1. Definitions

Withdrawal  a request to remove a manuscript before formal publication (online or in an issue). Withdrawal is possible while the manuscript remains unpublished (e.g., during review or in production), subject to editorial assessment.

Retraction the formal removal or flagging of a published article when its findings are unreliable, or the article breaches ethical or legal standards. Retraction is a permanent notice appended to the published record; the original article remains accessible but is clearly labelled as retracted.

2. Grounds for Withdrawal and Retraction

Withdrawals and retractions are considered for, but not limited to, the following reasons:

• Evidence of plagiarism, duplicate publication, or redundant publication.
• Falsified or fabricated data, image manipulation, or serious methodological errors that invalidate the findings.
• Serious undisclosed conflicts of interest affecting the integrity of the research.
• Ethical breaches, such as lack of required human or animal research approvals or lack of informed consent where applicable.
• Legal issues (e.g., defamation, copyright infringement) that require removal or correction of content.
• Authorship disputes where authorship cannot be resolved and materially affects the integrity of the work.
• Publisher or editorial error (e.g., duplicate publication due to production errors) that necessitates withdrawal or retraction.

3. Procedure for Withdrawal (Pre-Publication)

1. Authors who wish to withdraw a manuscript must submit a written request to the Editorial Office explaining the reason for withdrawal and signed by all corresponding authors.
2. The editorial team will verify the request, confirm that the manuscript has not been published, and check for any contractual or ethical constraints (e.g., funding or institutional obligations).
3. If withdrawal is approved, the journal will confirm in writing to the corresponding author. If the manuscript is linked to a DOI or preprint record, the journal will update records accordingly and, if appropriate, publish a short note explaining the withdrawal reason.
4. If authors attempt to withdraw after the article has been published online or assigned to an issue, the request will be treated as a retraction request and handled under the retraction procedure below.

4. Procedure for Retraction (Post-Publication)

Retraction decisions are serious and follow a careful, documented process to protect the scholarly record and the rights of all parties involved.

1. Triggering an investigation: Allegations may originate from editors, reviewers, readers, institutions, or authors. All allegations will be logged and initially assessed for credibility.
2. Preliminary assessment: The Editor-in-Chief will perform an initial review, which may include running plagiarism checks, verifying data or images, and reviewing peer-review records.
3. Contacting authors: The editorial office will contact the corresponding author(s) to request an explanation and any supporting documentation (raw data, ethics approvals, consent forms, etc.). Authors will be given reasonable time to respond.
4. Institutional involvement: For serious allegations (e.g., fabrication, falsification, or ethical breaches), the journal may contact the authors’ institution(s) and request formal investigation according to institutional procedures.
5. Decision-making: After reviewing all evidence, including institutional reports when available, the Editor-in-Chief — in consultation with the editorial board and, if necessary, external experts — will determine the appropriate action (correction, expression of concern, or retraction).
6. Issuing the notice: If retraction is warranted, a formal retraction notice will be published promptly and linked to the original article. The article’s PDF and HTML will be watermarked or labelled as “Retracted” on every page, but the full text will remain accessible to preserve the scholarly record and transparency.
7. Indexing and notifications: The journal will notify indexing services, aggregators, and relevant databases (e.g., CrossRef) of the retraction and ensure metadata are updated.

5. Content of Retraction or Withdrawal Notices

Notices should be clear, factual, and linked to the original article. They will typically include:

• Article title, authors, journal citation, DOI, and publication date.
• Statement of retraction or withdrawal and the date the notice is issued.
• Clear reason(s) for the action (e.g., unreliable findings due to error; plagiarism; ethical breach), without defamatory language.
• Who is issuing the notice (authors, editor, publisher) and whether the authors agree with the retraction when applicable.
• Reference to any institutional investigation where appropriate.

6. Sample Notice Templates

Retraction Notice (example)

Retraction: [Article Title], [Authors]. Journal of Accounting, Economics & Management (JAEM), [Volume(Issue)], [Year]. DOI: [doi].

This article has been retracted at the request of the Editor-in-Chief following an investigation which concluded that [brief factual reason — e.g., "the findings are unreliable due to evidence of data fabrication" / "significant overlap with previously published work without appropriate citation"]. The retraction was agreed by [specify parties: e.g., "the authors and the Editor-in-Chief" or "the Editor-in-Chief"]. The journal regrets any inconvenience caused to readers.
      

Withdrawal Notice (example, pre-publication)

Withdrawal: [Manuscript Title], [Authors]. Manuscript ID: [ID].

The authors have requested withdrawal of this manuscript prior to publication for the following reason(s): [concise reason]. The Editorial Office has approved the withdrawal on [date]. The manuscript will not be published in JAEM.
      

7. Appeals and Author Response

Authors have the right to respond to allegations and to appeal editorial decisions. Appeals should be submitted in writing to the Editor-in-Chief, providing new evidence or substantive arguments. Appeals will be handled by senior editorial officers or an independent panel not previously involved in the case to ensure impartiality.

8. Confidentiality & Protection of Whistleblowers

Investigations will be handled confidentially to the extent possible. Whistleblowers who report allegations in good faith will be protected from retaliation. False or malicious allegations may result in sanctions against the complainant.

9. Post-Decision Actions & Record Keeping

• All records related to an investigation (correspondence, evidence, decisions) will be retained by the editorial office for a minimum period in line with institutional policy.
• Metadata for retracted articles will be clearly updated (CrossRef, indexing services) to prevent inadvertent citation of unreliable findings.
• Where appropriate, the journal will publish an editorial summary of systemic issues discovered (e.g., if multiple papers from the same source display similar defects).

10. Sanctions

Depending on the severity and intent of the breach, possible sanctions include rejection, retraction, notification to the authors’ institution and funders, temporary or permanent ban from submitting to JAEM, and publication of the sanction decision where appropriate.