期刊名称：JOURNAL OF ACCOUNTING AND PUBLIC POLICY
 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 Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.
Instructions to Authors
Manuscripts should be submitted to: Lawrence A. Gordon and Martin P. Loeb, Robert H. Smith School of Business, University of Maryland, College Park, MD 20742, USA. Alternatively, manuscripts may be submitted electronically to Martin P. Loeb (mloeb@rhsmith.umd.edu). Electronic submissions should include a separate file for the title page with the name(s) and affiliation of author(s). The acknowledgements should be put on the title page. The first page of the text file should include the title of the paper without any reference to the author(s). Manuscripts are submitted with the understanding that they are original, unpublished works and are not being submitted elsewhere.
Typescripts should be carefully checked before submission to obviate alterations after acceptance.
Mathematical Notation. Use typewritten letters, numbers, and symbols whenever possible. Identify boldface, script letters, etc. at their first occurrence. Distinguish between one and the letter "l" and between zero and the letter "O" whenever confusion might result.
References. Citation in text is by name(s) of author(s), followed by year of publication and page numbers in parentheses. For references authored by more than two contributors use first author's name and et al. For multiple citations in the same year use a, b, c after year of publication. The reference list should be typed alphabetically according to the following style:
Journal: Martens, S., Stevens, K., 1993. Positive accounting theory and the obligation for post-retirements benefits. Critical Perspectives on Accounting 4 (3), 275-295.
Daily: Lublin, J., Lopez, J., Jan. 15, 1993. Executive disclosures pay-off for advisers, The Wall Street Journal 221 (10), B1.
Book: Fleiss J., 1981. Statistical Methods For Rates and Proportions, 2nd edn. Wiley, New York.
Edited Book: Arens A., 1993. An academic's perspective of setting auditing standards. In: Mary Ball Wahington Forum Series in Accounting Education, M. Usry (Ed.), University of West Florida, Penascola, FL, pp. 36-47.
Institute publication: Financial Accounting Standards Board (FASB), 1987. Recognition of depreciation by not-for-profit organizations. Statement of Finanacial Accounting Standards no. 93. Financial Accounting Standards Board, Stanford, CT.
Illustrations. Unmounted, glossy, black and white photographs or India ink drawings on white paper should accompany the original copy of the manuscript. Photocopies are acceptable for the other three copies of the manuscript. On the back of each figure write the number, first author's name, and indicate which the top. Captions appear on a separate page.
Proofs and Reprints. The Corresponding author will receive proofs, which should be corrected and returned within ten days of receipt. The author is responsible for proofreading the manuscript; the publisher is not responsible for any error not marked by the author on proof. Corrections should be limited to printer's errors; no substantial changes are allowed at this stage. For each article 25 free offprints are supplied. Additional offprints may be ordered; the Publisher will send the order form to the corresponding author.
Copyright. Upon acceptance of an article by the journal, the author(s) will be asked to transfer copyright of the article to the publisher, Elsevier Inc. This transfer will ensure the widest possible dissemination of information under the U.S. Copyright law.
For publication data and offprints of your papers please contact Elsevier B.V., Author Suuport Department, P.O. Box 2759, 1000 CT Amsterdam, The Netherlands; fax no. +31 (20) 485 3752; email authorsupport@elsevier.ie. Information on the status of your paper may be found via the Internet at www.elsevier.com/oasis. You will find more information in the letter sent to you by the Publisher upon arrival of your paper.
Author enquiries. For enquiries relating to the submission of articles (including electronic submission where available) please visit this journal's homepage at  http://www.elsevier.com/journals where you can also track accepted articles ( http://www.elsevier.com/trackarticle) and set up e-mail alerts to inform you of when an article's status has changed, as well as detailed artwork guidelines, copyright information, frequently asked questions and more.
Contact details for questions arising after acceptance of an article, especially those relating to proofs, are provided after registration of an article for publication.
