Jurnal Ilmiah Akuntansi Indonesia (JIAI) is deeply committed to upholding the integrity, accuracy, and ongoing dialogue surrounding the scholarly research it publishes. In alignment with international publishing standards and the guidelines provided by the Committee on Publication Ethics (COPE) Guidelines on Post-Publication Discussions and Corrections, the journal provides appropriate channels for readers, researchers, and authors to engage in constructive academic debate and address post-publication concerns.

1. Letters to the Editor and Academic Feedback
JIAI welcomes critical comments, constructive feedback, and scholarly discussions regarding articles published in the journal. Readers and researchers wishing to raise substantive questions or offer alternative academic perspectives on a published paper should submit their feedback as a formal letter. Following the processes outlined in the COPE Guidelines for Post-Publication Discussion, authors of the original work are typically given a fair opportunity to formulate a formal response to ensure balanced scholarly discourse.

2. Corrections and Errata
When honest errors, technical omissions, or data inaccuracies are identified in published articles that do not fundamentally compromise the core conclusions of the research, JIAI will promptly issue a formal correction. In accordance with the COPE Flowchart on Retractions, Corrections, and Expressions of Concern, corrections are permanently linked to the original digital object identifier (DOI) version of the article to ensure readers are properly informed while preserving the permanent scholarly record.

3. Expressions of Concern
In situations where conclusive evidence regarding research integrity or ethical misconduct is temporarily unavailable, or where an ongoing institutional investigation is inconclusive, JIAI may issue