Editorial Policies

Focus and Scope

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published the articles from Call For Paper that managed by ACFE Indonesia Chapter.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process


1. Articles should be typed on A4 paper
2. The title and identity of the writer (name and email address, and/or letter address) are written on the top under the title of the article.
3. Articles should not exceed 7.000 words or it is between 15-20 pages, 11 font of Book Antiqua, in one space, including the references and tables.
4. Left, right, top, and bottom margin are about 1 inch
5. Direct quotation more than three lines should be indented and typed in one space.
6. Quotation, pictures or references should show the resources and year. Name, year, and page are stated if it is from the book, in which all should be consistently the same as mentioned in the references.
7. References are preferably derived from the up-to-date references or the past 10 year publication copy right date.
8. The number of pages should be on the bottom with central position.
9. No and title of the tables or pictures are written above the tables, pictures, bold typed, and the titles should be placed under the no of tables or pictures.
10. Include the sources of tables and pictures underneath.
11. Include the CV separately: it should tell home address, institution, phone no that can be easily contacted, education background, some titles of recent publications or research activities, field of education and interest of research, and work experience or organization.

The framework of writing the articles are as the following: (1) title, (2) abstract, (3) introduction, (4) theoretical framework and hypothesis (if any), (5) research method, (6) data analysis, and discussion, (7) conclusion, implication, suggestion, and limitation(8) references, and (9) appendices. The details above are as the following.

Title of the Article
It should reflect the content, and use the words, terms, abbreviations, formulas, registers as commonly used in the research report.

• Abstract should include the research topic or problem, purpose of the research, method of the research, results, and implication.
• In one paragraph between 150 – 200 words.
• Above the article, Justify, Book Antiqua, 11.
• Written in sound English
• Include 2 – 5 keywords underneath

Introduction should be about one page, containing the background, reasons to do the research, problem formulation, purpose of the research and without sub-heading, bullets, or numbering.

Theoretical Framework and Hypothesis (If Any)
It describes the previously related studies as the primary sources. The use of secondary sources of references should not dominate the total references. Quotation should be maximally one paragraph and/ or the gist of the quoted sources.

Research Method
It comprises the procedures or steps of the research, e.g., from the methods of sampling to the data analysis, and presented in brief and concisely by numbering.

Data Analysis and Discussion
It presents the analysis of the related results, theories, and hypotheses (if any) based on the writer’s reasoning. Data analysis and discussion should be presented in brief but clear and it is not dominated by table presentation. The tables which are presented should not be the rough output but in the processed and brief summary. Tables and pictures are presented consistently in the center and the titles are above the tables or pictures.

Conclusion, Implication, Suggestions, and Limitations
It is the closing of the article which reflects the essence and reasoning of the research by the writer. It is also logically based on the evidence taken from, and presented by the writer in paragraphs. Implication, limitations, and suggestions are also presented in paragraphs without numbering.

Primary sources are preferably high valued while the secondary ones should not dominate the total references. The style of reference writing follows the Harvard Style.

Appendices consist of research instruments, supporting data, pictures, and others that support the articles and help readers understand the research articles.



Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.


Publication Ethics


Publication Ethics guidelines
(These guidelines are based on Emerald publications)


All APF journal editors are fully committed to ethical publication practice.

Ethical Issues arising in scholarly publishing

  • Plagiarism
  • Redundant publication (dual publication)
  • Self-plagiarism (sometimes known as text recycling)
  • Authorship issues
  • Coercive citation
  • Defamation/libel
  • Fabricated data
  • Unethical research and review
  • Conflicts of interest
  • Basic principles

Authors submitting works to Asia Pacific Fraud Journal warrant the following:

Their article/chapter is original;
The work has not been submitted elsewhere, and is not under consideration with any other publication;
The work does not include libelous, defamatory or unlawful statements;
Permission has been cleared for any third party material included;
Proof of consent has been obtained for any named individuals or organizations;
Authorship has been agreed prior to submission and that no one has been ‘gifted’ authorship or denied credit as an author (“ghost authorship”)
Authors submitting works to Asia Pacific Fraud Journal do so on the understanding if it is discovered that these basic principles have not been adhered to, action will be taken following the Asia Pacific Fraud Journal guidelines and may result in one of the following Correction notices.

