期刊名称:REVIEW OF ACCOUNTING STUDIES

ISSN:1380-6653
出版频率:Quarterly
出版社:SPRINGER, VAN GODEWIJCKSTRAAT 30, DORDRECHT, NETHERLANDS, 3311 GZ
  出版社网址:http://www.springerlink.com/
期刊网址:http://www.springer.com/east/home?SGWID=5-102-70-35541061-0&changeHeader=true
影响因子: 1.513(2015年) 1.379(2014年) 1.167(2013年) 1.364 (2012年) 2.022(2011年)
主题范畴:BUSINESS, FINANCE

期刊简介(About the journal)    投稿须知(Instructions to Authors)    编辑部信息(Editorial Board)   



About the journal
Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal 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 analysis and experimental tests should relate principally to accounting issues.
Abstracted/Indexed in:
Current Contents / Social & Behavioral Sciences, EconLit, IBZ, IBZ - CD-ROM, IBZ - Online, ISI Alerting Services, JEL on CD, Journal of Economic Literature, Medline, Risk Abstracts, SCOPUS, Social Science Citation Index (SSCI), Social SciSearch

Instructions to Authors
Manuscript Submission
Legal requirements

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) 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 and in PDF format. Please post through the BePress Submission Management System at: http://services.bepress.com/cgi/myaccount.cgi
[MsWord and PDF files only]
Fees
A $175 submission fee is payable online via credit card or check made out to the Trustees of the University of Pennsylvania.

Checks may be mailed to:

Stanley Baiman
Managing Editor
Review of Accounting Studies
Accounting Department
University of Pennsylvania
1300 Steinberg Hall ?Dietrich Hall
3620 Locust Walk
Philadelphia, PA 19104-6365

For payment by credit card, please go to:the following website and follow the "Online Submission" tab for further instruction::
http://accounting.wharton.upenn.edu/rast/


E−mail: rast_journal@wharton.upenn.edu

Manuscript Preparation
Title Page


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


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


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 two formats: doc and rtf. Do not submit Docx files.

Word Template [ftp://ftp.springer.de/pub/Word/journals]


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, although working paper citations can be cited with either a link or email address in the references. 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:


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).


List style (APA)
Reference list entries should be alphabetized by the last names of the first author of each work.


Journal article:
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?45.


Book
Calfee, R. C., & Valencia, R. R. (1991). APA 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?23). New York: Springer.


Article by DOI
Slifka, M.K., Whitton, J.L. (2000) Clinical implications of dysregulated cytokine production. Journal of Molecular Medicine, doi: 10.1007/s001090000086


Online document
Abou-Allaban, Y., Dell, M. L., Greenberg, W., Lomax, J., Peteet, J., Torres, M., Cowell, V. (2006). Religious/spiritual commitments and psychiatric practice. Resource document. American Psychiatric Association. http://www.psych.org/edu/other_res/lib_archives/archives/
200604.pdf. Accessed 25 June 2007.


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 hpyerlink to the specific instructions for electronic supplementary material on the right.


After Acceptance
During the production phase the following issues have to be clarified:




Open Choice
Open Choice In addition to the normal publication process (whereby an article is submitted to the journal and access to that article is granted to customers who have purchased a subscription), Springer now provides an alternative publishing option: Springer Open Choice. A Springer Open Choice article receives all the benefits of a regular subscription-based article, but in addition is made available publicly through Springer's online platform SpringerLink. We regret that Springer Open Choice cannot be ordered for published articles. Open Choice does not apply to Society Journals.


Copyright
Copyright transfer Authors will be asked to transfer copyright of the article to the Publisher. This will ensure the widest possible protection and dissemination of information under copyright laws.

Open Choice articles do not require transfer of copyright as the copyright remains with the author. In opting for open access, they agree to the Springer Open Choice Licence.


Offprints/Reprints
Free and/or additional offprints can be ordered by the corresponding author.

50 offprints of each contribution are supplied free of charge to the corresponding author.


Color in print
Online publication of color illustrations is free of charge. For color in the print version, authors will be expected to make a contribution towards the extra costs.


Online First
The article will be published online after receipt of the corrected proofs. This is the official first publication citable with the DOI. After release of the printed version, the paper can also be cited by issue and page numbers.


Proof reading
The purpose of the proof is to check for typesetting errors and the completeness and accuracy of the text, tables and figures. Substantial changes in content, e.g., new results, corrected values, title and authorship, are not allowed without the approval of the Editor.

After online publication, further changes can only be made in the form of an Erratum, which will be hyperlinked to the article.

Editorial Board

Editor:

Stanley Baiman
University of Pennsylvania, USA

Peter Easton
University of Notre Dame, IN, USA

Gerald A. Feltham
Faculty of Commerce and Business Administration, University of British Columbia, Vancouver, Canada

John S. Hughes
University of California at Los Angeles, USA

Charles Lee
Cornell University, New York, USA

Russell Lundholm

University of Michigan

Maureen McNichols
Stanford University, CA, USA

James Ohlson
New York University, USA

Managing Editor:

Stephen Penman
Columbia University, New York, USA

Editor:

Stefan J. Reichelstein
University of California at Berkeley, USA

Richard Sloan
University of Michigan, USA


Editorial Board:

Jeffrey Abarbanell, University of North Carolina; David Aboody, The Anderson School at UCLA; Rick Antle, Yale University; Tim Baldenius, Columbia Business School; Mary Barth, Stanford University; William Beaver, Stanford University; Robert J. Bloomfield, Cornell University; John Christensen, Odense University, Denmark; Patricia M. Dechow, University of Michigan; Joel Demski, University of Florida; John Dickhaut, University of Minnesota; Sunil Dutta, University of California, Berkeley; Ronald Dye, Northwestern University; Froystein Gjesdal, Norwegian School of Economics; Jonathan C. Glover, Carnegie Mellon University; Raffi Indjejikian, University of Michigan; Christopher Ittner, University of Pennsylvania; Chandra Kanodia, University of Minnesota; Ron Kasznik, Stanford University; Mark Lang, University of North Carolina at Chapel Hill; Edward Maydew, University of North Carolina; Nahum Melumad, Columbia University; Doron Nissim, Columbia University; Suil Pae, Hong Kong University of Science & Technology; Madhav Rajan, Stanford University; Stephen Ryan, New York University; Theodore Sougiannis, University of Illinois at Urbana-Champaign; Phillip Stocken, Dartmouth College; Brett Trueman, University of California, Berkeley; Alfred Wagenhofer, University of Graz, Austria; Xiao-Jun Zhang, University of California, Berkeley; Amir Ziv, Columbia University


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