AI Policy for Reviewers

Accounting, Business, Governance & Sustainability (ABGS) is committed to maintaining the highest standards of integrity, confidentiality, and ethical responsibility in the peer review process. Reviewers play a critical role in ensuring the quality, credibility, and trustworthiness of published research. The use of generative AI or AI-assisted technologies during the review process must strictly comply with the guidelines outlined below.

Confidentiality

All manuscripts submitted for review are strictly confidential. Reviewers must not upload, share, or input any portion of a manuscript—including text, tables, or figures—into generative AI tools or external applications, as this may compromise the confidentiality, proprietary rights, and data privacy of authors.
This confidentiality requirement also applies to the review report itself. Reviewers should not use AI tools to draft, refine, or analyze their review reports in ways that could expose confidential manuscript information to third-party systems.

Use of AI in Scientific Evaluation

Peer review relies on independent judgment, domain expertise, and critical analysis—qualities that AI systems cannot replace. Reviewers must not use AI tools to evaluate, interpret, or summarize the scientific content of manuscripts.
Reviewers are solely responsible and accountable for the originality, accuracy, and fairness of their evaluations. Any attempt to rely on AI for decision-making or content analysis is strictly prohibited.

Language and Readability

AI tools may be used solely for enhancing the language, grammar, or clarity of review reports, provided that no confidential manuscript content is entered into the AI system. This limited use is acceptable only if the confidentiality of the manuscript is fully preserved.

AI in Editorial Workflow

ABGS may utilize AI-assisted tools internally to support routine editorial operations, such as plagiarism detection, reviewer assignment, or initial manuscript screening. These tools are employed under the direct supervision of the editorial team and comply with strict confidentiality and data protection protocols.
AI tools do not replace human judgment in review or editorial decision-making and serve only as supportive aids to enhance efficiency and consistency.

Reviewer Responsibility

Reviewers remain fully responsible for the quality, accuracy, and integrity of their comments, evaluations, and recommendations. Any misuse of AI that compromises confidentiality, ethical standards, or the integrity of the peer review process may result in revocation of reviewer privileges and further action as deemed appropriate by the ABGS Editorial Board.