Authors intending to submit to Advances in Managerial Auditing Research (AMAR) should review the current Aims & Scope, accepted manuscript types, manuscript requirements, official manuscript template, separate Title Page requirements, peer-review process, publication ethics, Article Processing Charge policy, Open Access and licensing terms, and other applicable journal policies before submission.

AMAR accepts manuscripts written in English only. Authors should prepare original, academically rigorous, clearly written, and ethically compliant manuscripts that make a substantive scholarly contribution to at least one field included in the journal's current Aims & Scope.

All formal submissions must be made through the official AMAR Online Journal System (OJS). Manuscripts submitted only through personal email, messaging applications, or unofficial communication channels do not constitute formal journal submissions.

All fields explicitly included in the current AMAR Aims & Scope form part of the journal's main scholarly scope and have equal standing. These include auditing and assurance services, internal and external auditing, financial and managerial accounting, public-sector accounting and auditing, taxation, tax compliance, tax planning and policy, tax auditing and governance, corporate governance, audit committees, internal control, risk management, fraud and forensic accounting, audit quality, accounting and auditing regulation, accounting information systems, data analytics, sustainability reporting, environmental auditing, ESG assurance, professional ethics, accounting and auditing education, and related emerging scholarly issues.

A manuscript may establish scope eligibility through a substantive contribution to any one recognized AMAR field. It is not required to combine several fields when one explicitly recognized field provides the principal scholarly foundation.

AMAR accepts two manuscript types only: Research Paper and Literature Review Paper.

Research Paper presents original research using quantitative, qualitative, mixed-method, experimental, quasi-experimental, longitudinal, panel-data, cross-sectional, comparative, econometric, archival, computational, case-based, behavioral, textual, or other defensible original-research designs. The study must demonstrate appropriate theoretical or conceptual grounding, transparent methods, credible findings, and a substantive contribution.

Literature Review Paper presents a rigorous scholarly synthesis using an accurately identified and sufficiently transparent narrative, integrative, systematic, scoping, structured, bibliometric, meta-analytical, theory-oriented, concept-oriented, or other defensible literature-review approach. The manuscript must provide meaningful critical synthesis, theoretical or conceptual insights, methodological understanding, scholarly interpretation, or a focused future-research agenda.

Manuscript-Type Principle: Research designs, analytical techniques, datasets, conceptual contributions, methodological approaches, and literature-review techniques do not constitute separate manuscript types. Conceptual Papers are not accepted as a separate category. Theoretical, conceptual, empirical, professional, practical, policy, and methodological contributions may be developed within an eligible Research Paper or Literature Review Paper.

Authors must prepare and submit two separate files: (1) a Blinded Manuscript and (2) a Title Page & Author Information Form. These files serve different editorial purposes and must not be combined into a single submission document. Both files should be submitted in an editable Microsoft Word format, .doc or .docx, rather than PDF.

1. Blinded Manuscript: The blinded manuscript contains the article title, structured abstract, keywords, selected manuscript type, main text, tables, figures, supporting material where applicable, and references. It must not contain author names, institutional affiliations, author email addresses, acknowledgements revealing identity, identifying document properties, or other information that could reasonably disclose author identity.

2. Title Page & Author Information Form: The separate Title Page contains verified author names, institutional affiliations, email addresses, corresponding-author details, ORCID information, CRediT contributions, funding, conflicts of interest, Data Availability Statement, acknowledgements, research ethics and consent information where applicable, Generative AI disclosure, third-party permissions, and applicable author and publication declarations.

The corresponding author's ORCID is required. Other authors should provide their ORCID where available. Authors must verify that the institutional and corresponding-author information entered in OJS is consistent with the separate Title Page.

Before submission, authors must confirm that the manuscript is original, is not simultaneously under consideration by another journal, follows the selected AMAR manuscript type, complies with the current Aims & Scope, and satisfies the journal's research-integrity and submission requirements. Authors must accurately disclose relevant permissions for research instruments, datasets, and third-party materials where applicable.

Manuscripts should be prepared using the current official Advances in Research Master Manuscript Template. The main text must be written in clear academic English using Calisto MT, 11 pt, A4 page size, a single-column layout, and single spacing. Unnecessary blank space, inconsistent formatting, excessive repetition, and unused template instructions should be removed before submission.

