Peer Review Policy
All submissions to Jurnal Penelitian Teori Dan Terapan Akuntansi (PETA) are first reviewed for completeness and only then sent to be assessed by an Editor who will decide whether they are suitable for peer review.
Where an Editor is on the author list or has any other competing interest regarding a specific paper, another member of the Editorial Board will be assigned to oversee peer review.
Editors will consider the peer-reviewed reports when making a decision, but are not bound by the opinions or recommendations therein. A concern raised by a single peer reviewer or the Editor themself may result in the paper being rejected.
Authors receive peer review reports with the editorial decision on their paper.
Blinded Peer Review
Most articles use a single-blind peer review process; that is, author identities are known to peer reviewers, but peer reviewers identities are not revealed to the authors. In double-blind peer review, identities of neither authors nor peer reviewers are disclosed. The pre-publication history of articles is not made available online