Submission & Initial Screening (Desk Review)

The author submits the manuscript through the OJS system. The Editor-in-Chief performs an initial screening (Desk Review) to verify:

• Compliance with the ADFAN template and alignment with forensic accounting scope.
• Completeness of the 5 mandatory files (Cover Letter, Blind Manuscript, Title Page, Ethics Statement, Similarity Report).
• Similarity Check: Using Turnitin/iThenticate (Similarity Index must be ≤ 15%).
• Structured abstract format and minimum reference requirements (25 references, 80% primary sources).

*Manuscripts that do not pass this stage are returned to the author immediately with an explanation.

Double-Blind Peer Review

The manuscript is assigned to at least two independent reviewers with expertise in the relevant forensic accounting area.

• Anonymity: Both author and reviewer identities are concealed throughout the process.
• Evaluation Criteria: Originality, methodological rigor, analytical soundness, contribution to forensic accounting theory/practice, and alignment with ADFAN's thematic clusters.
• Reviewers submit their recommendations: Accept, Minor Revision, Major Revision, or Reject.
• Reviewers follow COPE Ethical Guidelines for Peer Reviewers.

Author Revision

The author revises the manuscript based on reviewer comments and suggestions.

• Authors must submit a detailed "Response to Reviewers" document explaining how each comment was addressed.
• Changes in the revised manuscript should be highlighted or marked for easy identification.
• If "Major Revision" was required, the revised manuscript may be sent back to the original reviewers for a second round of evaluation.

Editorial Decision & Acceptance

Based on the revised manuscript and reviewer recommendations, the Editor-in-Chief makes the final editorial decision.

• If accepted, a formal Letter of Acceptance (LoA) is issued to the corresponding author.
• Since ADFAN is a Diamond Open Access journal, no Article Processing Charge (APC) is applied.
• The manuscript proceeds directly to the production stage.

Production & Publication

The final stage before the article is published online.

• Copyediting: Grammar, style, and reference formatting correction (APA 7th Edition).
• Layout & Typesetting: Formatting into the final PDF and HTML versions.
• Proofreading: The corresponding author reviews and approves the final galley proof.
• DOI Activation: Digital Object Identifier (DOI) registered via Crossref (Prefix: 10.69726).
• Indexing: Article metadata submitted to Google Scholar, Crossref, Dimensions, and other indexing databases.