Policy of Screening for Plagiarism

The manuscript submitted to Point of View Research Accounting and Auditing will be screened for plagiarism using Turnitin plagiarism detection tools. Advances in Applied Accounting Research will immediately reject papers leading to plagiarism or self-plagiarism.

A member of the editorial team checks articles for similarity/plagiarism before they are submitted to reviewers. The manuscript submitted to Advances in Applied Accounting Research must have a similarity level of less than 25%.

The first check is done when the manuscript is submitted. If the similarity level is high (25%), the manuscript will be returned to the author for correction.

The second check is done after revision and before the finalization of the publication to ensure that the revision is free of plagiarism (the threshold for similarity is 25%).

Plagiarism is exposing another person's thoughts or words as though they were your own, without permission, credit, or acknowledgment, or because of failing to cite the sources properly. Plagiarism can take diverse forms, from literal copying to paraphrasing the work of another. To properly judge whether an author has plagiarized, we emphasize the following possible situations:

An author can copy another author's work by copying word by word, in whole or in part, without permission, acknowledgment, or citation of the source. This practice can be identified by comparing the source and the manuscript/work suspected of plagiarism.

Substantial copying implies an author reproduces a significant part of another author without permission, acknowledgment, or citation. The considerable term can be understood in terms of quality and quantity, often used in the context of intellectual property. Quality refers to the relative value of the copied text in proportion to the work as a whole.

Paraphrasing involves taking ideas, words, or phrases from a source and crafting them into new sentences within the writing. This practice becomes unethical when the author does not properly cite or acknowledge the original work/writer. This form of plagiarism is the more difficult to identify.