Plagiarism

REFA: Research in Finance and Accounting is committed to maintaining the highest standards of academic integrity by ensuring that all published manuscripts are free from plagiarism. Plagiarism includes the use of others’ ideas, text, data, or figures without proper acknowledgment, as well as self-plagiarism and duplicate publication. All submitted manuscripts are screened using reputable plagiarism detection software prior to the peer review process. The maximum acceptable similarity index is 20%, with no more than 5% similarity from a single source. Manuscripts that exceed these thresholds may be returned to authors for revision or rejected, depending on the severity of the similarity. If plagiarism is identified at any stage of the publication process, the editorial board reserves the right to reject or retract the manuscript in accordance with the journal’s publication ethics policy.