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European Review in Accounting and Finance | ISSN 2754-4672

ERAF accepts manuscripts in the form of original articles, case reports, short communications and review articles, the European Review in Accounting and Finance (ERAF) aims to publish the most accurate and reliable source of information addressing the entire spectrum of Accounting and finance, including Financial Accounting, Tax Accounting, Social and Environmental Accounting, Public Accounting, Management Accounting, and many more.

OPEN ACCESS JOURNAL

All publications are completely is Open Access. Readers have free Access to Published Articles

ZERO-PLAGIARISM

Plagiarism is Intellectual Property Theft and our Policies are Strongly against such practices

PEER-REVIEW

ERAF is a Peer-Reviewed Journal. At reception, all manuscripts pass through a blind peer-review

Good Indexing

Published Articles is very visible on search engines. Each article meets optimum SEO rules

Open Access Statement

This journal, and the others Hosted on Deqepub.org, are published Open Access under a CC-BY 4.0 license which allows readers to reuse the content without restriction. Open Access allows for unrestricted sharing of scholarly information and helps to promote knowledge throughout the world.  The Journal sees Open Access as an equitable means of ensuring that scholarly research, usually funded by public institutions, is made available to all. Open Access publications are more likely to be discovered, read, cited, and used for future research than those published in closed journals, and we believe it is in the best interests of authors and their parent institutions, as well as the journals themselves, to make all our content freely available and reusable.

All Journals are published open access under the Creative Commons Attribution 4.0 license, this permits readers to share the contents of this journal without restriction. Open Access enables free sharing of intellectual content and aids in the spread of knowledge globally.

Open Access is a fair way to ensure that academic research, which is generally sponsored by public institutions, is accessible to everyone. Open Access articles are more likely to be discovered, read, referenced, and utilized for future research than closed journals, and we feel it is in the best interests of authors, their parent institutions, and the journals themselves to make all of our content reusable and accessible

Authorship Criteria

  1. Credit for authorship should be given based on a significant contribution to the success of the study. Authorship is not justified by participation in the sole purpose of getting funds, data collection and general supervision of the research group. Every participant or contributor should have actively participated in the project to accept public accountability for appropriate sections of the content. The order in which the contributors are named should show their individual contribution to the research and production of the manuscript. Without the explicit agreement of all contributors, the order of the text cannot be altered after it is submitted.
  2. A review article may only be written by individuals who have produced significant work in a given subject. The manuscript should be accompanied by a brief description of the contributor(s)' work in the field of review.
  3. Each author must fill out an Authorship Form and submit it.
  4. All submitted papers will be critically evaluated for essential intellectual content before being published in their final approved form.

Anti-Plagiarism Policy

Plagiarism is defined as the unlawful copying, theft, publishing and the representation of another author's language, expressions and ideas as one's own original work. Such unethical copying is highly condemned by the journal.

Plagiarism: what does it mean?

  1. Using someone else's thoughts or ideas without citing them
  2. Submitting someone else's work as your own
  3. Adding your name to someone else's paper
  4. Changing words but duplicating a source's phrase structure without providing credit
  5. Giving false information regarding a quotation's source
  6. Failure to use quotation marks around a quote
  7. Attention! Plagiarism cannot be avoided by simply changing the wording of an original source. You have plagiarized if you have kept the basic concept of an original source and have not credited it, no matter how dramatically you have changed its context or presentation. The majority of incidents of plagiarism, however, may be prevented simply crediting sources. Plagiarism is typically avoided by simply stating that specific content has been taken and giving your readers with the information they need to locate the source.

Declaration of Non-Plagiarism

By submitting an article to the Journal for publication. The writers (all of the article's authors) confirm that:

  1. Plagiarism is the exploitation of another person's idea or published work and pretending that it is one's own. Authors are well aware that plagiarism is unlawful and unethical.
  2. Authors certify that each contribution to their paper or project has been recognized, and they reference all information from other people's works.
  3. The author(s) affirm that they/you are entirely responsible for the article's text and work, as well as any missing references.

