Correction and Retraction

The Journal of Public and Business Accounting (JoPBA) is committed to maintaining the integrity, accuracy, transparency, and credibility of the scholarly record. This policy establishes the procedures for manuscript withdrawal before publication and for issuing corrections, expressions of concern, and retractions after publication. JoPBA applies these procedures in accordance with recognized publication ethics principles and the guidance of the Committee on Publication Ethics (COPE).

1. Manuscript Withdrawal

JoPBA allows authors to request manuscript withdrawal before publication, subject to the journal's editorial procedures. Withdrawal requests must be submitted in writing by the corresponding author through the Open Journal Systems (OJS) platform or the journal's official contact channel. The request must state the reason for withdrawal and confirm that all authors agree to the request.

Withdrawal takes effect only after written confirmation from the JoPBA editorial team.

During initial screening, peer review, or revision: Authors may request withdrawal before the manuscript is accepted, subject to confirmation by the editorial team.
After acceptance and before publication: A manuscript that has been accepted and entered the production stage cannot be withdrawn unilaterally. Requests will be considered only in exceptional circumstances, such as substantial errors or serious ethical concerns, following assessment by the Editor-in-Chief or a designated independent editor.
After publication: Published articles, including online-first or early-view articles, cannot be withdrawn through the ordinary manuscript withdrawal procedure. Concerns about published articles will be handled through the correction, expression of concern, or retraction procedures described in this policy.
Resubmission to another journal: Authors must not submit the manuscript to another journal until JoPBA has officially confirmed that the withdrawal process is complete.

JoPBA may take appropriate action if a manuscript is submitted elsewhere while its editorial process remains active, particularly where the simultaneous submission violates the journal's publication policies.

2. Correction and Retraction of Published Articles

JoPBA is committed to preserving the accuracy and reliability of published research. When significant errors or ethical concerns are identified, the editorial team will assess the evidence and determine the appropriate action.

2.1. Corrections

A correction may be issued when an error is identified in a published article but does not invalidate the overall reliability of its principal findings or conclusions.

Examples may include errors in data presentation, calculations, tables, figures, author affiliations, funding information, methodological descriptions, or other material details. In accounting and business research, corrections may also concern financial figures, statistical results, accounting classifications, or descriptions of research procedures.

The editorial team will assess the nature, significance, and implications of the error. A correction will be issued when necessary to ensure that readers have access to an accurate scholarly record. Minor typographical or formatting errors that do not affect the interpretation of the article may not require a separate formal notice.

2.2. Retractions

A retraction may be issued when substantial problems undermine the reliability of an article's findings or when serious violations of research integrity or publication ethics are established.

Grounds for retraction may include, but are not limited to:

Fabrication or falsification of research data, financial information, empirical evidence, analyses, or results.
Substantial plagiarism or other serious forms of intellectual misappropriation.
Unjustified duplicate publication or other serious violations of publication policies.
Serious violations of research ethics or the rights and confidentiality of research participants.
Manipulation of peer review, fraudulent authorship practices, or other misconduct that compromises the integrity of the published work.
Other circumstances in which the available evidence demonstrates that the article's findings or conclusions are materially unreliable.

Retraction is intended to correct the scholarly record and inform readers about the reliability of published research. It is not, by itself, a determination of an author's intent or a substitute for an institutional investigation.

2.3. Editorial Assessment

Reports of suspected errors or publication misconduct will be assessed through an objective, proportionate, and documented editorial process.

Depending on the circumstances, the JoPBA editorial team may:

Review the published article and the information underlying the allegation.
Request clarification, original data, research records, or other supporting documentation from the authors.
Consult independent subject experts or members of the editorial board who have no relevant conflict of interest.
Contact the authors' affiliated institutions or relevant research ethics bodies when necessary.
Evaluate the evidence and determine whether a correction, expression of concern, retraction, or no further action is appropriate.

Authors and other relevant parties will be given a reasonable opportunity to respond. The editorial decision will be based on the available evidence, the significance of the issue, its effect on the reliability of the article, and applicable publication ethics guidance.

Editorial decisions must be made independently of personal, financial, institutional, or professional conflicts of interest. If the Editor-in-Chief has a conflict of interest, the matter will be assigned to an independent editor.

2.4. Expression of Concern

JoPBA may publish an Expression of Concern when credible and significant concerns arise about a published article but the available evidence is insufficient to reach a final decision, or when a relevant investigation remains unresolved.

An Expression of Concern informs readers of the issue while further assessment is pending. The notice will describe the concern as clearly as appropriate without prejudging the outcome of an investigation.

Once the matter is resolved, JoPBA may publish a further notice, issue a correction, retract the article, or take no additional action, depending on the findings.

2.5. Publication of Notices and Article Status

All formal corrections, expressions of concern, and retractions will be published through an official notice that identifies the affected article and explains the reason for the editorial action, as appropriate.

Each notice should include, where applicable:

The title and author(s) of the affected article.
The article's DOI or permanent URL and publication details.
The type and date of the editorial notice.
A clear explanation of the reason for the correction, expression of concern, or retraction.
Relevant information about the status of the original article.

Notices will be linked to the original article and, where available, its DOI and publication metadata to ensure transparency and traceability.

Retracted articles will generally remain accessible in the journal archive, with a clear Retracted label and a link to the retraction notice. The original article will not ordinarily be removed, because preserving the publication history is important to the integrity of the scholarly record. Exceptions may be considered where legal obligations or serious privacy or safety concerns require restricted access.

3. Editorial Principles and References

JoPBA makes decisions under this policy based on the available evidence, the seriousness and consequences of the issue, procedural fairness, and recognized publication ethics principles. The journal seeks to ensure that editorial actions are transparent, proportionate, and directed toward maintaining the integrity of scholarly publishing.

This policy is informed by the guidance of the Committee on Publication Ethics (COPE), including its Retraction Guidelines, and other recognized scholarly publishing practices.