The manuscript title must contain no more than 20 words. The structured abstract must not exceed 200 words. Authors must provide 1–6 relevant keywords and select only one of the two accepted manuscript types. The main text must follow the structure appropriate to the selected type.

The current manuscript template contains separate instructions for Research Papers and Literature Review Papers. Authors must retain only the appropriate manuscript structure and remove instructions or sections that do not apply to their selected paper type. Procedures, analytical techniques, software, statistical tests, review protocols, and other methodological details must be reported only when genuinely used.

The current master manuscript template and separate Title Page should be used for new submissions. Authors should ensure consistency between their files and the metadata supplied through OJS. The existing AMAR manuscript-template link is retained below for reference.

The abstract must be written in English, follow the labels corresponding to the selected manuscript type, and contain no more than 200 words. It should present the scholarly objective, research or review methodology, principal substantive findings, implications, and originality without unnecessarily reproducing the detailed numerical output presented in the manuscript.

Research Paper: Use the structured labels Purpose; Research Methodology; Results; Research limitations/Implications; Originality. The abstract should state the research objective or question, summarize the actual research design and analytical approach, communicate the principal empirical findings, identify material limitations and implications, and explain the study's novelty or scholarly contribution.

Literature Review Paper: Use the structured labels Purpose; Review Methodology; Findings; Research limitations/Implications; Originality. The abstract should state the review objective or question, describe the actual review approach, summarize the principal patterns, themes, debates, gaps, or conceptual insights, identify limitations and implications, and explain the review's distinctive scholarly contribution.

Detailed coefficients, p-values, test statistics, confidence intervals, fit indices, bibliometric counts, and other numerical outputs should normally be presented in the main text rather than the abstract. A specific numerical value should be included in the abstract only when essential to understanding the principal substantive finding. Authors must not exaggerate the strength, significance, generalizability, or implications of their findings.

A Research Paper should follow the current official manuscript template and normally use the main structure Introduction → Review of Literature → Research Methodology → Results and Discussion → Conclusion. Within Results and Discussion, empirical results and their scholarly interpretation must remain clearly distinguishable.

1. Introduction: Establish the state of the art, scholarly context, research problem, literature gap, novelty, objectives or research questions, and theoretical, methodological, practical, or policy significance. Clearly explain why the study matters and what contribution it intends to make.

2. Review of Literature: Critically evaluate and synthesize relevant theories, concepts, and prior empirical evidence. Explain consistencies, disagreements, unresolved questions, and relevant research gaps. Develop an appropriate conceptual foundation, research model, propositions, or hypotheses where justified. The section should advance an argument rather than merely list previous studies.

3. Research Methodology: Report the procedures genuinely used to generate and analyze the evidence. Describe the research design, population or unit of analysis, sample or case selection, research context, data sources, collection procedures, variables or constructs, measurement, analytical techniques, model specifications, validity or reliability procedures, software, and ethical safeguards where applicable. This section must describe methods rather than present empirical findings.

4. Results and Discussion: This main section should distinguish the presentation of evidence from scholarly interpretation, using the appropriate subheadings of the current template.

4.1 Research Results: Present the empirical findings accurately and transparently using relevant descriptive, statistical, qualitative, model-based, experimental, comparative, or other research evidence. Include material findings that do not support proposed hypotheses. Report appropriate tables, figures, analytical outputs, and substantive results without unnecessarily repeating every numerical value in the narrative.

4.2 Discussion: Interpret the substantive meaning of the results in relation to the theoretical or conceptual framework, previous research, the study context, and relevant scholarly debates. Explain agreements, differences, unexpected findings, and theoretical, methodological, professional, practical, or policy implications as applicable. Avoid repeating detailed coefficients, p-values, test statistics, tables, and findings already reported in the Research Results subsection.

5. Conclusion: Provide a concise synthesis that directly answers the research objectives, identifies the principal contribution, explains the most important implications, acknowledges relevant limitations, and proposes focused, defensible future-research directions. The Conclusion must not simply reproduce the Abstract, Results, or Discussion.

Evidence Placement Principle: Research Methodology explains what was done; Research Results reports what the evidence shows; Discussion interprets what the findings mean; and Conclusion states what the study ultimately establishes. Each section must perform a distinct scholarly function and avoid unnecessary duplication.

