"In accordance with the decisions made by ULAKBİM TR Index, starting from 2020, ethical approval must be obtained for all research conducted in every scientific field, including Social Sciences.

For studies requiring ethical approval, information regarding the approval (name of the committee, date, and approval number) should be included in the methods section and at the end of the article. When submitting your paper to our journal, you must also upload the Ethical Approval document along with your manuscript. If your study does not require ethical approval, you must sign a declaration form stating this and also indicate the situation clearly in your manuscript. The scales used and raw data collected must be uploaded to the system in an Excel file. Survey-based studies that do not include this information will not be considered for review. "(https://dergipark.org.tr/en/pub/uad/page/10708)  

Answers to frequently asked questions are provided below:

QUESTION 1: Is ethics committee permission required for all articles?
No. It is also stated in the criteria as articles requiring “Ethics Committee Permission”.
The researches requiring the permission of the Ethics Committee are as follows.

(1) Any research carried out with qualitative or quantitative approaches that require data collection from participants using survey, interview, focus group work, observation, experiment, interview techniques,
(2) Use of humans and animals (including material / data) for experimental or other scientific purposes,
(3) Clinical researches on humans,
(4) Researches on animals,
(5) Retrospective studies in accordance with the law of protection of personal data,

Also;
(6) In the case reports (case analysis), it is stated that the “informed consent form” was taken,
(7) Obtaining and specifying the permission of the owners for the use of scales, surveys and photographs of others,
(8) Stating that the copyright regulations are complied with for the ideas and works of art used

QUESTION 2: Should retrospective ethical Board Permission be obtained for publications produced from the study and thesis completed in previous years?
Articles that have been prepared using research data belonging before 2020, have been produced from postgraduate / doctoral studies (should be specified in the article), and the articles that have been submitted to the journal before 2020, accepted but not yet published, do not have to receive a retrospective ethics permission.

QUESTION 3: Are these restrictions imposed on publications outside the universities with these rules of TR Index?
No. Researchers who are not members of the university can also apply to the Ethics Committees in their region.

Authors who will submit papers to World of Accounting Science in this context, they are supposed to upload their ethics commitee approval (permisson) or  informed consent as well as state these issues on their papers. 

This information should be given on the paper at the end of the paper but before references. The following is an illustration of this case.

Ethics Committee Approval: Ethics committee approval was received for this study from the Istanbul University, Istanbul Faculty of Medicine Ethics Committee. Comittee title, approval date and permission of ethics document's number must be stated. This information should be given in the methods section of the main text as well. 
Informed Consent: Written consent was obtained from the participants.