Ethical Approval Requirements

Finance, Accounting and Business Analysis (FABA) requires that all research involving human participants, personal data, or sensitive information be conducted in accordance with recognized ethical standards and applicable regulations.

This policy operates in conjunction with:

• Publication Ethics & Malpractice Statement
• Data Availability Policy
• Conflict of Interest Policy
• Handling Misconduct Policy

Scope

This policy applies to research involving:

• human participants (surveys, interviews, experiments, case studies);
• personal or identifiable data;
• confidential organizational information;
• vulnerable populations;
• behavioral or psychological research;
• experimental interventions.

Ethical Approval Requirement

Authors must confirm that:

• the research received approval from an Institutional Review Board (IRB), Ethics Committee, or equivalent body;
• the approval number or reference is provided in the manuscript;
• the approving institution is clearly identified.

This information must be included in a dedicated section titled:

Ethical Approval Statement

Example:

“The study was approved by the Ethics Committee of [Institution Name], approval number [XXXX].”

Informed Consent

For studies involving human participants, authors must confirm that:

• informed consent was obtained from participants;
• participants were informed of the purpose and procedures of the study;
• participation was voluntary;
• confidentiality was ensured.

Example:

“Informed consent was obtained from all participants prior to data collection.”

Exempt Research

If ethical approval was not required, authors must provide a justification statement, such as:

“The study involved analysis of publicly available data and did not require ethical approval.”

“The institutional guidelines confirmed that formal ethical approval was not required for this type of research.”

Data Protection and Confidentiality

Authors must ensure compliance with:

• institutional policies;
• national data protection regulations;
• international standards where applicable.

Identifiable information must be anonymized prior to publication.

Animal Research (if applicable)

If research involves animals, authors must confirm compliance with:

• institutional and national animal welfare regulations;
• ethical standards governing humane treatment.

Editorial Verification

Editors may request:

• official documentation of ethical approval;
• confirmation of consent procedures;
• additional clarification where ethical compliance is unclear.

Failure to provide adequate documentation may result in rejection.

Post-Publication Concerns

If ethical breaches are identified after publication, the journal may:

• request institutional investigation;
• issue correction, expression of concern, or retraction;
• apply sanctions in accordance with misconduct policies.