Correction and Retraction

The New Challenges in Accounting and Finance (NCAF) is dedicated to maintaining the integrity and accuracy of the academic record. We recognize our responsibility to correct errors or retract flawed publications in a timely manner, following the guidelines set by the Committee on Publication Ethics (COPE).

1. Corrections (Errata and Corrigenda): 

• Erratum: Issued when a significant error is made by the journal or publisher during the editing or production process (e.g., a mislabeled figure).
• Corrigendum: Issued when a significant error is made by the author(s) that affects the scientific integrity or understanding of the paper, but does not invalidate the overall results.
• Process: Corrections are published as a separate document linked to the original article, clearly detailing the error and the correction. These practices are based on and consistent with COPE guidelines on post-publication discussions and corrections 

2. Retractions:

A retraction is considered if there is clear evidence that the findings are unreliable (due to major error, fabrication, or falsification), if the research is unethical, or if there is major plagiarism.

• Process: The retracted article remains online (According to COPE guidelines (COPE Council. COPE Guidelines: Retraction Guidelines), but is clearly watermarked as “RETRACTED” on every page of the PDF. A separate Retraction Notice is published detailing the reasons for the retraction and who requested it. 

3. Editorial Expressions of Concern:

An Expression of Concern may be published if the editors have serious concerns regarding the integrity of a published article but an investigation is inconclusive or requires a significant amount of time to complete.