JATG - Peer Reviewers

Peer Reviewers

The Journal of Accounting, Transparency and Governance (JATG) is committed to maintaining the highest standards of scholarly integrity through a rigorous, fair, and transparent peer review process. All manuscripts submitted to JATG undergo double-blind peer review, meaning that the identities of both authors and reviewers are concealed throughout the review process.

1. Review Model

JATG employs a double-blind peer review model. Authors must ensure that their manuscript files are fully anonymized prior to submission — removing names, affiliations, acknowledgements, and any self-identifying references. Reviewer identities are likewise kept confidential from authors at all stages of the review process.

2. Editorial Screening

Upon receipt, all submissions undergo an initial editorial screening by the Editor-in-Chief or a designated Managing Editor. This screening assesses:

1. Alignment with the journal's focus and scope
2. Compliance with author guidelines and formatting requirements
3. Originality and absence of plagiarism (Turnitin similarity check, threshold <20%)
4. Minimum academic quality standards in terms of research design, literature engagement, and scholarly contribution

Manuscripts that do not pass the editorial screening will be desk-rejected and returned to authors with brief feedback within 3–5 business days. Desk rejection does not preclude resubmission after substantial revision.

3. Peer Review Process

Manuscripts that pass the initial screening are assigned to a minimum of two independent reviewers with relevant subject expertise. Reviewers are selected from JATG's reviewer panel based on their academic background, research focus, and availability. The Editor-in-Chief reserves the right to seek a third review in cases of conflicting recommendations.

Reviewers are asked to evaluate manuscripts on the following criteria:

1. Originality and contribution — Does the manuscript make a meaningful new contribution to the field?
2. Theoretical grounding — Is the theoretical or conceptual framework clearly articulated and appropriate?
3. Methodological rigor — Are the research design, data, and analysis appropriate and sufficiently described?
4. Quality of results and discussion — Are the findings clearly presented and interpreted in relation to prior literature?
5. Writing quality — Is the manuscript clearly written, logically structured, and free from major language issues?
6. Compliance with ethical standards — Does the manuscript adhere to research ethics and publication integrity norms?

4. Review Timeline

JATG targets a first-decision turnaround of 21–28 days from submission. Authors are notified promptly of any delays.

5. Editorial Decisions

Following peer review, the Editor-in-Chief will communicate one of the following decisions to the corresponding author:

1. Accept without revision — The manuscript is accepted as submitted (rare at first submission).
2. Accept with minor revision — The manuscript is provisionally accepted subject to minor corrections. Authors must resubmit within 14 days. Revised manuscripts may be assessed by the editor without returning to reviewers.
3. Major revision required — The manuscript requires substantial revision before a final decision can be made. Authors must resubmit within 30 days along with a detailed point-by-point response letter. Revised manuscripts will be returned to the original reviewers.
4. Reject and resubmit — The manuscript has significant weaknesses but may be resubmitted as a new submission after thorough revision. The resubmitted manuscript will be treated as a new submission and undergo full review.
5. Reject — The manuscript does not meet JATG's standards and is not suitable for the journal. The editorial decision is final.

6. Reviewer Responsibilities

All reviewers appointed by JATG are expected to adhere to the following responsibilities:

1. Accept review invitations only for manuscripts within their area of expertise
2. Declare any potential conflict of interest before accepting a review assignment
3. Complete reviews within the agreed timeframe (21 days); notify the editorial office promptly if unable to do so
4. Provide objective, constructive, and evidence-based feedback that assists authors in improving their work
5. Maintain strict confidentiality of the manuscript content throughout and after the review process
6. Refrain from using unpublished manuscript content for their own research without explicit author permission
7. Adhere to the COPE Ethical Guidelines for Peer Reviewers

7. Conflict of Interest

Reviewers must disclose any personal, professional, financial, or institutional relationship with the authors or the subject matter of the manuscript that could compromise objectivity. Such disclosures should be made to the editorial office before accepting the review assignment. Editors will reassign the manuscript if a conflict of interest is identified.

Editors are likewise recused from handling manuscripts in which they have a conflict of interest. In such cases, another editor or an independent Guest Editor will assume responsibility for the manuscript.

8. Publication Ethics and Misconduct

JATG subscribes to the COPE (Committee on Publication Ethics) Core Practices and handles all cases of suspected misconduct — including plagiarism, data fabrication, duplicate submission, and authorship disputes — in accordance with COPE guidelines. Authors, reviewers, and editors are collectively responsible for upholding the integrity of the scholarly record.

9. Reviewer Panel

JATG maintains a panel of qualified reviewers drawn from academic institutions and research organizations across Indonesia and internationally. Reviewers are selected based on their doctoral qualifications, active research output, and subject-area expertise relevant to the journal's scope.

The journal is currently building its reviewer panel. Qualified academics who hold a doctoral degree (Ph.D. or equivalent) and are active in research related to accounting, transparency, or governance are welcome to register as reviewers by contacting the editorial office at editor@imarjournal.org.

10. Become a Reviewer

JATG welcomes applications from qualified peer reviewers across all areas covered by the journal's scope. To apply, please send the following to editor@imarjournal.org with the subject line "Reviewer Application — JATG":

1. Your full name and current institutional affiliation
2. A brief academic CV or link to your Google Scholar / SINTA profile
3. Up to five keywords describing your research expertise
4. Confirmation that you hold a doctoral degree (Ph.D., Dr., or equivalent)

Reviewers who complete three or more reviews per year will be acknowledged in the journal's annual reviewer appreciation notice.