Peer Review Process

1. Online Submission
   The submission is only processed online via WRA's Open Journal Systems (OJS).
2. Desk Evaluation
   All submitted manuscripts are initially read by the WRA Editor in Chief for a desk evaluation. In this stage, the manuscript is checked to ensure it complies with WRA author guidelines and the submission template. The editor also evaluates whether the manuscript matches WRA's focus and scope. If appropriate, the manuscript proceeds to the next stage. If not, the manuscript is rejected so it can be submitted to another journal.
3. Plagiarism Check
   The submitted manuscript is checked using Turnitin for a similarity check. If the similarity level exceeds 40%, the manuscript is rejected promptly without substantive review (refer to the WRA plagiarism policy). Manuscripts that pass this stage are sent to a suitable editor.
4. Editorial Review
   The assigned editor reviews the manuscript to determine if it contributes sufficiently to the development of science and practice in accounting. Manuscripts with insignificant novelty are rejected at this stage. Manuscripts that qualify proceed to the substantive review stage by peer reviewers.
5. Editorial Decision
   Once the substantive review process is finished, the WRA Editor in Chief makes a final decision based on the assigned editor's and peer reviewers' recommendations. The four possible decisions are:
   • Rejected: The manuscript is not considered for publication in WRA due to a lack of significant novelty, poor preparation, or high similarity to existing studies.
   • Accepted with Major Revision: The manuscript requires substantial revisions regarding its state-of-the-art, novelty, study significance, or methodology. The editor grants four to 12 weeks to complete these revisions.
   • Accepted with Minor Revision: The manuscript needs minor, non-substantial changes, usually related to compliance with WRA author guidelines. The editor grants one to four weeks to complete these revisions.
   • Accepted without Revision: The manuscript is approved for publication without changes. However, it will still undergo a final proofreading process.
6. Author Feedback
   Manuscripts accepted with minor or major revisions will receive comments and feedback from the editor and peer reviewers, which are then returned to the author(s) for revision.
7. Revision Submission
   Authors must complete revisions within the designated time-frame based on the manuscript's status. Extra time requests must be sent to the WRA Editor in Chief via email (wra@fe.unp.ac.id). If the author(s) fail to submit the revised manuscript by the due date without prior notification, they are deemed to have withdrawn their submission. All revision submissions must be accompanied by a formal Author Response document.
8. Final Publication
   Manuscripts that have passed final revisions and received formal acceptance will be published in WRA. The exact edition (volume and number) is determined by the WRA Editor in Chief. Authors may request a specific edition by emailing the WRA Editor in Chief at wra@fe.unp.ac.id.

• Timeline: The desk evaluation process (Points 2 and 3) takes a maximum of one week. Authors can track this via the OJS status, which changes from "Awaiting Assignment" to "In Review". The substantive review (Point 4) usually takes four to eight weeks, depending on the reviewers' availability. If authors do not receive an update after an extended period, they may send an inquiry to wra@fe.unp.ac.id.
• Estimated Duration: The average time from submission to publication in WRA is approximately 90 days (three months), though this estimation may change depending on specific circumstances.
• Conference Papers: Manuscripts originating from WRA-affiliated conferences must still undergo this standard review process to ensure strict content quality.