Peer Review Transparency Statement

Finance, Accounting and Business Analysis (FABA) applies a structured, independent, and transparent peer review process designed to ensure scholarly rigor, methodological integrity, and fairness in editorial decision-making.

Review Model

The journal operates under a double-blind peer review system:

• reviewers do not know the identity of authors;
• authors do not know the identity of reviewers;
• reviewer anonymity is preserved unless explicit consent is provided.

Reviewer Selection

Reviewers are selected based on:

• subject-matter expertise;
• academic qualifications;
• research and publication record;
• absence of conflicts of interest.

The editorial team ensures that reviewers have no institutional or personal relationship with the authors that could compromise impartiality.

Evaluation Criteria

Reviewers are instructed to evaluate manuscripts according to clearly defined criteria, including:

• originality and contribution to the field;
• methodological rigor;
• theoretical grounding;
• clarity of research design and analysis;
• validity of conclusions;
• relevance to the journal’s scope;
• ethical compliance.

Decision-Making Process

Editorial decisions are based on:

• reviewer reports;
• editorial assessment;
• alignment with journal scope and standards.

The Editor-in-Chief retains final decision authority. Reviewer recommendations are advisory, not binding.

Independence and Objectivity

Editorial decisions are made independently of:

• author nationality;
• institutional affiliation;
• gender;
• funding source;
• political or ideological considerations.

No financial factors influence editorial outcomes.

Confidentiality

All submissions and reviewer reports are treated as confidential documents. Manuscripts may not be shared, copied, or used for personal advantage.

Use of AI in Review

Reviewers may not upload confidential manuscripts to external AI systems or public platforms. Peer review must be conducted through independent scholarly evaluation.

Transparency Commitment

The journal is committed to maintaining a transparent and accountable peer review framework consistent with international publishing standards and research integrity principles.