Author Guidelines

The KASU Journal of Accounting Research and Practice (KAJARAP) is published twice a year by the Department of Accounting, Kaduna State University. It is an academic journal focused on developing empirical accounting studies, and it welcomes original articles from researchers and practitioners on contemporary accounting issues — from financial reporting, auditing and forensic accounting through taxation, corporate governance and sustainability reporting to the emerging effects of new technology on practice.

We consider:

• Original research articles — empirical work is the journal's centre of gravity.
• Review articles that reach a defensible conclusion.
• Conceptual papers that develop a testable model.

Manuscripts must be original, written succinctly and unambiguously in English (United Kingdom), free from plagiarism, and neither published nor under consideration anywhere else. Before you write, read the Aims & Scope page: it sets out the subject areas we cover and the kinds of manuscript we return without review.

Manuscripts that do not follow these requirements are returned for correction before any assessment begins.

Figures and diagrams must be supplied in reproducible form, and appendices attached where necessary.

Prepare the file for blind review. KAJARAP reviews double-blind, so the manuscript file must not carry a cover page or any author name, institutional affiliation, email address, telephone number or acknowledgement that identifies you. All of those are entered on the submission form instead, where they reach the editors but never the reviewers.

All submissions are made through this website. Create an author account, or sign in to the one you have, and use Submit Manuscript.

1. Enter the title, abstract, keywords and the details of every author, in the order they should appear.
2. Upload the manuscript as a single .docx file, prepared for blind review.
3. Submit, and pay the processing fee from the Payments page of your account.

Submissions are acknowledged within about three working days, after an internal check for suitability and procedural completeness. You can follow the manuscript through every stage under Track Submission, and correspondence goes to the email address on your account — keep it current.

Questions about a submission can be sent through Contact Us on this site. Manuscripts themselves are only accepted through the website.

KAJARAP operates double-blind peer review: reviewers are not told who the authors are, and authors are not told who the reviewers are.

1. Internal review for suitability. Every submission is first checked for relevance and procedural completeness. Work outside the journal's remit is returned at this stage rather than sent out.
2. Blind review by experts. Manuscripts that pass screening are reviewed by at least two experts in the specialised area, to ensure a relevant contribution before acceptance.
3. Decision. The editorial board weighs the reports and decides: accept, accept with corrections, revise and resubmit, or reject. The review analysis is sent to you, and acceptance for publication is confirmed in writing.
4. Revision. Revised manuscripts are returned with a note of how each point was addressed. Substantial revisions may go back to the reviewers.

Editorial decisions rest on the quality, originality and relevance of the work. Payment of any fee has no bearing on them, and reviewers are never told a manuscript's payment status.

KAJARAP is open access: readers pay nothing, and there is no subscription or paywall. Publication is funded by author charges, levied in two stages.

• The processing fee is not refundable, whatever the outcome. It pays for the assessment itself, which is carried out whether the manuscript is accepted or rejected.
• It does not purchase publication. Paying entitles a manuscript to be assessed, not to be accepted.

There are no other charges. Both payments are made through the Payments page of your author account, which records the transaction and issues a receipt. Treat any request to send money to account details supplied privately, by an individual or in an email, as fraudulent, and report it to the editorial office.

Submitting to KAJARAP commits you to the following.

• Originality. The manuscript is your own work, is free from plagiarism, has not been published before, and is not under consideration elsewhere. Every submission is screened for similarity; text taken from another source without quotation and attribution — including from your own earlier papers — is grounds for rejection.
• Authorship. Everyone listed made a real contribution to the work, and everyone who did is listed. Authors are named at submission; adding or removing one later requires the written agreement of all of them.
• Data and honesty. Data are real, reported accurately and traceable to their source — financial statements, exchange filings, regulatory returns or survey instruments — and available to the editors on request. Fabrication, falsification and the manipulation of results are serious misconduct.
• Conflicts of interest. Disclose any funding, employment, directorship or professional relationship with a firm or regulator studied in the paper.
• Correction. If you discover a significant error after publication, tell the editors; we will publish a correction or, where necessary, a retraction.

Copyright. By submitting a manuscript, authors cede copyright to the Department of Accounting, Kaduna State University, the publisher of KAJARAP. Submission also confirms that the paper is not under consideration elsewhere, and it remains the author's responsibility to ensure that the submission does not infringe the copyright of others — permission for any third-party figure, table or extended quotation must be obtained before submission. Published articles are made freely available to read, download and share with attribution.

Concerns about the conduct of a review, or an allegation of misconduct, may be raised through Contact Us and will be considered by the editorial board.