Information for Authors

New submissions must be submitted online.

A $175 submission fee is payable online via credit card, or a check made out to The Trustees of the University of Pennsylvania.  Checks should be mailed to our office:

Stanley Baiman
Review of Accounting Studies
Accounting Department
The Wharton School
University of Pennsylvania
1300 Steinberg Hall – Dietrich Hall
3620 Locust Walk
Philadelphia, PA 19104-6365



AIMS AND SCOPE

This Journal provides an outlet for significant academic research in accounting including theoretical, empirical and experimental work.  The Review of Accounting Studies is committed to the principle that distinctive scholarship is rigorous.  While the editors encourage all forms of research, it must contribute to the discipline of accounting.  Theoretical models need not speak directly to current practice, but accounting information must surface in a major way.  Similarly, empirical hypotheses or experimental predictions should relate principally to accounting issues.

MANUSCRIPT PREPARATION – FOR SUBMITTING ARTICLES

Manuscript Submission

Submission of a manuscript implies: that the work described has not been published before; that it is not under consideration for publication anywhere else; that its publication has been approved by all co-authors, if any, as well as by the responsible authorities – tacitly or explicitly – at the institute where the work has been carried out. The publisher will not be held legally responsible should there be any claims for compensation.

Permissions

Authors wishing to include figures, tables, or text passages that have already been published elsewhere are required to obtain permission from the copyright owner(s) for both the print and online format and to include evidence that such permission has been granted when submitting their papers. Any material received without such evidence will be assumed to originate from the authors.

How to Submit

Manuscripts should preferably be submitted in the original file format.

 

MANUSCRIPT PREPARATION - ACCEPTED PAPERS ONLY

 

 Title Page

The title page should include:

The name(s) of the author(s)

A concise and informative title

The affiliation(s) and address(es) of the author(s)

The e-mail address, telephone and fax numbers of the corresponding author

Only the first word of the title page should be capitalized. 

 If the title of your article has a colon in it, use a lower case letter following the colon.

Abstract

Please provide an abstract of 100 to 150 words. The abstract should not contain any undefined abbreviations or unspecified references.

Sections

Please label the introduction as section 1.  Section headings should be in bold print.

If you have subsections, label them numerically (i.e. 3.1 or 3.1.1).  Subsections should NOT be in bold print. 

Keywords

Please provide 4 to 6 keywords which can be used for indexing purposes.

JEL codes

An appropriate number of JEL codes should be provided. This classification system is prepared and published by the Journal of Economic Literature, see http://www.aeaweb.org/journal/jel_class_system.html.

Text

Text formatting

For submission in Word

·        Use a normal, plain font (e.g., 10-point Times Roman) for text.

·        Use italics for emphasis.

·        Use the automatic page numbering function to number the pages.

·        Do not use field functions.

·        Use tab stops or other commands for indents, not the space bar.

·        Use the table function, not spreadsheets, to make tables.

·        Use the equation editor or MathType for equations.

Note: If you use Word 2007, do not create the equations with the default equation editor but use MathType instead.

Save your file in one of two formats, either doc or rtf.  Do not submit Docx files. 

Heading levels, numbering

Please use the decimal system of headings with no more than three levels.

Abbreviations and acronyms

Abbreviations should be defined at first mention and used consistently thereafter.

Equations

Please use the standard mathematical notation for formulae, symbols etc.:

·        Italic for single letters that denote mathematical constants, variables, and unknown quantities

·        Roman/upright for numerals, operators, and punctuation, and commonly defined functions or abbreviations, e.g., cos, det, e or exp, lim, log, max, min, sin, tan, d (for derivative)

Bold for vectors, tensors, and matrices.

Footnotes

Footnotes on the title page are not given reference symbols. Footnotes to the text are numbered consecutively; those to tables should be indicated by superscript lower-case letters (or asterisks for significance values and other statistical data).

Acknowledgments

Acknowledgments of people, grants, funds, etc. should be placed in a separate section before the reference list. The names of funding organizations should be written in full.

