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Aims and Scope The aims of The Journal of Accounting and Finance are to advance the academic and professional understanding across the accounting and finance disciplines. The JAF provides a forum for the publication of high quality manuscripts embracing any research methodology and any accounting and/or finance related subject, as long as the articles meet the standards established for publication in the journal. Therefore, methodologies that employ any of single, multiple, or interdisciplinary perspectives are welcome. Studies can be international, regional, or organization specific. Papers based on research conducted in Asia, the Pacific and from around the world will be considered. The primary criterion for publication in the JAF is the significance of the contribution an article makes to the literature. Articles can range from theoretical and empirical contributions to review articles describing the state of the art in specific areas. Other features of the journal are comments on articles previously published in the JAF, book reviews and other bibliographical materials.
Copyright The contribution of the author(s) should be an original one and it should in no way violate any existing copyright, and contain nothing of a libelous or scandalous nature. Authors submitting articles for publication warrant that the work is not an infringement of any existing copyright and will indemnify the publisher against any breach of such warranty. For ease of dissemination and to ensure proper policing of use, papers and contributions become the legal copyright of the publisher unless otherwise agreed.
The Reviewing
      Process
Manuscripts currently under consideration by another journal or publisher should not be submitted. The author must state that the work is not submitted or published elsewhere. Three copies of a manuscript should be submitted. In case of manuscripts reporting on field surveys or experiments, three copies of the instrument (questionnaire, case, interview plan or the like) should be submitted as well. The author should take care lest the author’s name or other identification designations should appear anywhere in the article other than the cover page.
Each paper submitted is subject to the following review process:
  1. It is reviewed by the editors for general suitability for publication.
  2. If it is judged suitable, two reviewers are selected and a double blind review process takes place.
  3. Based on the recommendations of the reviewers, the editors then decide whether the particular article should be accepted as it is, revised or rejected.
The efficiency and effectiveness of the editorial review process is critically dependent upon the actions of both authors submitting papers and the reviewers. Authors accept the responsibility of preparing research papers at a level suitable for evaluation by independent reviewers. Such preparation, therefore, should include subjecting the manuscript to critique by colleagues and others and revising it accordingly prior to submission. The review process is not to be used as a means of obtaining feedback at early stages of developing the research. Reviewers and associate editors are responsible for providing critically constructive and prompt evaluations of submitted research papers based on the significance of their contribution and on the rigor of analysis and presentation. Associate editors also make editorial recommendations to the editor. Revisions must be submitted within 12 months from request, otherwise they will be considered new submissions.
Manuscript
      Preparation
Papers must be in English. The editors do not accept responsibility for damage or loss of papers submitted. Submission of accepted papers as electronic manuscripts, i.e., on disk with accompanying manuscript, is encouraged. Do not submit original paper as electronic manuscript but hold on to the disk until asked for this by the editor (in case paper is accepted without revisions). Do submit the accepted version of paper as electronic manuscript. Make absolutely sure that the file on the disk and the printout are identical. Please use a new and correctly formatted disk and label this with author’s name; also specify the software and hardware used (MS Word and IBM compatibles are encouraged) as well as the title of the file to be processed. Please adhere strictly to the general instructions below on style, arrangement, and in particular, the reference style of the journal.
  1. Manuscripts should be double spaced, with wide margins, and printed on one side of the paper only. All pages should be numbered consecutively. Titles and subtitles should be short. References, tables, and legends for figures should be printed on separate pages.

  2. The first page of the manuscript should contain the following information: (i) the title; (ii) the name(s) and institutional affiliation(s) of the author(s); (iii) an abstract of not more than 150 words; (iv) up to six keywords which encapsulate the principal subjects covered by the article. A footnote on the same sheet should give the name, address, telephone number, fax number, and email address of the corresponding author.

  3. Acknowledgements and information on grants received can be given in the first footnote, which should not be included in the consecutive numbering of footnotes.

  4. Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript Arabic numerals. They should be double spaced and not include displayed formulae or tables.

  5. Displayed formulae should be numbered consecutively throughout the manuscript as (1), (2), etc. against the right-hand margin of the page. In cases where the derivation of formulae has been abbreviated, it is of great help to the referees if the full derivation can be presented on a separate sheet (not to be published).

  6. Work cited should use the “author-date system” keyed to a list of works in the reference list. Authors should make an effort to include the relevant page numbers in the cited works. In the text, works are cited as follows: authors’ last name and date, without comma, in parentheses: for example, (Jones 1987); with two authors: (Jones and Freeman 1973); with more than two: (Jones et al. 1985); with more than one source cited together (Jones 1987; Freeman 1986); with two or more works by one author: (Jones 1985, 1987). Unless confusion would result, do not use “p.” or “pp.” before page numbers: for example, (Jones 1987, 115). When the reference list contains more than one work of an author published in the same year, the suffix a, b, etc. follows the date in the text citation: for example, (Jones 1987a) or (Jones 1987a; Freeman 1985b). If an author’s name is mentioned in the text, it need not be repeated in the citation; for example, “Jones (1987, 115) says….” Citations to institutional works should use acronyms or short titles where practicable; for example, (AAA ASOBAT 1966); (AICPA Cohen Commission Report 1977). Where brief, the full title of an institutional work might be shown in a citation: for example, (ICAEW The Corporate Report 1975). If the manuscript refers to statutes, legal treatises or court cases, citations acceptable in law reviews should be used.

  7. Every manuscript must include a list of references containing only those works cited. Each entry should contain all data necessary for unambiguous identification. Arrange citations in alphabetical order according to surname of the first author or the name of the institution responsible for the citation. Use authors’ initials instead of proper names. Date of publication should be placed immediately after author’s name. Titles of journals should not be abbreviated. Multiple works by the same author(s) in the same year are distinguished by letters after the date.
    References should appear as follows:
    • For monographs
      American Accounting Association, Committee on Concepts and Standards for External Financial Reports, 1977, Statement on Accounting Theory and Theory Acceptance (Sarasota, FL: AAA).
    • For contributions to collective works
      Brunner, K. and A.H. Meltzer, 1990, Money supply, in: B.M. Friedman and F.H. Hahn, eds., Handbook of monetary economics, Vol. 1 (North-Holland, Amsterdam) 357-396.
    • For periodicals
      McBarnet, D., Weston, S., and C.J. Whelan, 1993, Adversary accounting: Strategic uses of financial information by capital and labour, Accounting, Organizations and Society, 18, 81-100.
    • Note that journal titles should not be abbreviated.


  8. Illustrations will be reproduced photographically from originals supplied by the author; they will not be redrawn by the publisher. Please provide all illustrations in one high-contrast original and two photocopies. Care should be taken that lettering and symbols are of a comparable size. The illustrations should not be inserted in the text, and should be marked on the back with figure number, title of paper, and author’s name. All graphs and diagrams should be referred to as figures, and should be numbered consecutively in the text in Arabic numerals. Illustrations for papers submitted as electronic manuscripts should be in traditional form.

  9. Tables should be numbered consecutively in the text in Arabic numerals and printed on separate sheets.