About the Journal

Aims and Scope

The International Journal of Accounting and Economics Studies (IJAES; E-ISSN 2309-4508) is a peer-reviewed, open-access journal publishing original research and reviews in accounting, economics, finance, governance, and related interdisciplinary fields. The journal welcomes theoretical, empirical, methodological, and policy-relevant studies with clear scholarly contribution.

Relevant topics include financial and managerial accounting; auditing and assurance; taxation; corporate governance; financial markets; banking and fintech; economic theory and policy; behavioral and development economics; sustainability, ESG, and green finance; international trade; public finance; and the economic implications of business and regulatory practices.

Peer Review

Submissions are screened by an editor for relevance, originality, ethical compliance, and basic scholarly quality. Suitable manuscripts are evaluated using anonymous reviewer/anonymous author review and normally require at least two independent external reviews. Reviewers assess originality, methods, clarity, evidence, ethics, and relevance. Reviewer reports are recommendations; the handling editor is responsible for every editorial decision. No decision is automatic solely because of a reviewer vote or a similarity score.

The journal aims to complete peer review efficiently, but timing varies with reviewer availability, manuscript complexity, and revisions. Authors receive the editorial decision and, when applicable, anonymized reviewer comments. Revised manuscripts should include a clear response explaining how comments were addressed.

Publication Ethics

Authors must submit original work that is not under consideration elsewhere, credit all sources, obtain required approvals and consent, disclose relevant funding and conflicts, and ensure that all listed authors meet authorship criteria and approve the submission. Fabrication, falsification, plagiarism, redundant publication, citation manipulation, undisclosed conflicts, and inappropriate authorship are not permitted.

Text-similarity reports are screening tools. Editors assess the nature, source, context, and extent of overlap; no fixed percentage by itself determines acceptance or rejection. Concerns are handled case by case, authors are normally given an opportunity to respond, and actions are proportionate to the evidence and stage of publication.

Corrections, Retractions, and the Scholarly Record

Material errors may be addressed through corrections, expressions of concern, or retractions as appropriate. A retracted article retains a persistent landing page and is clearly marked and linked to a retraction notice explaining the reason, while preserving the scholarly record and relevant metadata.

Open Access and Copyright

The journal provides immediate open access to published content. Authors retain copyright and grant the journal the right of first publication. Articles published under the current SPC policy are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits sharing and adaptation, including commercial use, when appropriate credit, a licence link, and an indication of changes are provided. Earlier articles remain under the licence stated at their time of publication unless formally relicensed.

Fees

There is no submission fee. The article processing charge is USD 100 and is requested only after acceptance following peer review. Payment is not required during submission or review and does not influence editorial decisions.

Data, AI, and Competing Interests

Authors should provide a data-availability statement when data support the findings. Substantive use of generative AI should be disclosed; AI tools cannot be authors, and human authors remain responsible for the work. A separate competing-interests statement is optional when no relevant conflict exists, but any relationship that could reasonably be perceived to influence the work must be disclosed.

Archiving

The journal uses the preservation and archiving services enabled in its OJS installation, including the PKP Preservation Network where eligible, to support long-term access to published content.

Author Support

Microsoft Word submissions (.doc or .docx) are accepted. Authors may send the final editable Word file by email after acceptance when this simplifies production. The journal office provides technical assistance without adding unnecessary submission requirements.