Author Guidelines

 
Submission & Style

Author Guidelines (2026)

Advanced Forensic Accounting Innovation (ADFAN)

Comprehensive instructions for manuscript preparation and submission.

ADFAN Cover

Mandatory Submission Requirements

Before submitting via OJS, authors MUST prepare the following 5 separate files to ensure ethical compliance and proper double-blind peer-review process:

1. Cover Letter Letter to Editor explaining forensic novelty & originality of the investigation.
2. Blind Manuscript Article text WITHOUT author names/affiliations for double-blind review.
3. Title Page Full author identities, affiliations, ORCID iDs, and corresponding author contact.
4. Ethics Statement Signed declaration of CRediT roles, Conflict of Interest, Data Availability & AI usage disclosure.
5. Similarity Report Full PDF report from Turnitin/iThenticate. Similarity Index must be < 15% (excluding references).
File Format
Microsoft Word (.docx)
Word Count
5,000–10,000 words
Language
English (Required)
Review Type
Double-Blind Peer Review
APC
See APC Policy page

Manuscript Structure

 
Title & Abstract

Title max 18 words, concise and informative. Abstract (200–250 words) must be structured: Purpose, Design/Methodology/Approach, Findings, Research Limitations/Implications, Practical Implications, and Originality/Value. Include 4–6 keywords relevant to forensic accounting.

 
1. Introduction

Clearly state the forensic accounting problem, research gap, urgency of the investigation, theoretical foundation, research objectives, and the structure of the paper. Establish why the forensic issue matters to scholars, practitioners, and regulators.

 
2. Literature Review & Hypothesis Development

Synthesize relevant forensic accounting theories (Fraud Triangle, Fraud Diamond, Fraud Pentagon, General Strain Theory, etc.). Critically analyze prior forensic studies; do not merely list them. Develop clear, testable hypotheses grounded in the literature.

 
3. Research Methods

Detail the research design (experimental, archival, survey, case-based analytics, mixed methods). Describe sample selection, data sources, variables (dependent/independent), and analytical techniques (statistical modeling, network analysis, text mining, simulation, etc.). Ensure reproducibility.

 
4. Results & Discussion

Present findings objectively using tables and figures. Discussion must interpret results in the context of forensic accounting theory, compare with prior investigations, and explain anomalies or unexpected findings. Address implications for fraud detection, litigation support, or investigative practice.

 
5. Conclusion

Summarize key findings. Articulate theoretical contributions to forensic accounting literature and practical implications for investigators, auditors, regulators, and courtroom practice. Acknowledge limitations honestly and propose specific future research directions.

Typography & Layout

  • Font: Times New Roman 12pt (Normal) for body text.
  • Spacing: 1.15 line spacing throughout.
  • Paper Size: A4 (210 × 297 mm) with 2.5 cm margins (top, bottom, left, right).
  • Headings:
    • Level 1: Bold, Title Case, numbered (e.g., 1. Introduction)
    • Level 2: Italic, Title Case, numbered (e.g., 2.1. Fraud Triangle Theory)
  • Paragraph: Justified alignment. First line indent 1.27 cm.

Tables, Figures & Evidence

  • Placement: Center aligned, placed after first citation in text.
  • Tables: Must be editable (Word table, NOT images). Horizontal lines only (no vertical lines).
  • Figures: High resolution (min 300 dpi). Grayscale or color acceptable.
  • Evidence Displays: Fraud matrices, network graphs, transaction flow diagrams, and forensic dashboards are encouraged.
  • Titles:
    • Table: Above the table, Left Aligned (Cambria 10pt, Bold for "Table X.").
    • Figure: Below the figure, Center Aligned (Cambria 10pt, Bold for "Figure X.").

Reference Management

References must be managed using Mendeley or Zotero in APA 7th Edition style. All in-text citations must follow the author-date format (e.g., Smith, 2024; Jones & Lee, 2023).

Reference Requirements:
  • Minimum 25 references.
  • At least 80% must be from primary sources (Journal articles, Conference proceedings) published in the last 10 years.
  • Must cite articles from reputable international journals (Scopus/WoS indexed) in forensic accounting, auditing, fraud examination, or related fields.
  • Self-citation is limited to a maximum of 3 references.

