Plagiarism Policy

Introduction

"Governance Accounting Archive Review" (GAAR) is committed to the highest standards of academic integrity and ethical research. This policy outlines our expectations for originality and proper attribution in all submitted manuscripts. By submitting a manuscript to GAAR, authors agree to uphold these standards and acknowledge the potential consequences of plagiarism.

2. Definition of Plagiarism

Plagiarism is the act of presenting another person's work or ideas as your own without proper attribution. This includes, but is not limited to:

• Copying verbatim or paraphrasing significant portions of another author's work without citing the source.
• Using data or figures from another source without proper attribution.
• Failing to cite sources appropriately for ideas or concepts that are not original to the author.
• Self-plagiarism: reusing substantial portions of your own previously published work without proper citation.

3. Detection and Prevention

GAAR utilizes plagiarism detection software to screen all submitted manuscripts. Additionally, reviewers are trained to identify potential instances of plagiarism during the peer-review process.

4. Consequences of Plagiarism

Manuscripts found to contain plagiarism will be subject to the following consequences:

• Immediate rejection: Any manuscript found to contain substantial plagiarism will be summarily rejected from publication in GAAR.
• Notification of authors and institutions: Authors and their affiliated institutions will be notified of the plagiarism finding and the decision to reject the manuscript.
• Potential blacklisting: Repeated or egregious instances of plagiarism may result in the author(s) being blacklisted from submitting future manuscripts to GAAR.

5. Responsibilities of Authors

Authors are responsible for ensuring the originality of their work and properly citing all sources used in their manuscripts. This includes:

• Clearly identifying all sources of information used in the manuscript, including published and unpublished works.
• Citing sources accurately and consistently using a recognized style guide.
• Obtaining permission from copyright holders for the use of copyrighted material.
• Disclosing any potential conflicts of interest.