Editorial structure, roles and responsibilities | Revista de Direito Contabil Fiscal

Editorial structure and roles

Role	Responsibilities
Editor-in-Chief	Is responsible for the editorial policy and the integrity of the content; assigns handling editors to submissions; signs the final decision of acceptance or rejection; conducts ethics investigations; represents the journal.
Associate Editors	Handle the assigned manuscripts: merit screening, choice of reviewers, synthesis of the review reports and decision recommendation. Replace the Editor-in-Chief in case of conflict of interest.
Editorial Board	Approves the policy and its revisions, proposes topics and guest authors, decides on appeals (“Complaints, appeals and ombudsperson” item, in Governance and management) and safeguards editorial independence. Meets at least once a year.
Scientific Advisory Board	Leading Brazilian and foreign researchers who advise the journal on scientific quality and internationalization.
Ad hoc reviewers	Experts who issue review reports; they are not necessarily board members.
Technical team	Editorial office, language and style editing, typesetting and OJS support. Does not take part in merit decisions.

Each member is presented on the Editorial Team / Members page, with their full name, affiliation, city, country, and ORCID, under the heading for their respective role.

Editorial activities and responsibilities

Activity	Responsible	Participants
Technical screening	Editorial office	–
Similarity check and merit screening	Associate Editor	Editorial office
Choice of reviewers	Associate Editor	–
Review reports	Reviewers	–
Final decision	Editor-in-Chief	Associate Editor (recommendation)
Production and proofs	Technical team	Authors (approval of the proofs)
Investigation of misconduct and sanctions	Editor-in-Chief	Editorial Board in serious cases
Appeals	Associate Editor not involved	Editorial Board when the Editor-in-Chief is involved
Policy review and indicators	Editor-in-Chief	Editorial Board (approval)

Composition, diversity and terms of office

The Editor-in-Chief is appointed by the Board of Directors of APET for a term of [3] years, renewable [once]; the other members are appointed by the Editor-in-Chief for a term of [3] years, renewable.
The Editorial Board must have at least [40%] of its members from institutions outside the State of São Paulo; no institution may account for more than [20%] of the members of each board.
The goals for foreign members are set out in the “Internationalization goals” item, in Governance and management.
The composition of the boards and of the reviewer pool is monitored annually with regard to gender, region and institution; the summary is published with the indicators (“Editorial indicators” item).