Editorial Board
Editor-in-Chief
Lawrence A. Gordon
University of Maryland, College Park, MD, USA
Editor
Martin Loeb
University of Maryland, College Park, MD, USA
Editorial Board
R. Abdel-Khalik
Champaign, IL, USA
J. Aharony
Tel Aviv University, Tel-Aviv, Israel
A. Ayra
The Ohio State University, Columbus, OH, USA
F. Ayres
University of Oklahoma, NORMAN, OK, USA
W. Baber
Georgetown University, Washington, DC, USA
S. Balsam
Temple University, Philadelphia, PA, USA
P. Beck
University of Illinois at Urbana-Champaign, Urbana, IL, USA
M. Beneish
Indiana University, Indianapolis, IN, USA
A. Bhimani
London School of Economics and Political Science, Houghton, London, UK
G. Boer
Vanderbilt University, Nashville, TN, USA
M. Bradbury
Massey University, Auckland, New Zealand
R. Bushman
University of North Carolina School of Medicine, Chapel Hill, NC, USA
S. Carmona
Instituto Empresa, Madrid, Spain
C.W. Chen
Hong Kong University of Science & Technology, Kowloon, Hong Kong
R. Chenhall
Monash University, MELBOURNE, Australia
M. Covaleski
University of Wisconsin at Madison, Madison, WI, USA
D. Dhaliwal
University of Arizona, Tucson, AZ, USA
Y. Ding
China Europe International Business School (CEIBS), Shanghai, China
A. Duru
American University, Washington, DC, USA
R.R. Elitzur
University of Toronto, Toronto, ON, Canada
H. Falk
Technion - Israel Institute of Technology, Haifa, Israel
J. Glover
Carnegie Mellon University, Pittsburgh, PA, USA
M. Granof
University of Texas at Austin, Austin, TX, USA
D.R. Hermanson
Kennesaw State University, Kennesaw, GA, USA
J. Hill
Indiana University, Indianapolis, IN, USA
Y. Ijiri
Carnegie Mellon University, Pittsburgh, PA, USA
P. Jain
Georgetown University, Washington, DC, USA
R. King
Washington University, St Louis, MO, USA
M. Kleiner
University of Minnesota, Minneapolis, USA
I. Lapsley
University of Edinburgh, Edinburgh, UK
D. Larcker
Stanford University, Stanford, CA, USA
F. Lindahl
George Washington University, Washington, DC, USA
S.E. Loeb
University of Maryland, College Park, MD, USA
Y. Mak
National University of Singapore (NUS), Singapore, Singapore
G. Meeks
University of Cambridge, Cambridge, England, UK
Y. Mensah
Rutgers University at New Brunswick, Newark, NJ, USA
L. Mia
Griffith University, Nathan, Australia
B. Miller
University of California at Los Angeles (UCLA), Los Angeles, CA, USA
P. O'Brien
University of Waterloo, WATERLOO, ON, Canada
Z. Palmrose
University of Southern California (USC), Los Angeles, CA, USA
J. Patton
University of Pittsburgh, Pittsburgh, PA, USA
J. Pratt
Indiana University, Indianapolis, IN, USA
K. Raman
University of North Texas, Denton, TX, USA
J. Robinson
University of Texas at Austin, Austin, TX, USA
J. Ronen
New York University, New York, NY, USA
W. Ruland
New York, USA
R. Scapens
S. Sefcik
University of Washington, Seattle, WA, USA
T. Shevlin
University of Washington, Seattle, WA, USA
D.A. Simunic
University of British Columbia, Vancouver, BC, Canada
N. Soderstom
University of Colorado at Boulder, Boulder, CO, USA
T. Sougiannis
University of Illinois at Urbana-Champaign, Champaign, USA
S. Sridharan
Northwestern University, Evanston USA
A. Stark
University of Manchester, Manchester, England, UK
H. Stoloway
HEC Paris, Jouy en Josas, France
M. Stone
University of Alabama, Tuscaloosa, AL, USA
C. Swenson
University of Southern California (USC), Los Angeles, CA, USA
R. Telang
Carnegie Mellon University, Pittsburgh, PA, USA
B. Trueman
University of California at Berkeley, Berkeley, CA, USA
N. Vafeas
University of Cyprus, Nicosia, Cyprus
G. Whittington
University of Cambridge, Cambridge, UK
J. Wild
University of Wisconsin at Madison, Madison, WI, USA
T.J. Wong
Hong Kong University of Science & Technology, Kowloon, Hong Kong
S.D. Young
INSEAD, Fontainebleau, France
S.A. Zeff
Rice University, Houston, USA
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