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Practical science edition «Independent AUDITOR»
Included in the List of scientific professional editions of Ukraine for Economics according to the Order of the Ministry of Education and Science of Ukraine № 654 of 31.05.2013
Publication frequency is one issue per quarter

Included to database


This statement clarifies ethical behavior of all parties, which are involved in the act of publishing the article in the practical science edition “Independent AUDITOR”, including the editor-in-chief, the editorial board, the peer-reviewer, the author and the publisher. This document is compiled in accordance with the Committee of Publishing Ethics (www.publicationethics.org) recommendations. It also considers the experience of the leading international publishing house (https://www.elsevier.com/about/company-information/policies/publishing-ethics)

1.  Responsibilities of the editor-in-chief

1.1. Publication decisions & accountability

The editor-in-chief is responsible for all materials published in the journal and has the authority to make final decisions on the acceptance or rejection of a submitted manuscript of the article. In the process of making these decisions, the editor-in-chief is guided by the policies of the journal’s editorial board and/or the policies of the publisher, as well as, by the legal requirements regarding copyright infringement, and plagiarism.

1.2. Fair play

The editor-in-chief should evaluate manuscripts for their theoretical and practical value without regard to gender, sexual orientation, race, ethnic origin, citizenship, religious belief, or political views of the author.

1.3. Confidentiality

The editor-in-chief and other editors are not permitted to disclose any information about the submitted manuscript of the article to anyone other than the corresponding author, potential reviewers, reviewers and the publisher.

1.4. Disclosure, conflicts of interest, and other issues

Unpublished materials disclosed in the submitted manuscript of the article will not be used in the research of the editor-in-chief, members of the editorial board or any other editorial staff without the permission of the author expressed in the written document.

2. Responsibilities of reviewers

2.1. Contribution to editorial decisions

Reviewers help the editor-in-chief during the process of making editorial decisions and, through the editorial communication with the author (as peer review is blind), also assist the author in improving the submitted manuscript of the article.

2.2. Promptness

Reviewers, which know that timely review of a submitted manuscript of the article is not possible for some objective reasons, must notify the editor-in-chief about this fact immediately.

2.3. Confidentiality

Any manuscripts received for review must be treated as confidential documents and must not be discussed with someone else except the editor-in-chief.

2.4. Standards of objectivity

Peer review of the submitted manuscript of the article should be done impartially. Reviewers should express their points of views on the manuscript of the article clearly with appropriate supporting arguments. It is not acceptable to criticize the person of the author and to use abusive language.

2.5. Acknowledgement of sources

Reviewers must verify that fact, that any statement in the manuscript of the article that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. They should also inform the editor-in-chief about any substantial similarity between the submitted manuscript of the article and any other published research of which they have personal knowledge.

2.6. Disclosure and conflict of interest

Unpublished materials disclosed in a submitted manuscript of the article must not be used in the research of reviewers without the permission of the author expressed in the written document. Reviewers should not evaluate any manuscripts in which they have conflicts of interest.

3. Responsibilities of the author

3.1. Reporting standards

The author of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance.  Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

3.2. Originality and plagiarism

The author should ensure that he has written entirely original work, and if the author has used the work and/or words of others that this has been appropriately cited or quoted.

3.3. Multiple, redundant, or concurrent publication

The author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication.

3.4. Acknowledgement of sources

Proper acknowledgment of the work of others must always be given. Author should cite publications that have been influential in determining the nature of the reported work. Information obtained privately (in conversation, correspondence, etc.), must not be used without explicit written permission from the source. Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services.

3.5. Authorship of the manuscript

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. The corresponding author should ensure that all appropriate co-authors are included in the manuscript of the article, and that they have seen and approved the final version of the manuscript and have agreed to its submission for publication.

3.6. Disclosure and conflicts of interest

All submissions must include disclosure of all relationships that could be viewed as presenting a potential conflict of interest.

3.7. Fundamental errors in published works

When the author discovers a significant error or inaccuracy in his/her own published work, he/she must promptly notify the journal’s editor-in-chief and cooperate with him in order to retract the article or to publish an appropriate correction statement or erratum.

4. Responsibilities of the publisher

4.1. Editorial autonomy

Publishing house «SOVA» clearly defines roles of the publisher and of the editor-in-chief, members of the editorial board or any other editorial staff in order to ensure the autonomy of editorial decisions and to avoid influence of business needs (advertising, reprint or other commercial revenue).

4.2. Intellectual property and copyright

Publishing house «SOVA» protects its intellectual property, copyright, rights of authors and other persons, which are involved in the act of publishing. In addition, it ensures the integrity and transparency of each article, published in the practical science edition “Independent AUDITOR” with respect to publication ethics.

4.3. Scientific misconduct

In case of identification of any scientific misconduct, the publisher, in close collaboration with the editor-in-chief and members of the editorial board, will take all appropriate measures to solve this problem. These measures include but are not limited to the prompt publication of a correction statement or the retraction of this article.

"Independent AUDITOR" (ISSN 2306-0050) is a scientific and practical edition dedicated to economic issues and problems from a scientific point of view, which publishes scholarly and professional articles, findings of theses and scientific papers of applicants for degrees and academic titles.

The edition is included in the list of specialized scientific publications on economic sciences of Ukraine according to the Order of the Ministry of Education and Science of Ukraine № 654 from 31.05.2013.



Submissions for publication in the journal are reviewed by members of the Editorial Board, considered and recommended for publication by the Academic Council SHEE "Kyiv Vadym Hetman National Economic University", as well as by external reviewers.



SHEE "Kyiv Vadym Hetman National Economic University", "Publishing House "Sova","Fregton Participation Limited".

Founded in 2012. Frequency: 1 time per quarter.

Subscription index: 68461.

Languages: Ukrainian, Russian, English (in mixed languages and parallel issues).

Certificate of state registration of print media

Series KV No. PR 19343-9143 of 01.10.2012