期刊名称：JOURNAL OF ACCOUNTING & ECONOMICS
 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 Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered:
* the role of accounting within the firm;
* the information content and role of accounting numbers in capital markets;
* the role of accounting in financial contracts and in monitoring agency relationships;
* the determination of accounting standards;
* government regulation of corporate disclosure and/or the Accounting profession;
* the theory of the accounting firm.
Instructions to Authors
(1) Papers must be in English.
(2) Papers for publication should be submitted using the online submission mechanism:  http://ees.elsevier.com/jae/default.asp. Please follow the guidelines. Manuscripts submitted using the online system will be handled substantially quicker than those submitted by mail. If papers are sent by mail, please send them in (PDF or word) with the appropriate submission fee to the Editorial Assistant:
Gail Pratt
Email: pratt@simon.rochester.edu
William E. Simon Graduate School of Business Administration
University of Rochester
Rochester
New York , NY 14627
USA.
Submission fee is used to encourage quicker response from the referees who are paid a nominal fee if they return the manuscript within three weeks. The submission fee of US$ 250 must accompany all manuscripts submitted by authors who currently subscribe to the Journal of Accounting and Economics and US$ 300 for non-subscribers. The submission fee will be refunded for all accepted manuscripts (unless it was previously waived). There are no page charges. Cheques should be made payable to the Journal of Accounting and Economics.
Submission of a paper will be held to imply that it contains original unpublished work and is not being submitted for publication elsewhere. The Editor does not accept responsibility for damage or loss of papers submitted. Upon acceptance of an article, author(s) will be asked to transfer copyright of the article to the publisher. This transfer will ensure the widest possible dissemination of information.
(3) Submission of accepted papers as electronic manuscripts, i.e., on disk with accompanying manuscript, is encouraged. Electronic manuscripts have the advantage that there is no need for rekeying of text, thereby avoiding the possibility of introducing errors and resulting in reliable and fast delivery of proofs. Do not submit your original paper as electronic manuscript but hold on to disk until asked for this by the Editor (in case your paper is accepted without revisions). Do submit the accepted version of your 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 your name; also specify the software and hardware used as well as the title of the file to be processed. Do not convert the file to plain ASCII. Ensure that the letter 'l' and digit '1', and also the letter 'O' and digit '0' are used properly, and format your article (tabs, indents, etc.) consistently. Characters not available on your word processor (Greek letters mathematical symbols, etc.) should not be left open but indicated by a unique code (e.g. gralpha, alpha, etc., for the Greek letter ¦Á). Such codes should be used consistently throughout the entire text; a list of codes used should accompany the electronic manuscript. Do not allow your word processor to introduce word breaks and do not use a justified layout. Please adhere strictly to the general instructions below on style, arrangement and, in particular, the reference style of the journal.
(4) Manuscripts should be double spaced, with wide margins, and printed on one side of the paper only. All pages should be numbered consequently. Titles and subtitles should be short. References, tables, and legends for the figures should be printed on separate pages.
(5) 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. A footnote on the same sheet should give the name, address, and telephone and fax numbers of the corresponding author [as well as an e-mail address].
(6) The first page of the manuscript should also contain at least one classification code according to the Classification System for Journal Articles as used by the Journal of Economic Literature; in addition, up to five key words should be supplied.
(7) Acknowledgements and information on grants received can be given in a first footnote, which should not be included in the consecutive numbering of footnotes.
(8) Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript Arabic numerals.
(9) 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).
(10) References to publications should be as follows: 'Smith (1992) reported that ' of 'This problem has been studied previously (e.g., Smith et al., 1969)'. The author should make sure that there is a strict one-to-one correspondence between the names and years in the text and those on the list. The list of references should appear at the end of the main text (after any append ices, but before tables and legends for figures). It should be double spaced and listed in alphabetical order by author's name. References should appear as follows:
For monographs
Hawawini, G. and I. Swary, 1990, Mergers and acquisitions in the U.S. banking industry: Evidence from the capital markets (North-Holland, Amsterdam).
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
Griffiths, W. and G. Judge, 1992, Testing and estimating location vectors when the error covariance matrix is unknown, Journal of Econometrics 54, 121-138.
Note that journal titles should not be abbreviated.
(11) Illustrations will be reproduced photographically from originals supplied by the author; they will not be redrawn by the publisher. Please provide all illustrations in quadruplicate (one high-contrast original and three 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. Illustration for papers submitted as electronic manuscripts should be in traditional form.
(12) Tables should be numbered consecutively in the text in Arabic numerals and printed on separate sheets.
Any manuscript which does not conform to the above instructions may be returned for the necessary revision before publication.
Page proofs will be sent to the corresponding author. Proofs should be corrected carefully; the responsibility for detecting errors lies with the author. Corrections should be restricted to instances in which the proof is at variance with the manuscript. No deviations from the version accepted by the Editors are permissible without the prior and explicit approval by the Editors; these alterations will be charged. Fifty reprints of each paper are supplied free of charge to the corresponding author; additional reprints are available at cost if they are ordered when the proof is returned.
Editorial Board
Editors:
Ross L. Watts
Jerold L. Zimmerman
William E. Simon Graduate School of Business Administration, University of Rochester, Rochester, NY 14627, USA
S.P. Kothari
Sloan School of Business Management, Massachusetts Institute of Technology, Cambridge, MA, USA
T.Z. Lys
Northwestern University, Evanston, IL, USA
Editorial Assistant:
Gail L. Pratt
JAE, William E. Simon Graduate School of Business Administration, University of Rochester, Rochester, NY 14627, USA. , Email: pratt@simon.rochester.edu
Associate Editors:
S. Baiman
University of Pennsylvania, Philadelphia, PA, USA
S. Basu
Baruch College, NY, USA
A. Beatty
The Pennsylvania State University, University Park, PA, USA
W. Beaver
Stanford University, CA, USA
J. Brickley
University of Rochester, NY, USA
D.W. Collins
University of Iowa, Iowa City, IA, USA
J. Core
University of Pennsylvania, PA, USA
P. Dechow
University of Michigan, Ann Arbor, MI, USA
M. DeFond
University of Southern California, Los Angeles, CA, USA
R.A. Dye
Northwestern University, Evanston, IL, USA
G.A. Feltham
University of British Columbia, Vancouver, Canada
R. Frankel
Sloan School of Management, Cambridge, MA, USA
K. Gaver
University of Georgia, Athens, GA, USA
W.R. Guay
University of Pennsylvania, Philadelphia, PA, USA
Robert W. Holthausen
University of Pennsylvania, Philadelphia, PA, USA
S. Huddart
Duke University, Durham, NC, USA
D.F. Larcker
University of Pennsylvania, Philadelphia, PA, USA
C.M.C. Lee
Cornell University, Ithaca, NY, USA
K. Lo
The University of British Columbia, Vancouver, BC, USA
R.P. Magee
Northwestern University, Evanston, IL, USA
E.L. Maydew
University of North Carolina, Chapel Hill, NC, USA
K.J. Murphy
University of Southern California, Los Angeles, CA, USA
C.M. Schrand
University of Pennsylvania, Philadelphia, PA, USA
T. Shevlin
University of Washington, Seattle, WA, USA
R.G. Sloan
University of Michigan, Ann Arbor, MI, USA
R.E. Verrecchia
University of Pennsylvania, Philadelphia, PA, USA
L. Vincent
Kellogg School of Management, Evanston, IL, USA
J. Wu
University of Rochester, NY, USA
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