RETRACTION & CORRECTION

RETRACTION & CORRECTION

Policy Statement

We recognise that authors invest considerable effort in the careful preparation of their manuscripts and that each submission undergoes a rigorous peer-review process. Nevertheless, in certain circumstances, published articles may require correction, retraction, or removal for scholarly reasons. Such actions are not undertaken lightly and are reserved for exceptional cases only.

Accordingly, corrections, clarifications, retractions, and apologies—where necessary—are implemented in accordance with strict standards to preserve trust in the journal’s electronic scholarly record. The journal is firmly committed to maintaining the integrity, accuracy, and completeness of the academic record, which is essential for researchers, librarians, and the wider scholarly community.

Article Retraction

BALANCE: Journal of Islamic Accounting is committed to safeguarding the integrity of the scholarly record. As such, the retraction of published articles may be necessary under certain conditions. An article may be retracted if:

  • It contains significant scientific errors that invalidate the conclusions, including clear evidence that the findings are unreliable due to ethical misconduct (e.g. data fabrication) or honest error (e.g. miscalculation or experimental error);

  • The findings have been previously published elsewhere without appropriate cross-referencing, permission, or justification (i.e. cases of redundant or duplicate publication);

  • There are ethical concerns such as plagiarism (the use of another person’s ideas, processes, results, or words without proper attribution, including material obtained through confidential peer review) or inappropriate authorship.

To ensure that retractions are handled in accordance with best publishing practices and in line with the Committee on Publication Ethics (COPE) Retraction Guidelines, BALANCE: Journal of Islamic Accounting follows the procedure outlined below:

  1. Potential retraction cases are referred to the Journal Editor.

  2. The Editor follows the step-by-step guidance provided in the relevant COPE flowcharts, including the evaluation of responses from the author(s) concerned.

  3. Prior to any formal action, the Editor’s findings are submitted to the Ethics Advisory Board to ensure consistency with recognised best practices.

  4. The final decision regarding retraction is communicated to the author(s) and, where appropriate, to relevant parties such as the author’s affiliated institution.

  5. A retraction notice is published online and in the next available issue of the journal.

It should be noted that the retention of copyright by authors does not grant an automatic right to withdraw an article after publication. The integrity of the published scholarly record is paramount, and COPE retraction guidelines apply in all such cases.

Article Correction

BALANCE: Journal of Islamic Accounting may consider issuing a correction when:

  • A limited portion of an otherwise reliable publication contains incorrect or misleading information, particularly as a result of an unintentional error; or

  • The list of authors or contributors is inaccurate (e.g. the omission of a qualified author or the inclusion of an individual who does not meet authorship criteria).

Corrections to peer-reviewed content fall into one of the following categories:

  • Publisher Correction (Erratum): A notice informing readers of a significant error introduced by the journal or publisher, typically during production, that affects the integrity of the publication record or the reputation of the author(s) or journal.

  • Author Correction (Corrigendum): A notice alerting readers to a significant error made by the author(s) that affects the publication record, the scientific integrity of the article, or the reputation of the author(s) or journal.

  • Addendum: An addition to the article provided by the author(s) to clarify inconsistencies, expand upon the original work, or update information contained in the main text.

The decision to publish a correction, and the appropriate type of correction, rests with the Journal Editor, sometimes in consultation with reviewers or members of the Editorial Board. The handling Editor will contact the author(s) for clarification as needed; however, the final decision remains at the discretion of the Editor.

Article Removal

In very limited and exceptional circumstances, it may be necessary to remove a published article from the journal’s online platform. This action will only be taken if the article is demonstrably defamatory, infringes the legal rights of others, is subject to, or is likely to become subject to, a court order, or poses a serious risk to public health if acted upon.

In such cases, the article’s metadata (including the title and author information) will remain accessible, while the full text will be replaced with a notice indicating that the article has been removed for legal reasons.

Article Replacement

In situations where an article, if acted upon, could pose a serious risk to public health, the author(s) may request the retraction of the original flawed article and its replacement with a corrected version. In such cases, the standard retraction procedure outlined above will be followed, with the distinction that the retraction notice will include a link to the corrected and republished article, together with its documented publication history.