Peer Review Policy

All research papers, as well as the majority of other types of publications, published in this Journal are subjected to rigorous peer review. Two independent peer reviewers are generally involved in this process. An Editor evaluates all entries to this Journal and determines whether they are acceptable for peer review. When an Editor is listed as an author or has a conflicting interest in a submission, another member of the Editorial Board will be appointed to handle peer review. Submissions that are deemed acceptable for consideration will be forwarded to competent independent experts for peer assessment. Editors will make a choice based on the reviewers' reports, which will be given to authors together with their manuscript's editorial decision. Authors should be aware that even if one reviewer's assessment is good, another reviewer's objections may fundamentally undermine the study and lead to the article being rejected.

Peer Reviewers

it is at the author's discretion to recommend possible reviewers; nevertheless, the Editor has the final say on whether or not to consider these reviewers. Authors should avoid recommending colleagues from the same institution or recent collaborators. Authors who wish to recommend peer reviewers should indicate so in the cover letter, and also include institutional email addresses or other information that will assist the Editor in verifying the reviewer's identity, where necessary.

Authors can request that persons be removed as peer reviewers, but they must explain why in their cover letter during submission. Authors should not omit too many people from peer review since this will impede the process. Please keep in mind that the Editor may decide to invite peer reviewers who have previously been excluded. Falsifying information on purpose, such as recommending reviewers with a fake name or email address, will result in the article being rejected and may lead to additional inquiry under our misconduct policy.

Copyright Policy

Published Articles are licensed under a Creative Commons Attribution-Non-Commercial 4.0 International License, which allows for commercial and non-commercial copying of an open access publication provided that the original writer and source are correctly credited.

ERAF accepts manuscripts in the form of original articles, case reports, short communications and review articles, the European Review in Accounting and Finance (ERAF) aims to publish the most accurate and reliable source of information addressing the entire spectrum of Accounting and finance, including Financial Accounting, Tax Accounting, Social and Environmental Accounting, Public Accounting, Management Accounting, and many more.

Finance-based manuscripts are welcome also, ERAF publishes innovative and cutting-edge research in all main sectors of finance, including money and credit markets, investments, financial management, institutional & corporate finance, insurance & risk management, monetary banking, stock exchange, and more.

The journal covers a wide range of subjects in its area to provide a platform for writers to contribute to the journal, and the editorial office guarantees a peer review procedure for submitted papers to ensure high-quality publication. For a high-quality peer review procedure, the journal employs the Editorial Manager System. Editorial Manager is a method for submitting, reviewing, and monitoring manuscripts online. Review processing is handled by members of the European Review in Accounting and Finance editorial board or outside specialists; each citable submission must be approved by at least two independent reviewers before being accepted by the editor. Authors can submit manuscripts and watch their progress through the system, with the aim of seeing them published. Reviewers can see manuscripts and provide feedback to the editor. Editors can oversee the whole submission, review, revision, and publication process.

The ERAF's mission is to promote knowledge and understanding of Accounting theory and practice by publishing high-quality practical and theoretical research. The journal covers international accounting, which is commonly used to refer to the reporting of international economic transitions as well as the study of disparities in accounting standards throughout the world.

Chief Editor
Dr. Mayrbek Ryzaev | mayrbek.r@deqepub.org

Chris Osigwe Okhamera
Research Fellow
Department of Information Systems, Dublin Business School, Dublin, Ireland

Fraud and Fraud Control in a Computerized Accounting System European Review in Accounting and Finance pp. 1-7Full PDF

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PLAGIARISM POLICY
Plagiarism is an Academic Theft. Authors should carefully test their works to make sure it passes a general plagiarism test of at least 75% originality of which the 25% plagiarized content should be quoted statements or References. More so, no part (phrase, paragraph, page) of the submitted manuscript should be source weblinks without proper citation. This will also be considered as plagiarism. Such manuscript will be decided upon by our reviewers whether to reject absolutely or not.
REVIEW POLICY
Submitted manuscripts will be reviewed and decided upon within 5 working days of submission. Each manuscript will be reviewed by at least 2 (two) reviewers and decisions sent via email to the corresponding Author.