期刊名称：AUSTRALIAN ACCOUNTING REVIEW
 期刊简介(About the journal)
投稿须知(Instructions to Authors)
编辑部信息(Editorial Board)
About the journal
The Australian Accounting Review (AAR) is the pre-eminent, peer-reviewed journal published four times a year on behalf of CPA Australia.
AAR is positioned at the intersection of business and academe and features articles by leading practitioners and researchers. It aims to provide in-depth discussion and critical analysis of developments affecting professionals in all areas of finance, accounting and business.
Articles published in Australian Accounting Review should be relevant to the journal's primary readership: the Australasian and international academic, professional, business, government and regulatory communities. Review articles on issues relevant to AAR's primary readership are also favourably received. Motivation for articles should be located in current events/problems that affect the business and professional communities, and in the literature. Articles must display a high level of critical analysis, employ an appropriate research approach, provide empirical evidence to support conclusions, and establish the local and international significance of their findings. Replications of international studies that simply apply an accepted methodology to a data set in a different context are not acceptable unless the broad implications of conclusions are articulated, and are of relevance to a wider set of circumstances. Data that purport to be contemporary need to be so. Papers must be scholarly and have the authority of academic rigour yet be accessible to non-academic readers. Papers are subject to a double-blind peer review process to ensure the quality of their underlying research methodology and argument.
Indexed / Abstracted in
Emerald management Reviews (Emerald)
InfoTrac
Journal Citation Reports/Social Science Edition (Thomson ISI)
Proquest 5000 (ProQuest)
Proquest Accounting and Tax Database (ProQuest)
Social Sciences Citation Index® (Thomson ISI)
Social SciSearch® (Thomson ISI)
Instructions to Authors
SUBMISSION OF MANUSCRIPTS
1. Three copies of the manuscript should be sent to: Linda English, Editor, Australian Accounting Review, Department of Accounting, The University of Sydney, NSW 2006, Australia (L.English@econ.usyd.edu.au). Submission of a manuscript implies that it contains original unpublished work and is not submitted for publication elsewhere.
2. Manuscripts should be double-spaced, with wide margins, and printed on one side of the paper only. All pages should be numbered consecutively.
3. 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 100 words; (iv) a footnote giving the name, address, telephone number, fax number, and email address of the corresponding author; (v) at least one classification code according to the Classification System for Journal Articles as used by the Journal of Economic Literature; (vi)up tofivekey words; (vii) a footnote of acknowledgements which should not be included in the consecutive numbering of footnotes.
4. Second page with title and abstract without reference to authors.
5. Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript Arabic numerals. They should not include displayed formulae or tables.
6. Displayed formulae should be numbered consecutively throughout the manuscript as (1), (2), etc. against the right-hand margin of the page. Letters used as symbols should be set in italics unless they represent vector quantities in which case they should be bold. Do not use bold or italics for numerals and abbreviations for math functions (such as 1n, ). Use italics for names of statistical tests (such as tstatistics, t-test, t = 4.68, F-test).
COPYRIGHT
Authors publishing in the AAR will be asked to sign a Copyright Transfer Agreement. In signing the form it is assumed that authors have obtained permission to use any copyrighted or previously published material. All authors must read and agree to the conditions outlined in the form, and must sign the form or agree that the corresponding author can sign on their behalf. Articles cannot be published until a signed form has been received. Authors can download the form from http://www.blackwellpublishing.com/pdf/auar-cta.pdf
STYLE OF THE MANUSCRIPT
Manuscripts should follow the StyleManual for Authors, Editors and Printers (AGPS, Canberra).
Spelling
The Journal uses Australian spelling and authors should therefore follow the latest edition of the Macquarie Dictionary.
In general, terms should not be abbreviated unless they are used repeatedly and the abbreviation is helpful to the reader. Initially use the word in full, followed by the abbreviation in parentheses. Thereafter use the abbreviation only.
References
References in the body of the text should be as follows: 'Jones (1992) suggests that . . .' or 'This problem was noted earlier (see Smith 1990, Jones 1992, Black and Cook 1995)' or 'There are 128 companies using this accounting method (Green 1995: 38)'.
The list of references should appear at the end of the main text, after appendices but before tables and figures. It should be double-spaced and listed in alphabetical order. All co-authors' names are to be similarly listed in alphabetical order, i.e., the use of et al is not acceptable. The References example below illustrates the required style.
Please ensure that titles of journal articles and books are in Title Case (first letter of each word in capitals). However, prepositions, conjunctions anddefinite articles should be capitalised only if they begin a sentence or follow a colon. Please remember to include the city of publication for all books, and to include it after the publishing house.
