounting and finance research. Authorship credits those who are accountable for the work, not only those who took part in it.
Who qualifies as an author. Each person listed as an author must meet all four criteria:
- Made a substantial contribution to the conception or design of the study, or to the acquisition, analysis, or interpretation of data;
- Drafted the manuscript or revised it critically for important intellectual content;
- Approved the final version to be published; and
- Agreed to be accountable for all aspects of the work, including its accuracy and integrity.
Contributors who are not authors. People who provided only funding, general supervision, administrative support, language editing, data collection assistance, or access to data are not authors. They should be named in the Acknowledgements with their permission.
Author contribution statement. Every manuscript must include an Authors’ Contribution section describing each author’s role, preferably using the CRediT taxonomy (for example: Conceptualization, Methodology, Formal analysis, Writing – original draft, Writing – review and editing).
Corresponding author. The corresponding author handles communication with the journal, ensures that all co-authors have seen and approved the final manuscript and its submission, and confirms that the author list is complete and correct. Every author is encouraged to provide an ORCID iD.
Changes to authorship. The author list and order should be final at submission. Any addition, removal, or reordering after submission requires a written request from the corresponding author explaining the reason, signed by all authors (including any author being removed). No changes are allowed after acceptance except in exceptional cases approved by the Editor-in-Chief.
Unacceptable practices. Gift, guest, and ghost authorship are not permitted. Artificial intelligence tools cannot be listed as authors, because they cannot take responsibility for the work; any use of AI tools must be disclosed in line with JASF’s Plagiarism Check and AI Writing Policy.
Disputes. Authorship disputes are resolved by the authors and their institutions. JASF will pause processing of the manuscript and follow COPE guidance; the journal does not adjudicate disputes itself.
