Retraction

Accounting Crystal Word is committed to maintaining the accuracy, integrity, and transparency of the scholarly record. The journal adheres to the Committee on Publication Ethics (COPE) standards in handling post-publication issues. The policies below outline the procedures for retraction, correction, and withdrawal of manuscripts.

1. Retraction Policy

A retraction may be issued when:

  • The findings are unreliable due to misconduct (e.g., data fabrication, falsification, plagiarism) or honest error.
  • The manuscript contains substantial plagiarism, duplication, or redundant publication.
  • The article violates ethical standards, such as undisclosed conflicts of interest or unethical research practices.
  • Legal or copyright concerns arise regarding the published content.

Retraction Procedure

  • The Editor-in-Chief conducts an investigation, which may involve reviewers, editorial board members, or authors.
  • If retraction is justified, a Retraction Notice is published, linked to the original article.
  • The original article remains accessible but is clearly marked as Retracted, preserving the scholarly record.
  • Authors are notified and given the opportunity to respond before the final decision, except in cases of undeniable misconduct.

2. Correction Policy

Corrections are issued when minor or non-fatal issues are identified that do not invalidate the overall findings.

Types of Corrections

  • Erratum: Issued to correct errors introduced by the journal during editing, production, or publication.
  • Corrigendum: Issued when authors identify minor errors in their published work.

Correction Procedure

  • The correction is published as a separate document linked to the original article.
  • The correction clearly states the nature of the error and the corrected information.
  • The original article is not altered, except for a note pointing to the correction.

3. Expression of Concern

An Expression of Concern may be published when:

  • An investigation is ongoing and cannot be concluded promptly.
  • There is insufficient evidence for retraction but concerns remain about the reliability or integrity of the work.

The notice will explain the nature of the concern and remain until the issue is resolved.

4. Withdrawal Policy (Pre-Publication)

Manuscript withdrawal is permitted only before acceptance and under justified circumstances. Withdrawal requests must be submitted officially by the corresponding author through the journal’s email or OJS messaging.

Withdrawal Conditions

  • A manuscript may be withdrawn before or during peer review if the author provides a valid reason (e.g., errors discovered, ethical concerns, duplicate submission by mistake).
  • Once a manuscript is accepted, withdrawal is no longer permitted, except under exceptional conditions evaluated by the Editor-in-Chief.

Unethical Withdrawal

The journal considers the following as unethical behavior:

  • Withdrawal to submit the manuscript to another journal after review has begun.
  • Ignoring editorial communication about revisions or decisions.
  • Withdrawing without explanation.

Authors who engage in unethical withdrawal may face sanctions, including a submission ban of up to two years.

5. Post-Publication Withdrawal (Online Version)

Post-publication withdrawal of an already published article may occur only for:

  • Legal issues (copyright violations, court orders).
  • Proven severe ethical breaches where retraction is insufficient.

In such cases, the article may be removed, and a notice stating the reason for removal will be published.

6. Sanctions

In cases of proven misconduct or unethical publication practices, the journal may impose one or more of the following sanctions:

  • Rejection or retraction of the manuscript.
  • Embargo on future submissions for a defined period.
  • Notification to authors’ institutions or funding agencies (if required).
  • Removal of published work when legally mandated.