
GITNUXSOFTWARE ADVICE
Finance Financial ServicesTop 10 Best Corporate Income Tax Software of 2026
Compare corporate income tax software options with practical tradeoffs for finance teams, including TaxAct Business, Drake Software, and ProConnect Tax Online.
How we ranked these tools
Gitnux editors write the brief first: the topic, the inclusion rules, and the frame for what belongs.
Agents extract product evidence with provenance, then collect written reviews and transcribe video reviews and podcasts.
Framework: Features 40% · Ease 30% · Value 30%
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TaxAct Business is the best pick for SMB teams that need corporate return governance without overbuilding because its multi-step workflow links preparer edits to structured review and finalization checkpoints, while ProConnect Tax Online fits consolidated corporate and e-file needs thanks to its single package assembly and workpaper traceability.
Editor’s top 3 picks
Three quick recommendations before you dive into the full comparison below — each one leads on a different dimension.
TaxAct Business
Multi-step return preparation workflow that ties preparer edits to structured review and finalization checkpoints.
Best for: Fits when firms need corporate return preparation governance and jurisdiction outputs without building a full provision-to-return stack.
Drake Software
Editor pickTrial balance ingestion with tax account mapping to drive return schedules and workpapers from the same source inputs.
Best for: Fits when mid-market tax departments need consistent corporate return production across many states.
ProConnect Tax Online
Editor pickConsolidated return preparation workflow that assembles entity-level inputs into a single e-file-ready package.
Best for: Fits when corporate teams need reliable return assembly, workpaper traceability, and e-filing for consolidated filings.
Comparison Table
TaxAct Business
SMBBusiness tax preparation software supporting corporate and partnership returns.
Multi-step return preparation workflow that ties preparer edits to structured review and finalization checkpoints.
TaxAct Business targets corporate income tax workflows with an application-driven tax return process and firm-style collaboration. The core capability centers on building and maintaining return data, managing preparer review, and producing jurisdiction-ready outputs from a shared work product.
The differentiator versus full provision-to-return platforms is the emphasis on return preparation and compliance execution rather than deep ASC 740 provision automation or FIN 48 analytics. Governance and audit support typically show up as workflow controls for who can edit, review, and finalize return content during the filing cycle.
- +Return-focused workflow reduces time spent configuring provision engines
- +Role-based review steps support internal quality control before filing
- +Workpaper-style inputs map clearly to return-ready outputs
- +Jurisdiction packaging aligns with common state and federal compliance sequences
- –Provision-to-disclosure workflows require external process orchestration
- –API and automation hooks are limited for GL-to-return data pipelines
- –ASC 740-10 valuation allowance analysis is not positioned as a native engine
- –Consolidated and intercompany governance needs more manual coordination
Best for: Fits when firms need corporate return preparation governance and jurisdiction outputs without building a full provision-to-return stack.
Drake Software
SMBProfessional tax preparation software covering corporate and partnership returns.
Trial balance ingestion with tax account mapping to drive return schedules and workpapers from the same source inputs.
Drake Software performs corporate income tax return preparation and jurisdiction-specific compliance workflows from trial balance through e-file and state transmittals. The software centers on automated tax mapping, calculated return schedules, and workpaper production that can be reused across recurring entities.
Drake Software also supports provision-to-return style workflows by importing and reconciling tax balances against return positions, which helps close the gap between bookkeeping and filed amounts. For teams managing multiple states and entities, Drake Software emphasizes repeatable configurations and audit-ready supporting documentation for return positions.
- +Strong jurisdiction coverage for corporate income tax returns and state schedules
- +Repeatable return templates reduce rework across multiple entities
- +Workpapers tied to return positions support internal review workflows
- +Trial balance import plus tax account mapping reduces manual rekeying
- –Provision modeling depth for ASC 740 and FIN 48-style reserves is limited
- –Workflow automation relies more on configuration than on an open API surface
- –State transmittal formats require careful setup for each filing workflow
- –Multi-company consolidated return planning needs more spreadsheet coordination
Best for: Fits when mid-market tax departments need consistent corporate return production across many states.
ProConnect Tax Online
professional tax prepCloud professional tax software supporting corporate, partnership, and individual returns.
Consolidated return preparation workflow that assembles entity-level inputs into a single e-file-ready package.
