Each article submitted to the Journal of Public and Business Accounting (JoPBA) undergoes a rigorous double-blind peer review process to ensure the highest level of academic quality and objectivity. During this process, the identities of both the authors and reviewers are concealed from each other to prevent bias and ensure an impartial evaluation of the manuscript. At least two qualified reviewers, who are experts in the relevant field, are assigned to assess the article.

The reviewers critically evaluate various aspects of the submission, including the originality, methodology, theoretical framework, data analysis, and overall contribution to the existing body of knowledge. They are also tasked with checking the clarity of the manuscript, the coherence of the arguments presented, and the relevance of the research findings to the journal's target audience.

This peer review system is integral to maintaining the journal’s commitment to academic excellence. It helps to ensure that only high-quality research, backed by solid academic rigor, is published. The reviewers provide detailed feedback, which may include suggestions for revisions or improvements. The final decision regarding the acceptance or rejection of an article rests with the editorial board, who carefully consider the reviewers’ recommendations, ensuring that all published articles meet the journal’s standards of scholarly integrity and excellence.

Through this meticulous peer review process, JoPBA upholds its reputation as a reliable platform for impactful research in the fields of public and business accounting. This system also promotes academic dialogue by facilitating the dissemination of thought-provoking research that adds significant value to both the academic community and industry practices.