References

The list of References should only include works that are cited in the text and that have been published or accepted for publication. Personal communications and unpublished works should only be mentioned in the text. A working paper can be included in the reference list if it has been made public. This may not necessarily be an official (journal or book) publication, but the paper must at least be accessible on a web page, e.g., a university site. The link (http://....) must then be included in the citation in the reference list. If there is no http link you cannot cite the work within the reference list. In this case you can cite the work only within the text and can put whatever information you then have in parentheses within the text (i.e., Working Paper, University of Berlin, Germany, 2006) or something to this affect.

Do not use footnotes or endnotes as a substitute for a reference list.

 

Citation in text

Cite references in the text by name and year in parentheses. Some examples:

·Negotiation research spans many disciplines (Thompson 1990).

·This result was later contradicted (Becker and Seligman 1996).

·This effect has been widely studied (Abbott 1991; Barakat et al. 1995; Kelso and Smith 1998; Medvec et al. 1993).

·If you are citing more than one paper by an author(s), please use the following style - This effect has been widely studied (Bamber 1986, 1987; Utama and Creedy 1997).

 

List style (APA)

Reference list entries should be alphabetized by the last names of the first author of each work.

Journal article

Harris, M., Karper, E., Stacks, G., Hoffman, D., DeNiro, R., Cruz, P., et al. (2001).

Writing labs and the Hollywood connection. J Film Writing, 44(3), 213-245.

Book

Calfee, R. C., & Valencia, R. R. (1991). AP A guide to preparing manuscripts for journal publication. Washington, DC: American Psychological Association.

Book chapter

O'Neil, J. M., & Egan, J. (1992). Men's and women's gender role journeys: Metaphor for healing, transition, and transformation. In B. R. Wainrib (Ed.), Gender issues across the life cycle (pp. 107-123). New York: Springer.

Article by DOl

Slifka MK, Whitton JL (2000) Clinical implications of dysregulated cytokine production. J Mol Med (in press). DOl: 10.1007/s001090000086

Online document

Doe J (1999) Title of subordinate document. In: The dictionary of substances and their effects. Royal Society of Chemistry. Available via DIALOG. http://www.rsc.org/dose/title of subordinate document. Cited 15 Jan 1999

Always use the standard abbreviation of a journal's name according to the ISSN List of Title Word Abbreviations, see

http://www . issn .org/en/node/344

Tables

·    All tables are to be numbered using Arabic numerals.

·    Tables should always be cited in text in consecutive numerical order.

·    For each table, please supply a table heading. The table title should explain clearly and concisely the components of the table.

·    Identify any previously published material by giving the original source in the form of a reference at the end of the table heading.

Footnotes to tables should be indicated by superscript lower-case letters (or asterisks for significance values and other statistical data) and included beneath the table body.

 

Figures

·    All figures are to be numbered using Arabic numerals.

·    Figure parts should be denoted by lowercase letters.

·    Figures should always be cited in text in consecutive numerical order.

·    For each figure, please supply a figure caption.

·    Make sure to identify all elements found in the figure in the caption.

·    Identify any previously published material by giving the original source in the form of a reference at the end of the caption.

ESM

If Electronic supplementary material (ESM) is submitted, it will be published as received from the author in the online version only.

ESM may consist of

·    information that cannot be printed: animations, video clips, sound recordings

·    information that is more convenient in electronic form: sequences, spectral data, etc.

·    large original data, e.g. additional tables, illustrations, etc.

·    If supplying any ESM, the text must make specific mention of the material as a citation, similar to that of figures and tables (e.g., " ... as shown in Animation 3. ").

For details on formats and other information, please follow the hyperlink to the specific instructions for electronic supplementary material on the right.

Uploading final copy

On the My Account page, click the title of your article, then click the 'revise submission' link on the resulting article preview page.  Use the Revise Submission form to upload any changes to your article.  An email should be sent to the RAST office notifying them that your paper is ready to be published, and that you have uploaded your final copy.