A Literature Review Paper should normally follow the structure Introduction → Review Methodology → Review Findings / Literature Synthesis → Discussion → Conclusion. Review methodology, evidence synthesis, interpretation, and conclusions must be presented as distinct scholarly functions.

1. Introduction: Establish the scholarly problem, review context, state of the literature, knowledge gap, review question or objective, significance, and intended contribution. Explain why a literature review is needed and what the review seeks to clarify, synthesize, extend, or critically evaluate.

2. Review Methodology: Accurately identify the review design and describe how the literature was identified, selected, organized, evaluated, and synthesized. Information sources, databases, search strategies, eligibility criteria, screening procedures, duplicate handling, analytical approaches, and software should be reported where applicable to the review actually conducted. Not all procedures are required for every review design.

3. Review Findings / Literature Synthesis: Present a substantive synthesis of the evidence through meaningful themes, concepts, theoretical perspectives, research streams, scholarly debates, methodological patterns, chronological developments, or research gaps. Quantitative and bibliometric findings should be reported here when relevant. Avoid a purely descriptive study-by-study listing without meaningful synthesis.

4. Discussion: Interpret the synthesis at a higher scholarly level. Explain what the accumulated literature establishes, where disagreements or limitations remain, how the review extends or challenges existing knowledge, and what theoretical, conceptual, methodological, professional, practical, or policy implications follow. Avoid repeating detailed bibliometric counts, tables, and evidence already presented.

5. Conclusion: Answer the review objective, synthesize its principal insights, explain originality and contribution, identify limitations, and provide a focused future-research agenda. Conclusions must remain proportionate to the evidence reviewed and should not merely restate the findings or discussion.

Review Integrity: Authors must accurately describe the review design actually conducted. Manuscripts must not claim systematic, PRISMA-based, scoping, bibliometric, meta-analytical, database-search, screening, or other specialized procedures unless those procedures were genuinely performed. A PRISMA flow diagram is appropriate only when the review design and actual procedures support its use. Bibliometric mapping or descriptive classification alone is insufficient where substantive scholarly synthesis is absent.

Tables and figures should be relevant, accurate, clearly numbered, appropriately titled, and placed near their first substantive discussion in the manuscript. Tables and figures must be numbered separately and consecutively. Table titles and figure titles should appear above the respective items, while sources, notes, and explanatory information should appear below.

Figures, diagrams, conceptual frameworks, thematic maps, review-flow diagrams, statistical charts, and bibliometric visualizations must accurately reflect the research design, review methodology, underlying evidence, and findings. Raster figures should preferably have a resolution of at least 300 DPI where applicable. All labels, symbols, data, arrows, relationships, and visual elements must remain clear and publication-ready.

Authors are responsible for securing and documenting necessary copyright permissions for reproduced or adapted figures, tables, datasets, images, research instruments, and other third-party materials. Unattributed reproduction, materially misleading visual modification, or alteration of research evidence is not acceptable.

AMAR accepts submissions in English only. Manuscripts must demonstrate appropriate grammar, academic tone, clarity, readability, terminology consistency, logical paragraph development, coherence, inclusive language, and international scholarly readability. Authors should follow relevant APA guidance concerning bias-free language.

Language editing and proofreading must preserve the scientific meaning, analytical evidence, research findings, conceptual relationships, and authorial claims. Authors are not required to purchase a commercial language-editing service as a condition of scholarly consideration or acceptance.

All in-text citations and reference-list entries must follow APA Style, 7th edition. Manuscripts should include at least 25 references, with at least 80% of references drawn from journal articles. Authors should prioritize relevant and recent scholarship, generally from approximately the last ten years, while retaining important seminal or foundational studies where academically necessary.

Literature Review Papers must draw on a sufficiently broad, appropriate, and defensible body of literature for the review objective, design, and scholarly contribution. The minimum reference requirement does not replace the need for adequate literature coverage or rigorous synthesis.

Every work cited in the manuscript must appear in the reference list, and every reference-list entry must be cited in the manuscript. Authors must verify the accuracy of author names, publication years, titles, journal names, volume and issue details, page ranges, publishers, DOIs, URLs, and other bibliographic metadata. DOI links should be provided whenever available, and stable URLs should be supplied for eligible online sources.

References must be genuine, traceable, relevant, and accurately represented. Fabricated, fictitious, hallucinated, materially inaccurate, misleading, or unverifiable references are not permitted. Sources must not be cited as supporting claims that they do not substantiate.

