Ethical Clearance

Research Involving Human Participants

Papers submitted to BAJ (Behavioral Accounting Journal) that involve human participants must comply with internationally recognized ethical principles for research involving humans.

Authors must ensure that:

• the study was conducted in accordance with the ethical principles of the World Medical Association Declaration of Helsinki;
• the research protocol received approval from an appropriate Institutional Review Board (IRB), Research Ethics Committee (REC), or equivalent ethics committee before the study commenced;
• all participants voluntarily provided informed consent prior to participation; and
• for participants who are minors or otherwise unable to provide legal consent, written informed consent was obtained from a parent, legal guardian, or other legally authorized representative.

Authors should report the name of the approving ethics committee, approval number (where applicable), and approval date within the manuscript.