Withdrawal Policy

The "Governance Accounting Archive Review" ("GAAR") recognizes that circumstances may arise where authors need to withdraw their manuscripts before or after publication. This policy outlines the procedure for manuscript withdrawal and the associated consequences.

1. Pre-Publication Withdrawal:

• Authors can withdraw their manuscript at any point before it is formally accepted for publication.
• This includes the initial submission stage, during peer review, and after any revisions requested by the editors.
• To withdraw a manuscript, authors must send a written request to the editor-in-chief, stating the reason for withdrawal.
• No further action is required if the manuscript has not yet undergone peer review.
• For manuscripts undergoing peer review, GAAR will make reasonable efforts to notify reviewers and halt the review process upon receiving the withdrawal request. However, depending on the review stage and reviewers' availability, some reviews may already be completed.
• Manuscripts withdrawn before formal acceptance will not be included in the publication record and will not be considered for future submissions to GAAR.

2. Post-Publication Withdrawal:

• Withdrawal of a published manuscript is an exceptional circumstance and will only be considered in rare cases where:
  • There is a serious error or factual inaccuracy in the published article that could have significant consequences.
  • The article is found to be plagiarized or constitutes ethical misconduct.
  • The article infringes on the copyright of others.
• Authors requesting post-publication withdrawal must submit a detailed explanation to the editor-in-chief, outlining the reason for withdrawal and providing supporting evidence.
• The editor-in-chief, in consultation with the editorial board, will review the request and make a final decision.
• If the withdrawal request is approved, GAAR will take the following actions:
  • A retraction notice will be published prominently in the journal, stating the reason for withdrawal and the date of the original publication.
  • The original article will be marked as "retracted" and made inaccessible online.
  • Access to the article may be provided upon request for legitimate research purposes.

3. Consequences of Withdrawal:

• Withdrawing a manuscript before or after publication may have consequences for the authors, including:
  • Difficulty in publishing the same or similar work elsewhere.
  • Damage to the authors' reputation within the academic community.
  • Potential legal action from reviewers, editors, or publishers.