ProConnect Tax Online routes corporate return work through guided data capture and diagnostic checks that flag missing forms and inconsistent figures before e-filing. The system ties organizers and workpapers to the return so that adjustments, entity details, and state inputs stay available during preparation. Consolidated return workflows are supported so groups can assemble entity-level information into one filing package for review and submission.
A key tradeoff is that ProConnect Tax Online is optimized for return preparation and e-filing, not for tax provision close routines or ASC 740 provision-to-return reconciliation automation. It fits when the dominant requirement is accurate return assembly from GL account tax mapping and workpaper support, followed by state transmittal formatting and timely e-filing.
- +Guided corporate interview screens reduce missing-form issues before e-filing
- +Workpapers and organizers keep supporting documents attached to return entries
- +Consolidated return workflows help assemble group-level submissions
- +Built-in e-file support reduces manual formatting for eligible filings
- –Provision close features are limited compared with dedicated tax provision engines
- –Tax controversy audit trail depth is constrained versus full provision-to-disclosure workflows
- –Intercompany transaction review and transfer pricing documentation workflows need external processes
- –High-volume automation and API-driven provisioning are not a primary strength
Tax compliance managers
Assemble consolidated returns from organizers
Fewer missing inputs at review
Corporate tax preparers
Prepare returns with state attachments
More consistent state filings
Show 2 more scenarios
Accounting operations
Convert trial balance into return inputs
Faster reconciliation to support
Maps GL-derived figures into return line items and maintains linked workpaper support.
In-house tax teams
Finalize annual corporate e-filing
Lower late-stage correction work
Helps produce an e-file-ready submission package with diagnostics before transmission.
Best for: Fits when corporate teams need reliable return assembly, workpaper traceability, and e-filing for consolidated filings.
BTCSoftware
vertical specialistUK tax and accounts software including corporation tax preparation and filing.
Return-focused workflow that maintains reconciliation lineage from managed inputs to filing-ready components.
BTCSoftware is a UK-focused corporate income tax software used to drive provision-to-return workflows and generate return-ready outputs from managed tax inputs. The core capability is managing the close-to-return data path with workflows that connect statutory figures, supporting workpapers, and filing preparation artifacts.
- +UK corporate income tax workflow designed around close-to-return preparation
- +Traceable reconciliation steps connect computed figures to filing outputs
- +Workpaper-centric process supports audit trail expectations during preparation
- +Automation focuses on tax computation and return components instead of generic tasks
- –Limited cross-jurisdiction coverage compared with multinational-focused suites
- –Integration depth for ERP and tax feeds is narrower than top-tier incumbents
- –Provision-to-disclosure coverage depends on how workflows are configured
- –Automation breadth for complex uncertain tax positions can be constrained
Best for: Fits when UK corporate tax teams need controlled close-to-return workflows with traceable workpapers.
UltraTax CS
professional tax prepProfessional tax preparation software for corporate, fiduciary, and individual returns.
Provision-to-return workflow ties tax provision outputs to return positions through reviewable tax workpapers.
UltraTax CS fits corporate tax teams that need consistent preparation across separate return filings, consolidated return preparation, and multi-state filing support with coordinated review steps. Built around Thomson Reuters tax data handling, it includes workpaper generation, scenario checks, and support for statutory to effective rate reconciliation and jurisdiction-level rate logic. It also aligns with provisioning workflows via a provision-to-return style close cycle that ties tax balances back to return positions.
- +Provision-to-return workflow supports close-to-return traceability
- +Consolidated return preparation handles multi-entity coordination
- +Workpaper outputs support review and signoff trails
- +Federal and state processing supports jurisdiction-specific logic
- –Provision input automation can depend on Thomson Reuters data paths
- –External GL to tax mapping may need more setup than expected
- –Some multi-system governance requires manual checkpoints
- –Workflow customization takes more effort than simple guided tax flows
Best for: Fits when corporate tax teams run consolidated and multi-state filing with close-to-return traceability.
IRIS CT
vertical specialistUK corporation tax compliance software integrated with IRIS accounts production.
Provision-to-return workflow linking configured tax adjustments to structured return outputs for consistent quarterly and year-end processing.
IRIS CT is a corporate income tax software system used for preparing computations, statutory reporting outputs, and submission-ready returns under UK filing requirements. It focuses on the provision-to-return workflow by driving changes from trial balance inputs into tax adjustments, then carrying those results into a structured return package.
