Publication Ethics & Malpractice

Finance, Accounting and Business Analysis (FABA) is committed to upholding the highest standards of publication ethics and academic integrity. The journal follows internationally recognized principles of ethical scholarly publishing and applies strict procedures to prevent, detect, and address research and publication misconduct.

1. Ethical Standards

The journal requires that all submissions:

• present original research;
• have not been previously published;
• are not under consideration elsewhere;
• properly acknowledge all sources;
• comply with applicable research ethics regulations.

The journal does not tolerate academic misconduct in any form.

2. Responsibilities of Authors

Authors are responsible for:

Originality
Manuscripts must be original work. Proper citation and referencing are required for all sources used.

Plagiarism
All submissions are screened using plagiarism detection software prior to peer review. Manuscripts containing substantial textual overlap, self-plagiarism, or duplicate publication are rejected.

Data Integrity
Authors must ensure that data are accurate and not fabricated, falsified, or selectively reported. Supporting data should be available upon reasonable request.

Authorship
Authorship must reflect substantial scholarly contribution. All co-authors must approve the final version of the manuscript prior to submission.

Conflict of Interest
Authors must disclose any financial, institutional, or personal relationships that could influence the research.

Human and Animal Subjects
Where applicable, authors must confirm compliance with institutional and national ethical standards and provide approval details.

3. Responsibilities of Editors

Editors are responsible for:

• making impartial and independent editorial decisions;
• ensuring a fair and confidential peer-review process;
• avoiding conflicts of interest;
• acting promptly when ethical concerns arise;
• safeguarding the integrity of the scholarly record.

Editors evaluate manuscripts solely on academic merit, without discrimination based on nationality, gender, institutional affiliation, or other non-scholarly factors.

4. Responsibilities of Reviewers

Reviewers must:

• provide objective, constructive, and evidence-based evaluations;
• treat manuscripts as confidential documents;
• declare any conflicts of interest;
• refrain from using unpublished material for personal advantage.

5. Handling of Misconduct

Allegations of misconduct may include:

• plagiarism;
• duplicate publication;
• data fabrication or falsification;
• authorship disputes;
• citation manipulation;
• undisclosed conflicts of interest.

Upon receiving a complaint, the journal will:

1. Conduct a preliminary assessment;

2. Request clarification from the authors;

3. Consult editorial board members if necessary;

4. Take appropriate corrective action.

5. Corrections, Retractions, and Expressions of Concern

Where errors or misconduct are confirmed, the journal may issue:

• Correction (for minor errors);
• Expression of Concern (if investigation is ongoing);
• Retraction (for serious ethical breaches or unreliable findings).

Retraction notices will clearly state the reason and remain permanently linked to the original article.

7. Confidentiality

All ethical investigations are conducted confidentially. The journal protects the identities of whistleblowers where appropriate.

8. Sanctions

Authors found guilty of serious misconduct may face:

• rejection of the manuscript;
• prohibition from future submissions for a defined period;
• notification of affiliated institutions, if necessary.

9. Editorial Independence

The Publisher does not interfere with ethical decisions or editorial judgments. All ethical evaluations are conducted independently by the editorial team.

10. Commitment to Integrity

FABA is committed to maintaining transparency, accountability, and scholarly trust. The journal continuously reviews and updates its ethical policies to align with international best practices.