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    The journal "Financial and Behavioral Research in Accounting" is a Persian language publication published by the Islamic Azad University of Isfahan (Khorasgan). The publication ethics policy of this publication is based on the International Principles of the Publication Ethics Committee (COPE). Editorial staff and academic advisors, editors, writers, judges, editors and readers must adhere to these ethical principles when working with the journal. If any violations are found by researchers, the journal will comply with international law (COPE). Detailed principles of the Publishing Ethics Committee are available at: http://publicationethics.org

    The author responsible is responsible for the content of the submitted paper. The authors are committed to reporting their findings in full and to paying particular attention to the presentation and interpretation of the findings. The paper should be sufficiently detailed and resourceful so that other researchers can access the same data for repeat study. The authors should state that the paper has not been previously published in whole or in part anywhere, neither in Persian nor in any other language. Authors may not submit an paper, all or part of which is being reviewed elsewhere, or previously submitted to another journal, to the Journal of Financial and Behavioral Research in Accounting. All authors in the paper should be involved in writing the paper and be accountable for the results. The credibility and authorship of the author or author should be shared in proportion to the assistance in writing the various sections. Authors must take responsibility for the paper. The corresponding author who submits the paper to the journal must send a copy or draft of the paper to all co-authors and obtain their consent to submit the paper to the journal and publish it. If an paper is found for a plagiarism publication, the author / authors' journal is blacklisted, and if their paper is published, the paper is archived and the phrase "plagiarism paper" is inserted under the author / authors name.

     During the refereeing process, the editor, editorial board, and academic advisors should not disclose information about the paper to anyone other than judges, writers, and editors. All or part of the unpublished papers should not be used in the personal research of the editor, editorial board or scientific advisors without the written consent of the author. Confidential information or ideas obtained through the judging of papers should be kept confidential and not used for personal gain. Judges should also refrain from evaluating papers that they consider to be in conflict of interest, including common financial, organizational, personal, or any other affiliation with the companies, entities, or individuals associated with the papers.