Because the research involves human subjects, every article submitted to IAJ; ISLAMIC ACCOUNTING JOURNAL must meet the ethical clearance requirements, including:
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Ethical approval for all research
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Protection of participants
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Informed consent
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No coercion
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The right to withdraw.
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Anonymity and confidentiality
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Appropriate exclusion criteria.
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Concern about participant’s health and well-being.
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Duty of care.
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Additional safeguards for research with vulnerable populations
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Ethical treatment of non-human animals.
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Appropriate supervision.
Further explanation regarding this can be accessed at the following links:
Code of Ethics for Researchers