License
Articles in the Asian Journal of Accounting Perspectives (AJAP) are published under a licence equivalent to the Creative Commons Attribution-NonCommercial-NoDerivs License (CC BY-NC-ND). The licence allows users to copy, distribute and transmit an article as long as the author is attributed, the article is not used for commercial purposes, and the work is not modified or adapted in any way. 

Copyright
Authors are required to sign the Exclusive License to Publish agreement upon publication in the AJAP. The agreement grants the Publisher (Faculty of Business and Accountancy, Universiti Malaya) the rights to publish and disseminate the articles. 

Open Access
Articles published in the AJAP is available in digital, online, free of charge, and free of most copyright and licensing restrictions. 

Article Processing Charge
Articles publish in AJAP is free submission, production and publication charges. However, all accepted articles are required for language editing. The AJAP officially-appointed and outsourced proofreader will conduct this process, and the authors will cover the cost. AJAP does not profit from this process and transaction.