All submitted manuscripts are read by editorial staff and than evaluated by editors to be inappropriate to journal criteria are rejected promptly without external review. Manuscripts evaluated to be potential interest to our readership are sent to double blind reviewer The editors make a decision based on the reviewer’s recommendation from among several possibilities : rejected, require mayor revision, need minor revision or accepted. 

The editor in Chief of Jurnal Kajian Akuntansi dan Auditing has the right to decide which manuscripts submitted to the journal should be published.