Authors are strongly encouraged to use reference-management software such as Zotero, Mendeley, or EndNote and to complete a thorough citation-to-reference reconciliation before submission. The corresponding author and all coauthors retain responsibility for the accuracy and integrity of the submitted reference list.

All listed authors must have made appropriate scholarly contributions, approved the submitted manuscript, agreed to the reported authorship order, and accepted responsibility for the integrity of the work. Authorship must reflect genuine contribution rather than honorary, guest, gift, or otherwise unsupported authorship arrangements.

The corresponding author's ORCID is mandatory. Other authors should provide their ORCID where available. Authorship contributions must be reported using the current CRediT contributor-role framework, accurately reflecting each author's actual contributions.

The separate Title Page & Author Information Form must include the final article title, selected manuscript type, manuscript identification number where already assigned, full author names without academic titles or ranks, complete affiliations, email addresses, corresponding-author information, ORCID details, and applicable CRediT contributions.

Authors must accurately complete applicable declarations concerning research ethics, institutional or organizational approval, informed consent, publication consent, data-use permission, confidentiality, funding, conflicts of interest, Data Availability, acknowledgements, Generative AI or AI-assisted technologies, third-party material permissions, originality, concurrent submission, final manuscript approval, and author accountability.

Ethics approvals, approval numbers, consent statements, institutional authorizations, permissions, funding information, data-access claims, author contributions, and other publication declarations must not be invented, inferred, or presented inaccurately. Where a declaration does not apply, its status must be reported truthfully in accordance with the Title Page instructions and journal policy.

The official Title Page incorporates the normal author-confirmation process. A separate author statement letter is not required in the standard AMAR workflow unless specifically requested by the Editorial Office. The Title Page must remain separate from the blinded manuscript throughout the applicable anonymous review process.

Generative AI systems and AI-assisted tools cannot be listed as authors or credited with human authorship responsibility because they cannot assume accountability for originality, accuracy, research integrity, ethical compliance, or the final published scholarly record.

Authors remain fully responsible for the manuscript's content, research design, data, analysis, interpretation, citations, references, originality, confidentiality, ethical compliance, and final scholarly claims. AI-generated or AI-assisted text, calculations, citations, summaries, interpretations, code, figures, and other outputs must be independently checked and verified before inclusion.

Substantive use of Generative AI or AI-assisted technologies must be disclosed accurately where applicable, using the journal's designated Title Page or declaration process. Authors must not upload confidential data, identifiable participant information, unpublished third-party materials, or otherwise protected content into external systems where confidentiality, authorization, intellectual-property rights, and appropriate data protection cannot be assured.

AMAR applies double-anonymous peer review. The identities of authors are not disclosed to reviewers, and the identities of reviewers are not disclosed to authors. The separate Title Page is maintained outside the blinded manuscript for the purposes of confidential editorial administration and author verification.

Submitted manuscripts undergo initial editorial screening for Aims & Scope relevance, correct manuscript type, originality, scholarly contribution, methodological or review-methodological adequacy, research integrity, citation accuracy, anonymization, similarity concerns, and compliance with journal submission requirements.

Manuscripts that pass editorial screening are normally evaluated by at least two independent reviewers with appropriate substantive, theoretical, conceptual, or methodological expertise. Reviewers provide independent scholarly assessments and recommendations. Reviewer recommendations are advisory rather than automatically binding.

Authors may be requested to revise their manuscripts and provide clear, accurate responses to reviewer and editorial comments. Revised submissions are evaluated to determine whether substantive concerns have been adequately addressed and whether material scientific, ethical, methodological, or integrity problems remain.

Final scientific-editorial responsibility remains with the responsible academic editor and, where applicable, the Editor-in-Chief. The editorial decision is based on the manuscript, research or review evidence, scholarly contribution, reviewer reports, author responses, revised files, research-integrity requirements, and applicable AMAR policies.

Manuscripts that clearly fall outside the current Aims & Scope, fail to meet one of the two recognized manuscript types, lack adequate scholarly contribution, contain serious research-integrity concerns, or do not satisfy essential submission requirements may be declined during initial editorial screening without external peer review.

AMAR provides immediate Open Access to published scholarly articles without subscription charges. Authors retain copyright, and published articles are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), subject to the attribution and reuse requirements of that license and any applicable third-party rights.

