Ethics and malpractice statement

The articles sent in order to be published in the Audit Financiar Journal will have to observe the following ethics and malpractice requirements:

• The authors participated effectively and substantially in the work on the paper and they publicly and explicitly take responsibility for its content;
• Submitted manuscripts which are authored by more than one person are accepted provided that all listed authors agree with the submission and that the final version has been seen and approved by all authors;
• All the articles received are subject to originality verification with the software CrossCheck. Both the Romanian and English versions will be checked. The articles for which we obtain after the first check an originality percentage lower than 90% (for the Romanian and English versions) can be rejected by the Editor;
• Submission of a manuscript implies that the work described has not been previously published in the same form or in a substantially similar form and that it is not under consideration for publication elsewhere. Previously published work will not be considered for publication;
• Authors are obliged to participate in peer review process;
• All authors are obliged to provide retractions or corrections of mistakes;
• The article should include the references and acknowledgement of financial support, if it is the case;
• Submission also implies that the authors have already obtained all necessary permissions for the inclusion of copyrighted materials, such as figures and tables, from other publications;
• The manuscript does not contain any libellous or unlawful assertions and does not contain materials or instructions that could cause damage or harm.
• Authors submitting to Audit Financiar are required to declare any potential conflicts of interest. Conflicts of interest are those that could be considered or viewed as exerting an undue influence on the presentation, review and publication of their work. These may be financial, non-financial, professional or personal in nature.

The authors of the papers which are to be published in the Audit Financiar Journal must honour any reasonable, qualified inquiry request targeting the propagative materials that are described in the paper. If software applications are developed and used in the submitted manuscripts, these applications must be made available to the reviewers upon request.

All the authors will sign the Statement available here.

As a publisher, the Chamber of Financial Auditors of Romania is committed to meeting high standard of ethical behaviour at all stages of the publication process. We will:

• Strive to meet the needs of readers and authors;
• Constantly improve the journal;
• Ensure the quality of the material we publish;
• Champion freedom of expression;
• Maintain the integrity of the academic record;
• Preclude business needs from compromising intellectual standards;
• Always be willing to publish corrections, clarifications, retractions and apologies when needed (COPE Code of Conduct).

The Editorial Board, the external reviewers and the editorial office take no responsibility whatsoever for the content of the articles published in Audit Financiar Journal, both in Romanian and English. The authors are responsible for a potential fraud in the presented manuscript.

The Editor may deny further publication rights in the journal to authors unwilling to abide by these principles.

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