Erratum: This generally refers to a production error, which has been introduced during the publication process. If an erratum is issued, it will appear on the abstract of the online version of the paper to ensure full visibility. The erratum will also appear in the hard copy of the next volume or issue of the publication.

Corrigendum: This generally refers to an author error or oversight, prior to the paper’s submission to the publication. If a corrigendum is issued, it will appear on the abstract of the online version of the paper to ensure full visibility. The corrigendum will also appear in the hard copy of the next volume or issue of the publication.

Retraction notice: A retraction notice will be issued in serious cases of ethical misconduct or where the research is seriously flawed and misleading. In normal circumstances, the paper will remain in the online version of the journal or book. A retraction notice will appear on the online version of the paper. The retraction notice will also appear in the hard copy of the next volume or issue of the publication.

Note of clarification: A note of clarification will be used when a point needs to be emphasized or clarified in the text but it does not constitute a correction. Please note that any correction has to be highlighted as a stated erratum, corrigendum or note of clarification and the text cannot be amended. This is to make sure that the reader is aware of any changes to the text which they might have cited or referred to in their subsequent research or practice.

Expression of concern: In cases where a conclusion is unclear or where we are unable to make a fair decision due to conflicts of interest or lack of information, we will publish an expression of concern regarding the paper. An expression of concern will appear on the online version of the paper at the abstract level in order to ensure visibility for all readers, including non-subscribers.

Please note that for legal reasons or when an article or chapter forms evidence in an independent hearing, we may not be able to take action until all matters have been fully resolved.

Please also note that Asia Pacific Fraud Journal reserves the right to not proceed with a case if the complainant presents a false name or affiliation or acts in an inappropriate or threatening manner towards Emerald editors and staff.


Asia Pacific Fraud Journal requires that all research and review submitted to the journal is original and the author agrees to these terms upon assignment and acceptance.

Please refer to the Asia Pacific Fraud Journal guidelines for the processes that Asia Pacific Fraud Journal follows in cases of alleged plagiarism in submitted or published articles.

Redundant publication (also known as dual publication)

Authors are expected to submit original, previously unpublished content to Asia Pacific Fraud Journal. It is unacceptable academic practice to submit to more than one journal at the same time – authors are expected to wait until receiving a decision from one journal before submitting to the next.

Text recycling (sometimes known as self-plagiarism)

Authors are expected to submit original content to Asia Pacific Fraud Journal. It is only acceptable for research to be repeated if it leads to different or new conclusions or for comparisons with new data. In all cases, it is important to reference the previously published work.
If any element of the work has been published previously, you must ensure that this work is fully referenced and state it at the point of submission so that the Editor may make a fully informed decision.

Authorship issues

In multi-authored papers, it is important that all authors that have made a significant contribution to the paper are listed. Those who have provided support but have not contributed to the research should be acknowledged in an Acknowledgements section.

Authorship issues fall into three main types:

The exclusion of a contributor from the list of authors
The inclusion of a named person who has not contributed to the paper or does not wish to be associated with the research
The order of the authors on the paper and the level of contribution that they have made to the paper.
Asia Pacific Fraud Journal will endeavor to facilitate a resolution to an authorship dispute. However, as the research process is undertaken prior to the paper being submitted to Asia Pacific Fraud Journal, it is not possible for Asia Pacific Fraud Journal or the editors to comment on the level of contribution by each author.

If the matter cannot be resolved, Asia Pacific Fraud Journal will refer the matter to the authors' institutions.

If all authors agree to a change to authorship on a paper, this will be presented as a corrigendum. A retraction notice will only be published when requested by all authors.

Coercive citation

During the peer review process, it is typical for authors to be directed by reviewers to papers, which further develop and improve the author’s ideas.