Also, please only include articles or books in the references that have been referred to in your paper, and ensure that the year of publication is correct and is the same in both the references and your textual referrals.
REFERENCES
Australian Accounting Research Foundation, 1998, Accounting Theory Monograph No. 10 Measurement in Financial Accounting, AARF, Victoria.
Australian Accounting Standards Board, 1996, Australian Accounting Standard AASB 1033 Presentation and Disclosure of Financial Instruments.
Australian Society of Accountants, The Institute of Chartered Accountants in Australia and Accounting Standards Review Board, 1990, SAC 2 Objective of General Purpose Financial Reporting.
Barth, M.E., and W.R. Landsman, 1995, 'Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting', Accounting Horizons, December: 97-107.
Baxter, W.T., 1975, Accounting Values and Inflation, McGraw Hill, London.
Bell, P.W., 1982, Accounting Theory Monograph No. 1 'CVA, CCA, and CoCoA: How Fundamental are the Differences?', Australian Accounting Research Foundation, Melbourne.
Chambers, R.J., 1970, 'Second Thoughts on Continuously Contemporary Accounting', Abacus, September: 39-55.
FASB, 1999a, Financial Accounting Series No. 195-A Proposed Statement of Financial Accounting Concepts, March.
FASB, 1999b, Financial Accounting Series No. 204-B Preliminary Views on Major Issues Related to Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value, August.
Godfrey, J.M., 1994, 'Foreign Currency Accounting Policies: The Impact of Asset Specificity', Contemporary Accounting Research 10, 2: 643-71.
International Accounting Standards Committee, 1995, IAS 32 Financial Instruments: Presentation and Disclosure.
International Accounting Standards Committee, 1997, 'Accounting for Financial Assets and Liabilities', discussion paper, March.
Kerr, J. St.G., 1980, 'Liabilities in a Current Value Accounting System', in D.M. Emanuel and I.C. Stewart (eds), Essays in Honour of Trevor R. Johnston, Auckland: 223-40.
Please note the following style points:
• Titles of books, journals, monographs and newspapers in italics.
• Titles of articles, conference papers and working papers in quotation marks.
• Titles of journal articles and books in Title Case (first letter of eachword in capitals).However, prepositions, conjunctions and definite/indefinite articles should be capitalised only if they begin a sentence or follow a colon.
• Titles of standards, exposure drafts in italics.
• Provide volume number and issue number of journals, but omitting the words Vol. And No., as in the Godfrey example above; if unavailable, identify issue by month, season or quarter.
• Provide relevant page numbers preceded by a colon(:) only. Do not insert p. and pp.
• Include city of publication for all books. To be inserted after the publishing house.
Tables
Tables should be self-contained and complement, but not duplicate, information contained in the text. Number tables consecutively in the text in Arabic numerals. Type tables on a separate page with the legend above. Legends should be concise but comprehensive - the table, legend and footnotes must be understandable without reference to the text. Vertical lines should not be used to separate columns. Column headings should be brief, with units of measurement in parentheses; all abbreviations must be defined in footnotes. Footnote symbols: †, ‡, ¡ì, ¶, should be used (in that order) and *, **, *** should be reserved for P-values. Statistical measures such as SD or SEM should be identified in the headings.
Please check all your tables and figures closely for accuracy.
Figures
All illustrations (line drawings and photographs) are classified as figures. Figures should be cited in consecutive order in the text, numbered with Arabic numerals, and supplied on separate pages.
If supplied electronically, figures must be supplied as high resolution (at least 300 d.p.i.) files, saved as .eps or .tif. Do not embed figures in the word document - they must be supplied in separate files. Line figures should be supplied as sharp, black and white graphs or diagrams, drawn professionally or with a computer graphics package. Lettering must be included and should be sized to be no larger than the journal text.
Original slides and unmounted high-resolution photographs can be submitted by post if the author does not have access to scanning facilities.
AAR does not print in colour, so please provide images in black and white only, or ensure that the figure can still be understood if converted to black and white.
Equations
Equations should be numbered sequentially with Arabic numerals; these should be ranged right in parentheses. All variables should appear in italics. Use the simplest possible form for all mathematical symbols.
ELECTRONIC MANUSCRIPTS
If a manuscript is accepted for publication the author is required to provide one copy of the final version, in Microsoft Word on a CD-ROM or as an attachment to an e-mail message; plus one hard copy to the Editor.