- +Workflow-driven computations that keep provision and return outputs aligned
- +Template configuration supports entity-specific filing variations without manual rebuilds
- +Trial balance ingestion reduces repetitive adjustment re-entry
- +Repeat processing supports reruns for interim closes and amended filings
- –Limited depth for global transfer pricing documentation workflows
- –Audit trail coverage depends on configured workflow steps and checkpoints
- –Advanced uncertain tax position rollforwards require careful rule setup
- –API and integration surface are narrower than US-focused corporate suites
Best for: Fits when UK corporate teams need repeatable tax computation workflows tied to close cycles and template control.
Longview Tax
enterpriseCorporate tax provision and reporting platform integrated with CPM and ERP systems.
Tax journal entry posting tied to provision close workflows connects calculated results to accounting outputs.
Longview Tax fits corporate tax teams that run a recurring provision close and need repeatable tax journal entry posting, return workpapers, and reconciliation trails across jurisdictions. Trial balance ingestion and configurable GL account tax mapping reduce manual re-keying when inputs change between reporting periods. Automated workflows help coordinate provisioning tasks and return preparation tasks within the same operational cadence.
- +Provision-to-return workflows support recurring period close operations
- +Configurable GL account tax mapping reduces manual rework across periods
- +Workpaper outputs and reconciliation checkpoints align tax prep and provision steps
- +Integrates with upstream trial balance feeds through the insightsoftware ecosystem
- –Setup requires disciplined mapping and jurisdiction configuration governance
- –Complex consolidations and state-specific variations can increase configuration effort
- –Some advanced return publishing steps depend on external document handling
- –Workflow tuning can require role-based process design before scale
Best for: Fits when corporate tax teams need repeatable provision-to-return workflows across many jurisdictions.
TurboTax Business
SMBBusiness tax software for preparing corporate and partnership returns.
A guided corporate return interview that generates an e-filing-ready return and workpapers from form-level inputs.
TurboTax Business targets corporations that need an IRS-ready corporate tax return workflow with standard forms, schedules, and e-file support. It is distinct for using a guided, form-driven interface for return preparation rather than a full provision-to-return automation stack.
- +Guided corporate return interview supports common form and schedule completion
- +E-file focused workflow reduces manual packaging steps
- +Works well for single-company and straightforward compliance cycles
- +Exportable return workpapers help with internal review trails
- –Return preparation coverage does not replace tax provision automation
- –Limited support for multi-entity governance like centralized approvals and RBAC
- –Tax workpaper detail can lag behind provision-focused systems for large groups
- –Data reuse from GL or trial balance is not provision-grade by design
Best for: Fits when a corporation needs consistent federal return preparation and e-filing without building a full provision close workflow.
Tax Systems
vertical specialistUK corporate tax compliance and provision software for large enterprises and accounting firms.
Provision-to-return reconciliation workflow that carries calculated outputs into filing workpapers with review handoffs.
Tax Systems targets corporate income tax work with workflows that connect provision outputs to return preparation activities. The product emphasizes tax data preparation, jurisdictional logic for rates and allocation inputs, and exportable return workpapers for review trails.
- +Provision-to-return reconciliation workflow tracks close-to-filing dependencies
- +Tax-effective statutory rate reconciliation tooling supports multi-jurisdiction modeling
- +Deferred tax movement rollforward calculations reduce manual tie-outs
- +Exportable return workpapers support internal review and audit trails
- –Intercompany transaction review coverage can require additional configuration
- –Nexus questionnaire workflow is less comprehensive than dedicated tax research tools
- –State taxability matrix setup takes more time than template-led systems
- –Transfer pricing documentation flows need careful jurisdiction mapping
Best for: Fits when corporate tax teams need close-cycle automation tied to return workpaper outputs.
TaxSlayer Business
SMBOnline tax preparation for business and corporate returns.
Guided interview screens map corporate input to form-ready worksheets for consistent preparer output.
TaxSlayer Business targets corporate income tax preparation with guided interview workflows and form-based output for federal and common state needs. It supports core return tasks like data import, worksheets, and workpaper-style review steps so teams can document calculations during preparation and review.
