Ethical Clearance

Authors are required to provide ethical clearance from an authorized association or ethics committee if their research involves sensitive data, human subjects, or certain business practices. Research that must submit ethical clearance consists of behavioral accounting studies involving experiments, in-depth interviews, or questionnaires with human participants (e.g., auditors, accountants, taxpayers).
The ethical clearance letter (in PDF format) must be uploaded by the author as a supporting document during the online submission process on the OJS platform along with the main manuscript.

These requirements are effective as of the publication of Vol. 21, No. 1