Licensing and Copyright
Attribution
Any use or citation of articles published in this journal must appropriately credit the author(s), include a link to the license, and indicate if any changes were made to the original work. This must be done in a reasonable manner, but should not imply that the publisher endorses or is involved in the use of the work.

ShareAlike
If you adapt, modify, or build upon the published material, you are required to distribute the resulting derivative work under the same license as the original.

Access and Authors' Rights Policy
JoPBA: Journal of Public and Business Accounting grants readers the freedom to read, download, copy, distribute, print, browse, or link to the full text of any article, as well as use it for any lawful purpose.

Furthermore:

• Authors retain full copyright over their scholarly works without any restrictions imposed by the journal.

• Authors are permitted to archive their submitted manuscripts (preprints) in an open-access repository.

• Authors are also allowed to archive the final published version (postprints) of their articles in an open-access repository, provided they indicate that the article was first published in this journal.