- +Interview-driven inputs reduce missed fields during corporate return preparation
- +Form output supports direct review by tax preparers and internal reviewers
- +Workpaper-style supporting screens help trace calculation drivers
- +Repeatable return builds make multi-year preparation less manual
- –Limited tax provision automation for ASC 740 close and reconciliation workflows
- –No documented API surface for provisioning or workflow automation integrations
- –Thin governance tooling for RBAC and audit logging across large teams
- –Less coverage for complex filing structures like consolidated group preparation
Best for: Fits when mid-size teams need faster corporate return production with strong review traceability.
Conclusion
After evaluating 10 corporate income tax software, TaxAct Business stands out as our overall top pick — it scored highest across our combined criteria of features, ease of use, and value, which is why it sits at #1 in the rankings above.
Use the comparison table and detailed reviews above to validate the fit against your own requirements before committing to a tool.
How to Choose the Right Corporate Income Tax Software
Corporate income tax software in this guide covers ProConnect Tax Online, UltraTax CS, Longview Tax, Tax Systems, Drake Software, and a set of return-focused alternatives like TurboTax Business and TaxAct Business. The coverage emphasizes how provision-to-return workflows assemble inputs into filing-ready outputs, how audit trail depth supports internal review, and how automation and integration paths affect close-cycle throughput.
The evaluation spans consolidated return preparation assembly, multi-state workpaper coordination, and tax journal entry posting tied to provision close workflows. The remaining entries include UK-focused workflow options such as IRIS CT and BTCSoftware, alongside mid-market interview-driven suites like TaxSlayer Business.
Corporate Income Tax Software for provision-to-return workflows, e-filing readiness, and close-cycle traceability
Corporate income tax software manages the path from corporate tax inputs and calculations into return workpapers and filing-ready outputs, with many products centering on a provision-to-return workflow that preserves traceability. In practice, ProConnect Tax Online focuses on consolidated return preparation assembly that assembles entity-level inputs into a single e-file-ready package with guided corporate interview screens and attached supporting documents. UltraTax CS ties provision-to-return workflow outputs to return positions through reviewable tax workpapers for close-to-return traceability.
Longview Tax extends that same workflow concept into tax journal entry posting linked to provision close workflows so accounting outputs can reflect calculated results. This category also varies sharply in how much provision close depth exists versus how much the product prioritizes guided return interviews and review checkpoints for structured corporate filing.
Provision-to-return traceability, automation hooks, and governance controls
Corporate income tax software succeeds when it preserves traceability from calculated tax outputs into return workpapers and e-file-ready submission packages. That traceability shows up as provision-to-return workflows, return assembly pipelines, and reviewable workpaper attachments that tie the close cycle to filing outputs.
Teams also need automation and integration depth so tax close data can be ingested, mapped, and posted without manual re-keying. Governance matters too, because consolidated coordination, preparer edits, and review checkpoints must be controlled with auditable workflow steps.
Provision-to-return workflow lineage
ProConnect Tax Online assembles consolidated return inputs into a single e-file-ready package while keeping entity-level workpaper attachments attached to return entries. UltraTax CS ties provision outputs to return positions through reviewable tax workpapers so close items remain traceable during filing preparation.
Tax close automation into accounting outputs
Longview Tax links provision close calculations to tax journal entry posting so accounting outputs reflect calculated results tied to the close workflow. Tax Systems focuses on provision-to-return reconciliation that carries calculated outputs into filing workpapers with review handoffs.
GL account tax mapping and repeatable journal-ready posting
Longview Tax supports configurable GL account tax mapping that reduces manual rework across periods when provision workflows repeat. Drake Software uses trial balance ingestion with tax account mapping to drive return schedules and workpapers from the same source inputs.
Consolidated return assembly coordination
ProConnect Tax Online uses a consolidated return preparation workflow that assembles entity-level inputs into an e-file-ready package for consolidated filing. UltraTax CS provides consolidated return preparation that supports multi-entity coordination while maintaining close-to-return traceability.
Provision close depth for ASC 740 and FIN 48-style reserves
Tax Systems supports tax-effective statutory rate reconciliation tooling for multi-jurisdiction modeling that aligns better with provision work than interview-only suites. Drake Software has limited provision modeling depth for ASC 740 and FIN 48-style reserves compared with dedicated tax provision engines.
