Reproducibility & Reporting Standards

Finance, Accounting and Business Analysis (FABA) is committed to promoting transparency, methodological rigor, and reproducibility in scholarly research. Authors are expected to provide sufficient methodological detail to enable independent verification and replication where applicable.

This policy operates in alignment with:

• Data Availability Policy
• Publication Ethics & Malpractice Statement
• Handling Misconduct Policy
• AI Usage Policy

  1. General Reporting Principles

All manuscripts must:

• clearly state research objectives and hypotheses;
• describe study design and methodology in sufficient detail;
• report data collection procedures transparently;
• disclose statistical or analytical methods used;
• provide sufficient information to enable replication.

Methods must be described with clarity and precision.

  1. Quantitative Research Standards

For quantitative studies, authors must:

• describe sampling strategy and sample size justification;
• specify variables and measurement instruments;
• report statistical assumptions and validation procedures;
• provide effect sizes and confidence intervals where appropriate;
• clearly distinguish exploratory from confirmatory analyses.

Where applicable, authors are encouraged to provide:

• raw datasets;
• analysis scripts;
• statistical code (e.g., R, Python, SPSS syntax).

  1. Qualitative Research Standards

For qualitative studies, authors must:

• describe research context and participant selection;
• detail data collection methods (interviews, focus groups, etc.);
• explain coding procedures and analytical frameworks;
• address reflexivity and researcher positionality where relevant;
• provide sufficient documentation to support interpretive validity.

  1. Computational and Model-Based Research

For computational or modeling research, authors must:

• describe algorithms and model assumptions;
• provide model parameters;
• disclose software versions used;
• provide access to code or simulation scripts where possible.

  1. Use of AI in Analysis

Where AI tools are used in data analysis, modeling, or text generation:

• their role must be clearly disclosed;
• outputs must be independently verified;
• any automated decision processes must be explained.

AI-assisted analyses remain subject to reproducibility standards.

  1. Supplementary Materials

Authors are encouraged to submit supplementary materials, including:

• extended datasets;
• appendices;
• technical documentation;
• replication materials.

Supplementary files are subject to editorial review.

  1. Transparency in Limitations

Authors must:

• clearly state methodological limitations;
• discuss potential sources of bias;
• avoid overstating conclusions.

  1. Editorial Oversight

Editors and reviewers may request additional materials necessary to evaluate reproducibility.

Failure to provide requested methodological clarification may result in rejection.

  1. Commitment to Research Integrity

FABA supports responsible and transparent research reporting to enhance credibility, trust, and scholarly impact.