Step-by-Step Submission Guide

1

Prepare Your Files (Before Logging In)

Do not start the submission process until you have these 5 distinct files saved on your computer:

  • ✔ Cover Letter (PDF)
  • ✔ Blind Manuscript (DOCX)
  • ✔ Title Page (DOCX)
  • ✔ Ethics Statement (PDF)
  • ✔ Similarity Report (PDF)
2

Registration (If You Don't Have an Account)

Click "Register" at the top right corner. You MUST complete all asterisked (*) fields accurately:

Key Fields to Complete:
• Given Name: Your first name (as it appears in publications).
• Family Name: Your last name/surname.
• Affiliation: Format: Department, Faculty, University, Country (e.g., Dept. of Accounting, Universitas Indonesia, Indonesia).
• Country: Select from dropdown list.
• ORCID iD: Required. Register at orcid.org if you don't have one.
• Email & Password: Use an active institutional email preferred.
• Privacy Statement: Check "Yes, I agree...".
3

Tab 1: Start Submission

Log in and click "New Submission".

  • Section: Select "Articles" (or "Research Article").
  • Submission Language: English.
  • Submission Requirements: Check ALL boxes to confirm compliance with each requirement.
  • Comments for the Editor: (Optional) You may suggest up to 3 potential reviewers with their names, affiliations, and emails. You may also list opposed reviewers with justification.
  • Acknowledge Copyright: Check "Yes, I agree to the terms of this copyright statement".
  • Click "Save and Continue".
4

Tab 2: Upload Submission (CRITICAL STEP)

Click "Upload File". A pop-up will appear. You must select the correct "Article Component" for each file. Upload files in this exact order:

File Name Select This Component Description
Blind Manuscript.docx Article Text Main manuscript WITHOUT author details
Title Page.docx Title Page Full author names, affiliations, ORCID
Cover Letter.pdf Supplementary File Letter explaining forensic contribution
Ethics Statement.pdf Supplementary File Signed ethics & disclosure form
Similarity Report.pdf Plagiarism Report Turnitin/iThenticate full PDF

Repeat "Upload File" until all 5 files are uploaded. Then click "Save and Continue".

5

Tab 3: Enter Metadata (Details)

  • Title: Paste your full title. Use "Title Case". Do not use all caps.
  • Abstract: Paste your structured abstract exactly as it appears in your manuscript.
  • List of Contributors (Authors): IMPORTANT!
    Click "Add Contributor" to add each co-author. You must complete:
    • Full Name & Email (institutional email preferred)
    • Country & Affiliation (University/Institution)
    • ORCID iD (Required for Scopus/WoS indexing)
    • Role: Select "Author"
    • Check "Principal contact for editorial correspondence" for the corresponding author only
  • Keywords: Type each keyword and press 'Enter' to lock it. Add 4–6 keywords that reflect forensic accounting topics (e.g., fraud detection, forensic analytics, money laundering, digital evidence).
  • Language: English.
  • References: Copy your complete reference list in APA 7th Edition format and paste it into the References field. This aids metadata indexing.
6

Tab 4: Confirmation

Review all your uploaded files and metadata carefully. Verify author names, affiliations, and file assignments. If everything is correct, click the final button:

"Finish Submission"

You will receive an automated email confirmation. If you do not click this final button, the editorial office will not receive your manuscript.

⚠️ Important Notes for Authors

  • ADFAN strictly follows COPE (Committee on Publication Ethics) guidelines. Any form of plagiarism, data fabrication, or undisclosed conflict of interest will result in immediate rejection.
  • Manuscripts that do not follow the structured abstract format, reference style (APA 7th), or blind manuscript requirement will be returned at the desk review stage.
  • All submissions are screened using similarity detection software. The acceptable similarity index is < 15% (excluding bibliography and direct quotes).
  • Authors must disclose any use of AI-assisted technologies (e.g., ChatGPT, Grammarly) in the Ethics Statement. AI tools cannot be listed as co-authors.
  • The corresponding author is responsible for ensuring all co-authors have reviewed and approved the final manuscript before submission.
  • ADFAN does not charge submission fees. Article Processing Charges (APC) apply only upon acceptance. See the APC Policy page for details.

© 2026 Advanced Forensic Accounting Innovation (ADFAN). Published by PT. Inovasi Analisis Data.

Indexed in: Scopus (under evaluation) | Crossref (DOI: 10.69726) | Dimensions | Google Scholar