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An accounting irregularity is an entry or statement that does not conform to the normal laws, practises and rules of the accounting profession, having the deliberate intent to deceive or defraud. Accounting irregularities can consist of intentionally misstating amounts and other information in financial statements, or omitting information ...
"Think. Check. Submit." poster by an international initiative to help researchers avoid predatory publishing. Predatory publishing, also write-only publishing [1] [2] or deceptive publishing, [3] is an exploitative academic publishing business model, where the journal or publisher prioritizes self-interest at the expense of scholarship. It is ...
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
Cabells' Predatory Reports is a paid subscription service provided by Cabell Publishing featuring a database of deceptive and predatory journals, and Journalytics is a database of "verified, reputable journals", with details about those journals' acceptance rates and invited article percentages. [1]
The first journal to be hijacked was the Swiss journal Archives des Sciences. In 2012 and 2013, more than 20 academic journals were hijacked. [ 1 ] In some cases, scammers find their victims in conference proceedings , extracting authors' emails from papers and sending them fake calls for papers.
The publisher has no policies or practices for digital preservation, meaning that if the journal ceases operations, all of the content disappears from the internet. The publisher copy-proofs (locks) their PDFs, thus making it harder to check for plagiarism. The name of a journal is incongruent with the journal's mission.
A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.
Publishing in a predatory journal, knowingly or unknowingly, was discussed as a form of potential scientific misconduct. [26] [27] The peer-review process can have limitations when considering research outside the conventional scientific paradigm: social factors such as "groupthink" can interfere with open and fair deliberation of new research ...