Journal of Accounting Knowledge is published by the Faculty of Management and Economics, Shahid Bahonar University of Kerman, Iran. Please be careful in submitting the article; the author is responsible for all submissions. The COPE’s flowcharts and guidelines are approached upon confronting any ethical misbehavior. This journal uses the COPE flowchart for retraction of a published article. The journal shall employ the COPE guidelines in suspected cases of fabrication and falsification of data. It is an Open Access journal, peer-reviewed, academic journal.