Whilst there may be legitimate occasions where it is necessary to reference other publications, Asia Pacific Fraud Journal regards ‘coercive citation’ (i.e. where a reference is included as a condition of acceptance or without academic justification) as unethical and does not condone this kind of behavior.

Asia Pacific Fraud Journal is an advocate of both author freedom and editorial independence. Asia Pacific Fraud Journal would urge any authors who feel they have been pressured to include a particular reference in their article, or Editors who are unclear on best ethical practice to contact the Asia Pacific Fraud Journal


Asia Pacific Fraud Journal requires that authors obtain written "proof of consent" for studies about named organizations or people.

If inaccurate, unsubstantiated or emotive statements are made about organizations or people in a submitted paper, Asia Pacific Fraud Journal reserves the right to request changes to the text from the author or to reject the paper prior to publication.

Critiques and reviews of products and services are acceptable but comments must be constructive and must not be made maliciously.
If statements have been made in a paper that is published by Asia Pacific Fraud Journal and found to be defamatory, a retraction notice will be published. In some cases and when legally required, the paper will be withdrawn from the online version of the journal or book. An apology will be published in a forthcoming issue of the journal or volume of the book.

Asia Pacific Fraud Journal will advise all authors of case studies to inform the subject (person or organization) and to seek permission. If Asia Pacific Fraud Journal considers that the study could be potentially libelous, we will require written proof of consent before placing the paper into the production process.

Fabricated data

Asia Pacific Fraud Journal follows in cases of fabricated data in submitted or published articles. As the research is conducted prior to the paper being submitted to an Asia Pacific Fraud Journal, it is not possible for Asia Pacific Fraud Journal or the editors to adjudicate in all cases. We will endeavor to facilitate a resolution and will refer the matter to the authors' institutions when appropriate.

Unethical research and testing

An author must follow appropriate international and national procedures with respect to data protection, rights to privacy, child protection and medical testing on humans and animals. Authors must make available all consent forms and requisite forms from the appropriate regulatory bodies to the editors and publishers at Asia Pacific Fraud Journal. Asia Pacific Fraud Journal encourages all authors to demonstrate how their research contributes to the benefit of society.

If research is found to contravene international or national procedures and this is confirmed with the appropriate regulatory body, Emerald will publish a retraction notice.

Conflict of interest

All conflicts of interest should be declared by the author, editor, or reviewer.

Conflicts of interest include:

A financial or personal interest in the outcomes of the research;
Undisclosed financial support for the research by an interested third party;
A financial or personal interest in the suppression of the research;
A note to highlight the background to financial support for the research from third parties or any other possible conflict of interest must be added to the paper prior to review.

If a conflict of interest is suspected, then this should be reported to the editor or Asia Pacific Fraud Journal. A concern regarding an editor should be raised with the journal publisher or book-commissioning editor at Asia Pacific Fraud Journal.

In all cases, Asia Pacific Fraud Journal will:

Act professionally and efficiently
Be fair and objective
Always approach the accused party to establish their position before making a decision or committing to a course of action.
Ensure that we provide sufficient time for all parties to respond
Keep all parties informed of decisions, including the copyright owners, editors and authors
It is Asia Pacific Fraud Journal 's responsibility to protect authors' moral rights (to be acknowledged as the author and not to be misrepresented) and to ensure the correct record of the literature.
Asia Pacific Fraud Journal reserves the right to withdraw and rescind any acceptance should a case of ethical misconduct be discovered prior to publication.

It will not be possible to please all parties in every case. Following a fair and considered process, the final decision in any disputed case will rest with the editor and Asia Pacific Fraud Journal.

Grievance Procedure

The following Grievance Procedure outlines the process for addressing grievances by authors whose articles or other submissions are rejected for publication.

The grievance must be submitted in writing to the Editor of the journal within seven days following a submission being rejected for publication.
The grievance will be considered by the Editor and Editorial Advisory Board. The grievance will be resolved by taking a majority decision.
The grievance will be acknowledged with 10 days of receipt and aimed to be resolved within 30 days.
The decision will be in writing and will be final.
For further information on Emerald’s ethics policies, please contact Asia Pacific Fraud Journal.