The following instructions should be adhered to:
• The attachmentmust contain the relevant file(s) only. The entire article (including tables) should be supplied as a single file; only electronic figures should be supplied as separate files.
• Authors should supply their accepted paper as formatted text.
• Please note that Word 2007 is not yet compatible with journal production systems. Please use Word's 'Save As' option therefore to save your document as an older (.doc) file type.
• Do not use Enter at the end of lineswithin a paragraph.
• Turn the hyphenation option off; include only those hyphens that are essential to the meaning.
• Specify any special characters used to represent non-keyboard characters.
• Take care not to use l (ell) for 1 (one), O (capital o) for 0 (zero) or ß (German esszett) for ¦Â (Greek beta).
• Use a tab, not spaces, to separate data points in tables. If you use a table editor function, ensure that each data point is contained within a unique cell (i.e. do not use carriage returns within cells).
Manuscripts that do not conform to these requirements may be returned for revision.
ONLINE GUIDELINES
Visit the Australian Accounting Review home page at http://www.blackwellpublishing.com/auar for more information.
Australian Accounting Review is also available online via at http://www.interscience.wiley.com/journal/auar
PROOFS
It is essential that corresponding authors supply an email address to which correspondence can be emailed while their article is in production.
Notification of the URL from where to download a Portable Document Format (PDF) typeset page proof, associated forms and further instructions will be sent by email to the corresponding author. The purpose of the PDF proof is a final check of the layout, and of tables and figures. Alterations other than the essential correction of errors are unacceptable at PDF proof stage. The proof should be checked, and approval to publish the article should be emailed to the Publisher by the date indicated, otherwise, it may be signed off on by the Editor or held over to the next issue.
OFFPRINTS
A free PDF offprint will be supplied to the corresponding author. A minimum of 50 additional offprints will be provided upon request, at the author's expense. These paper offprints may be ordered online. Please visit http://offprint.cosprinters.com/, fill in the necessary details and ensure that you type information in all of the required fields.
Editorial Board
Managing Editor
Linda M. ENGLISH, University of Sydney
Management Board
Philip BROWN, University of Western Australia
Tyrone CARLIN, University of Sydney
Ben McAULIFFE, CPA Australia
Roger SIMNETT (chair), University of New South Wales
Murray WELLS, University of Sydney
Peter WOLNIZER, University of Sydney
Stephen A. ZEFF, Rice University, Houston
Editorial Board
Margaret A. ABERNETHY, University of Melbourne
Carol ADAMS, La Trobe University
Ralph ADLER, University of Otago
C. Richard BAKER, Adelphi University
Ian BALL, International Federation of Accountants
Pat BARRETT, Australian National Centre for Audit and Assurance Research
Allan BARTON, Australian National University
Michael BRADBURY, Massey University
Niamh BRENNAN, University College, Dublin
Jane BROADBENT, Roehampton University
Martin BUGEJA, University of Technology, Sydney
John CAMPBELL, University of Canberra
Wai Fong CHUA, University of New South Wales
Lai Hong CHUNG, Nanyang Business School
Greg CLINCH, University of Melbourne
Suresh CUGANESAN, Swinburne University of Technology
Craig Deegan, RMIT University
Jeffery EVERETT, University of Calgary
Geoffrey FROST, University of Sydney
Natalie GALLERY, Queensland University of Technology
Yves GENDRON, Universite Laval
Jayne GODFREY, Monash University
David HAY, University of Auckland
Christine JUBB, Australian National University
Katsuhiko KOKUBU, Kobe University
Louise KLOOT, Swinburne University of Technology
Kim Langfield-Smith, Monash University
Philomena Leung, Deakin University
Nonna MARTINOV-BENNIE, University of Sydney
Jan McCAHEY, PricewaterhouseCoopers
Malcolm MILLER, University of New South Wales
Theodore J. MOCK, University of Southern California and Maastricht University
Gary MONROE, University of New South Wales
Brian MORRIS, Edwards Marshall & Co., Adelaide
Susan NEWBERRY, University of Sydney
Chris NOBES, Royal Holloway
Brendan O'CONNELL, James Cook University
Brendan O'DWYER, University of Amsterdam
Richard PETTY, University of Hong Kong
Ruth PICKER, Ernst & Young
Greg POUND, Independent consultant
Ian RAMSAY, University of Melbourne
Kevin STEVENSON, AASB
Ann TARCA, University of Western Australia
Stephen TAYLOR, University of Technology, Sydney
Jeffrey UNERMAN, University of London
Bob WALKER, University of Sydney
David WATSON, Stanwell Corporation Limited
Anne WYATT, University of Queensland
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