Return-preparation governance and review checkpoints
TaxAct Business includes a multi-step return preparation workflow that ties preparer edits to structured review and finalization checkpoints. TurboTax Business adds guided corporate return interview screens that reduce missed fields during corporate return preparation but offers limited multi-entity governance such as centralized approvals and RBAC.
Choose the right workflow model for close-to-return traceability and automation
Corporate teams should select tools based on how the software moves from provision close inputs into return workpapers, then into e-file-ready outputs. The decision is driven by whether the core workflow is provision-to-return automation, return-first interviews, or UK close-to-return computation templates.
Integration and automation surface area drive throughput and reduce errors, so the checklist should include data ingestion, GL mapping, and workflow extensibility points where teams can standardize across periods.
Match workflow depth to the provision lifecycle
If the organization needs provision-to-return workflows that preserve close-to-return traceability, prioritize ProConnect Tax Online or UltraTax CS. If the organization needs tax journal entry posting connected to provision close, select Longview Tax.
Select the return-assembly model based on consolidation requirements
If consolidated return assembly must produce a single e-file-ready package from entity-level inputs, ProConnect Tax Online fits the consolidated workflow need. If consolidation requires provision outputs tied to return positions through reviewable workpapers, UltraTax CS aligns with that linkage.
Validate automation paths for accounting-to-tax mapping
If trial balance ingestion and tax account mapping are the primary automation levers, Drake Software can drive schedules and workpapers from the same source inputs. If configurable GL account tax mapping is needed for repeatable provision close postings, Longview Tax supports recurring period close operations.
Decide how configuration-heavy the jurisdiction coverage must be
If disciplined jurisdiction configuration and mapping governance are feasible, Longview Tax supports provision-to-return workflows across many jurisdictions with configurable mapping. If the organization needs close-to-filing automation tied to review handoffs and reconciliation, Tax Systems offers provision-to-return reconciliation workflow with tax-effective statutory rate reconciliation tooling.
Use return-first interview governance when provision automation is not the core goal
If the organization prioritizes consistent corporate return preparation and structured review checkpoints without building a full provision close stack, TaxAct Business supports preparer edit governance through finalization checkpoints. If the organization needs faster e-file packaging with guided corporate interviews, TurboTax Business focuses on form-level input and e-file readiness and limits governance controls like centralized approvals and RBAC.
For UK tax teams, confirm template control and provision-to-return alignment
If UK corporate teams need workflow-driven computations that keep provision and return outputs aligned through template configuration, IRIS CT supports configured tax adjustments and structured return outputs. If UK teams need controlled close-to-return reconciliation steps that maintain reconciliation lineage to filing-ready components, BTCSoftware is designed for traceable workpapers.
Who Corporate Income Tax Software fits best
Corporate income tax software fits organizations that run recurring tax provision close cycles and must connect calculations to return workpapers for internal review and e-filing. The best match depends on whether the workflow is provision-to-return automation, consolidated return assembly, or return-preparation governance without provision depth.
Tools also fit differently when jurisdiction coverage requires disciplined configuration, when intercompany transaction review must be explicitly handled, or when journal entry posting must flow from tax calculations into accounting outputs.
Consolidated return teams with entity-level inputs
ProConnect Tax Online targets consolidated return preparation that assembles entity-level inputs into a single e-file-ready package with supporting documents attached to return entries. UltraTax CS supports consolidated return preparation that coordinates multi-entity filing while preserving close-to-return traceability through reviewable tax workpapers.
Corporate tax departments running provision close with accounting tie-out needs
Longview Tax includes tax journal entry posting tied to provision close workflows so accounting outputs reflect calculated results. Tax Systems provides provision-to-return reconciliation workflow that carries calculated outputs into filing workpapers with review handoffs.
Organizations standardizing across many jurisdictions with repeatable close cycles
Longview Tax supports provision-to-return workflows designed for recurring period close operations across jurisdictions, backed by configurable GL account tax mapping. Drake Software supports repeatable return templates and trial balance ingestion for corporate return schedules across many states, with limited ASC 740 and FIN 48-style reserve depth.
Teams focused on return preparation governance rather than provision automation
TaxAct Business uses a multi-step return preparation workflow that ties preparer edits to structured review and finalization checkpoints. TurboTax Business provides a guided corporate return interview focused on e-file-ready returns and workpapers, while limiting centralized approvals and RBAC for multi-entity governance.
