Post-Publication Discussion

1. Introduction

The Journal of Public and Business Accounting (JoPBA) is committed to maintaining the integrity, transparency, and credibility of scholarly publications. JoPBA recognizes that the evaluation and development of knowledge do not end when an article is published, but continue through academic discussion, critical evaluation, clarification, and the exchange of ideas.

JoPBA welcomes scholarly responses, constructive criticism, and requests for clarification concerning published articles in accounting, finance, auditing, taxation, public-sector accounting, accounting information systems, and related business disciplines.

This policy is informed by the principles of the Committee on Publication Ethics (COPE) and recognized scholarly publishing practices. It aims to strengthen academic dialogue, improve research quality, promote scholarly accountability, and safeguard the reliability of the published scholarly record.

2. Scope of Post-Publication Discussion

JoPBA welcomes scholarly discussions and responses concerning:

Theoretical arguments, conceptual frameworks, and interpretations presented in published articles.
Research methodologies, data collection procedures, analytical techniques, and the validity of research findings.
The accuracy, reliability, and reproducibility of empirical results, including accounting, financial, auditing, taxation, and business-related evidence.
Alternative interpretations, additional evidence, and relevant academic debates.
Limitations, methodological concerns, or substantive errors identified in published research.
Potential research-integrity or publication-ethics concerns relating to published articles.

All submissions must be academically relevant, supported by reasoned arguments or verifiable evidence, and presented in a constructive and professional manner.

3. Submission of Scholarly Responses

Readers, researchers, practitioners, and other members of the academic community may submit comments, letters to the editor, or scholarly responses concerning articles published in JoPBA.

Submissions should identify the article under discussion, including its title, author names, publication details, and DOI or permanent URL, where available.

Contributors are expected to:

Present clear and relevant academic arguments.
Provide appropriate supporting evidence and references.
Distinguish verifiable facts from personal interpretations or opinions.
Disclose relevant financial, professional, institutional, or personal conflicts of interest.
Comply with JoPBA's publication ethics policies.

Submissions may be made through the journal's official manuscript submission system or the contact channels provided on the JoPBA website. The Editorial Board will assess the relevance, academic merit, and appropriateness of each submission before deciding whether it should be considered for publication.

JoPBA's acceptance of scholarly responses is subject to editorial assessment and the journal's publication procedures. The submission of a comment does not guarantee its publication.

4. Editorial Assessment and Review

All submissions will undergo an initial editorial assessment to evaluate their academic relevance, scholarly quality, supporting evidence, and compliance with publication ethics.

When necessary, the Editor-in-Chief or a designated editor may seek advice from independent experts or arrange peer review, particularly for responses involving substantial theoretical, methodological, analytical, or research-integrity concerns.

JoPBA distinguishes legitimate scholarly disagreement from allegations of research misconduct. Differences in theoretical perspectives, accounting interpretations, research methods, or analytical conclusions do not automatically indicate misconduct.

Allegations that may involve plagiarism, data fabrication or falsification, manipulation of research findings, or other breaches of research integrity will be assessed under the JoPBA Allegations of Research Misconduct Policy.

All editorial decisions will be made fairly, consistently, and independently, without discrimination or undue influence.

5. Authors' Right to Respond

When a substantive scholarly criticism or comment concerning a published article is being considered for publication, the corresponding author of the article concerned will normally be invited to respond.

Authors will be given a reasonable opportunity to explain their research methods, clarify their findings, defend their interpretations, acknowledge limitations, or address identified errors.

JoPBA may publish scholarly comments and author responses simultaneously or as separate, electronically linked publications, subject to editorial assessment and technical feasibility.

Where appropriate, the editor may permit a further response from the original contributor. The editor may limit subsequent exchanges to ensure that the discussion remains focused, constructive, and proportionate.

The absence of an author response does not automatically prevent the publication of a scholarly criticism that has sufficient academic merit and supporting evidence.

6. Ethics and Responsibilities in Post-Publication Discussion

All post-publication discussions must uphold academic integrity, respect for fellow researchers, transparency, fairness, and professional conduct.

JoPBA does not accept comments containing personal attacks, defamatory statements, harassment, discrimination, fabricated evidence, deliberate misrepresentation, or allegations presented without an adequate evidentiary basis.

Contributors must distinguish scholarly criticism of a published work from personal accusations against its authors. Relevant conflicts of interest must be disclosed.

Concerns involving confidential information, personal data, commercially sensitive information, or suspected research-integrity violations should be communicated to the editorial office through appropriate confidential channels so that they can be assessed properly.

JoPBA may reject a submission, request revisions, or decline to publish or continue a discussion that violates these requirements, in accordance with its editorial procedures and applicable policies.

7. Corrections and Post-Publication Editorial Actions

If a post-publication discussion identifies a substantive error or raises reasonable concerns about the integrity or reliability of a published article, the JoPBA Editorial Board will assess the matter further.

Depending on the nature and seriousness of the issue, editorial action may include:

Issuing a correction to address an error that does not invalidate the article's overall findings or conclusions.
Publishing an addendum or editorial clarification when additional information is necessary to clarify the published record.
Publishing an Expression of Concern when significant concerns remain unresolved or further investigation is required.
Retracting an article when the applicable criteria for retraction are met.
Referring research-integrity concerns to the relevant institution or competent authority, where appropriate.

All actions will follow the JoPBA Correction and Retraction Policy and Allegations of Research Misconduct Policy, taking relevant publication ethics guidance into account.

Formal editorial notices must be clearly identified, publicly accessible where appropriate, and linked to the original article to maintain the transparency and traceability of the scholarly record.

8. Transparency and Accessibility

JoPBA is committed to making published scholarly discussions and editorial outcomes accessible to readers in a transparent manner.

Approved scholarly comments, author responses, and formal editorial notices may be published in an appropriate section of the journal and electronically linked to the article under discussion, where technically feasible.

Formal scholarly correspondence may receive a DOI and publication metadata in accordance with JoPBA's publishing procedures and available technical arrangements.

The journal will preserve the scholarly record. Substantive corrections, expressions of concern, and retractions will be documented through appropriate editorial notices rather than by silently altering the published record.

9. Editorial Independence and Decision-Making

The Editor-in-Chief and Editorial Board oversee the implementation of this policy and ensure that submissions are assessed objectively and consistently.

Editors or editorial board members with relevant conflicts of interest must recuse themselves from assessing or deciding on the matter. If the Editor-in-Chief has a conflict of interest, an independent editor will be appointed to handle the case.

JoPBA retains the authority to determine the suitability, format, review requirements, and publication of scholarly responses. Decisions will be based on academic merit, supporting evidence, publication ethics, and the need to preserve the integrity of the scholarly record.

10. Policy Review

This policy will be reviewed periodically by the JoPBA Editorial Board to ensure consistency with developments in scholarly publishing, research integrity, and international editorial standards.

The policy is informed by relevant guidance and publication ethics practices from the Committee on Publication Ethics (COPE) and other recognized scholarly publishing organizations.