Correction and Retraction Policy

Correction, Expression of Concern, and Retraction Policy

Jurnal Riset Akuntansi Kontemporer (JRAK) maintains the version of record of every article it publishes. Published articles are not removed, replaced, or silently altered. Where a published article requires amendment, JRAK issues a formal, citable notice in accordance with guidance from the Committee on Publication Ethics (COPE).

 

Principles

 

  1. The published version of an article remains permanently available, including after retraction.
  2. Every corrective action is published as a separate, citable notice with its own DOI and is linked bidirectionally with the original article.
  3. The original article is marked so that readers encountering it are made aware of the notice.
  4. Corrective action is taken regardless of who identifies the problem — author, reader, reviewer, editor, or institution.

 

Correction

 

A Correction is issued where a published article contains an error that affects the scholarly record but does not undermine the validity of the findings or the reliability of the article as a whole. Examples include errors in author names or affiliations, incorrect figure or table labelling, errors in references, omitted funding or competing-interest statements, and computational or typographical errors that do not alter the conclusions.

 

Corrections may be initiated by the authors or by the editors. The notice identifies the original article, describes the error, and states the correct information.

 

Expression of Concern

 

An Expression of Concern is issued where the editors have well-founded concerns about the integrity or reliability of a published article but the evidence is not yet sufficient for retraction. This typically applies where an institutional investigation is under way, where the authors have not responded satisfactorily to a substantiated concern, or where the available evidence is inconclusive.

 

An Expression of Concern is an interim measure. It is resolved by a subsequent notice — either a Correction, a Retraction, or a statement confirming that the concern has been satisfactorily addressed.

 

Retraction

 

A Retraction is issued where the findings of an article are unreliable or where the article represents a serious breach of publication ethics. Grounds for retraction include:

 

  • Clear evidence that the findings are unreliable as a result of major error, fabrication, or falsification;
  • Plagiarism or substantial unattributed overlap with previously published work;
  • Redundant or duplicate publication;
  • Use of material or data without the necessary permission or ethical approval;
  • Copyright infringement or other serious legal issue;
  • Undisclosed conflicts of interest that materially affect the interpretation of the work;
  • Compromised or manipulated peer review.

 

Retracted articles remain available on the journal's website. The PDF and the article landing page are clearly watermarked or labelled "RETRACTED", and the retraction notice states the reason for retraction and who is retracting the article. The notice avoids defamatory language and distinguishes between honest error and deliberate misconduct.

 

Partial Retraction

 

Where only a clearly identifiable part of an article is unreliable and the remainder is sound, the editors may issue a Partial Retraction specifying the affected portion.

 

Article Removal

 

In exceptional circumstances — for example where an article is defamatory, infringes legal rights, is subject to a court order, or poses a serious risk if acted upon — the article's full text may be removed. In such cases the metadata, including title, authors, and DOI, is retained, and a statement explaining the removal is published in its place.

 

Procedure

 

  1. A request or concern is received from authors, readers, reviewers, editors, or an institution, in writing to jrak@unpas.ac.id.
  2. The editors assess the concern and, where appropriate, invite the authors to respond.
  3. Where the matter involves suspected misconduct, it is handled under JRAK's Allegations of Research Misconduct procedure.
  4. The Editor-in-Chief determines the appropriate action in consultation with the Editorial Board.
  5. The notice is published in the earliest practicable issue, assigned a DOI, deposited with Crossref, and linked to the original article.
  6. Indexing services that carry the article are notified of the notice.

 

Author-Initiated Requests

 

Authors who become aware of a significant error in their published work are obliged to notify the Editorial Office promptly and to cooperate in correcting or retracting the article. Requests to withdraw a published article for reasons unrelated to the integrity of the work — such as a change of mind or a wish to publish elsewhere — will not be granted.

 

Withdrawal Before Publication

 

Manuscripts that have been submitted but not yet published may be withdrawn by written request from the corresponding author. Requests received after a manuscript has been accepted or scheduled for an issue are granted only at the discretion of the Editor-in-Chief.