Indian Accounting Association Research Foundation For authors and editorial board engaged in the course of publishing, it is essential to agree upon standards of normal ethical behaviour. For assurance of high ethical standards, Indian Accounting Association Research Foundation has developed global standards for all. Indian Accounting Review anticipates that all the parties must comply with these standards.
To ensure the integrity of papers published in IAR, it is obligatory to pay particular attention to any conflicts of interest that may happen in the publishing process. Conflicts of interest can take place when an author, editor, or reviewer is obstructed from acting neutrally due to a significant personal, financial, intellectual, or political relationship with another person or organization. IAR needs all authors, editors, and reviewers to affirm any conflicts of interest that may influence their decisions.
Right now, authors are answerable for identifying and revealing any conflicts of interest. Authors must state all possible conflicts of interest, including personal or financial affiliations and associations with persons or organizations that funded or otherwise supported the research, including persons who collected or processed data.
Editors will reveal any possible conflict of interest linked to their activity for the journal. They will not be engaged in any decisions associated to the article wherein a conflict of interest subsists. If necessary, editors will need statements about conflicts of interest from the authors. The editors will not be persuaded in their decisions concerning any manuscript submitted for publication in IAR.
If a reviewer recognizes a possible conflict of interest, he or she will notify the editor regarding this condition and will not carry on to review the article.