UK corporate teams controlling close-to-return templates and reconciliation lineage
IRIS CT supports provision-to-return workflow linking configured tax adjustments to structured return outputs with template configuration for entity-specific variations. BTCSoftware offers UK return workflow design that maintains reconciliation lineage from managed inputs to filing-ready components.
Common implementation and process pitfalls
Many teams fail by selecting a product model that does not align with the required workflow depth from provision to return. Other failures come from underestimating the mapping governance needed for GL account tax mapping, jurisdiction configuration, and intercompany review steps.
Mistakes also happen when teams assume return preparation interview workflows will replace tax provision automation, or when audit trail depth expectations are set to provision-to-disclosure workflows without verifying what the chosen product provides.
Expecting return-first interview tools to replace provision close automation
TurboTax Business focuses on guided corporate return interviews that generate e-file-ready returns and workpapers from form-level inputs, so it does not replace tax provision automation. TaxSlayer Business similarly limits tax provision automation for ASC 740 close and reconciliation workflows, which becomes a gap during provision close.
Under-scoping configuration governance for GL mapping and jurisdiction setup
Longview Tax includes configurable GL account tax mapping, but the workflow setup requires disciplined mapping and jurisdiction configuration governance to avoid recurring rework. Drake Software also depends on trial balance ingestion and tax account mapping so inconsistent mapping inputs create downstream schedule problems across entities.
Assuming consolidated traceability and review depth come automatically
ProConnect Tax Online provides consolidated return preparation assembly and attached supporting documents, but provision close features are limited compared with dedicated tax provision engines. Tax Systems adds provision-to-return reconciliation tied to close-to-filing dependencies, yet intercompany transaction review coverage can require additional configuration.
Overlooking audit trail depth for controversy and disclosure workflows
ProConnect Tax Online constrains tax controversy audit trail depth versus full provision-to-disclosure workflows, which can be a problem for controversy evidence requirements. TaxAct Business notes that provision-to-disclosure workflows require external process orchestration, so audit-ready disclosure needs can extend beyond the tool.
How We Selected and Ranked These Tools
We evaluated each tool on feature coverage for corporate income tax workflows and on ease of using those workflows during close and filing. Features accounted for 40% of the score and emphasized provision-to-return traceability like ProConnect Tax Online’s consolidated return preparation assembly with supporting documents attached to return entries and UltraTax CS’s reviewable tax workpapers that connect provision outputs to return positions.
Ease and value each accounted for 30% of the score and reflected how repeatable the workflow feels for multi-entity coordination and cross-period use cases like Longview Tax’s tax journal entry posting and Drake Software’s trial balance ingestion with tax account mapping. ProConnect Tax Online ranked first because its consolidated return preparation workflow produces an e-file-ready package while maintaining strong workpaper attachment behavior through guided corporate interview screens and reviewable supporting documentation.
Frequently Asked Questions About Corporate Income Tax Software
How do ProConnect Tax Online, UltraTax CS, and Longview Tax differ in return-to-provision traceability?
Which tool is better for consolidating multiple entities into one e-file-ready package for corporate return filing?
When tax teams use Tax Systems or Longview Tax, where does the provision close stop and filing preparation begin?
What automation breaks if corporate teams skip tax journal entry posting in Longview Tax or rely only on form interviews in TurboTax Business?
Which platforms support trial balance ingestion with tax account mapping to drive return schedules and workpapers?
How do UltraTax CS and TaxAct Business handle multi-step governance for preparer edits and finalization?
What is the key integration or extensibility difference between insightsoftware ecosystem patterns in Longview Tax and the return workflow orientation in ProConnect Tax Online?
Which tool is best aligned to UK corporate tax computation and template-controlled provision-to-return processing, such as for quarterly and year-end cycles?
What tradeoff appears when corporate teams choose TaxSlayer Business or ProConnect Tax Online for faster return production instead of deep provision modeling?
Tools reviewed
Primary sources checked during evaluation.
Referenced in the comparison table and product reviews above.
Funding and competing interests
This study was co-funded by several of the vendors assessed in it. No single vendor funded it. Funders could propose the market studied.
They had no role in selecting vendors, setting or weighting criteria, analysing data or drawing conclusions, and they received the same factual-accuracy check as every other vendor assessed.
Market definition, inclusion rules and criteria weights were fixed by an editor before research began and did not change afterwards. Editorial process →
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