For an accepted manuscript where at least one author is institutionally affiliated with an institution in Indonesia, the current standard AMAR Article Processing Charge is IDR 500,000 per accepted manuscript.

Where all authors are institutionally affiliated exclusively with institutions outside Indonesia, the manuscript receives a full APC waiver / IDR 0. Institutional affiliation determines APC or waiver eligibility, rather than nationality, citizenship, residence, country of birth, or another personal characteristic. Mixed authorship including at least one Indonesian institutional affiliation is subject to the standard APC.

No APC is payable before final scientific-editorial acceptance. The Editorial Office verifies the applicable APC or waiver after acceptance. Where payment applies, an official AMAR invoice provides the authorized payment instructions. APC payment, ability to pay, waiver eligibility, or waiver status does not influence screening, reviewer selection, peer review, revision requirements, or scientific-editorial decisions.

AMAR does not charge a mandatory submission fee, peer-review fee, page charge, color-figure charge, mandatory language-editing fee, or separate withdrawal fee. Authors are not required to purchase commercial language editing, proofreading, formatting, consulting, or editorial assistance as a condition of manuscript consideration or acceptance.

Previously issued official invoices and agreed payment terms are not changed retroactively merely because the current APC policy differs from an earlier administrative arrangement. Authors should consult the current APC Policy for payment, waiver administration, withdrawal, refund, and payment-security information.

Payment Security: AMAR does not authorize third parties to guarantee manuscript acceptance or publication. Payment requests are valid only when supported by official post-acceptance invoicing and communication through authorized journal channels. Authors should verify all payment instructions with the Editorial Office before making a transfer.

AMAR publishes one annual volume comprising exactly three regular numbered issues. Its annual publication schedule follows the issue periods No. 1 January–April, No. 2 May–August, and No. 3 September–December.

Continuous Publication: Beginning on 1 September 2026, AMAR applies a continuous publication model within the active numbered issue. This model permits individual articles to be published online after completing independent peer review, final scientific-editorial acceptance, copyediting, proofreading, production, and metadata verification.

Under continuous publication, an accepted article does not need to wait until every article assigned to the same issue has completed production. Each formally published article remains assigned to the appropriate volume and numbered issue and becomes part of the journal's official scholarly record. Continuous publication does not increase the number of regular issues or replace the journal's three-issue annual structure.

Version of Record: The formally published online article constitutes the authoritative Version of Record. Published articles receive the applicable final bibliographic information and DOI or other required metadata so that they may be cited, discovered, preserved, and disseminated after formal publication.

Historical Record Protection: Previously published volume and issue assignments, article publication dates, pagination, metadata, bibliographic information, DOI records, and established citations remain unchanged. The current publication model does not retrospectively reclassify articles or alter the permanent scholarly record.

Publication Ethics: Authors must comply with AMAR policies concerning originality, authorship and contributorship, conflicts of interest, research ethics, informed consent, data integrity, transparency, confidentiality, citation integrity, Generative AI use, independent peer review, corrections, Expressions of Concern, retractions, and other matters affecting responsible scholarly publication.

Before submitting to AMAR, authors should verify scope eligibility, select the correct manuscript type, prepare the current official manuscript template, complete the separate Title Page, remove all identifying information from the blinded manuscript, verify the abstract and keywords, reconcile citations with the reference list, confirm the accuracy of data and analytical results, and complete all applicable research-ethics and publication declarations.

Authors should ensure that every coauthor has approved the submission and authorship order, that the manuscript is not simultaneously under consideration elsewhere, that relevant third-party permissions are in place, and that all required OJS metadata are accurate and consistent with the separate Title Page. Formal submission takes place only through the official AMAR OJS platform.

Principal Editorial Contact: Matters requiring scientific-editorial attention may be directed to the Editor-in-Chief, Taufiq Supriadi, at editor@advancesinresearch.id.

Journal & Administrative Support: Questions about submission administration, editorial correspondence, manuscript files, OJS access, and applicable journal procedures may be directed to the Managing Editor, Muslim Muslim, at advancesresearch@gmail.com.

Administrative WhatsApp: +62 821 9454 8786. Administrative communication does not replace formal manuscript submission or the official scholarly evaluation and editorial-decision process conducted through OJS.