Conflict of Interest Policy

Journal of Islamic Contemporary Accounting and Business requires disclosure of any financial, personal, or professional relationships that could influence research, authorship, or publication, in accordance with COPE guidelines.

Authors

All authors must disclose: financial interests (employment, consultancies, stock ownership, patents, funding); personal relationships that may influence outcomes; and institutional interests at the time of submission. If no conflict exists, authors must state: "The authors declare no conflict of interest."

Reviewers

Reviewers must decline to review manuscripts when they have a close personal or professional relationship with any author, a financial interest in the subject, are direct competitors, or have previously reviewed the manuscript for another journal.

Editors

Editors recuse themselves from handling manuscripts in which they have a conflict of interest. Such manuscripts are assigned to another editor or a guest editor.

Funding Disclosure

All funding sources must be acknowledged. Authors must specify the role of any funder in study design, data collection, analysis, interpretation, or the publication decision.